Accounting Information System Competencies of Accountants as Predictors of Job Performance in Higher Educational Institutions in Rivers State, Nigeria

Abstract

This study examines accounting information system competencies of accountants as predictors of their job role performance in higher educational institutions in Rivers State, Nigeria. Three specific purposes, two research questions and one hypothesis guided the study. A descriptive survey research design was adopted for the study. The population of the study consists of 102 accountants and 62 assistant bursars from six public High Education Institutions (HEIs) in Rivers State. Only 96 accountants willing to respond to the questionnaire and the entire assistant bursars were used as the sample of the study. Judgmental sampling technique was used to select the participants. Two questionnaires designed based on four – points rating scales, one to assess the accountants' AIS competencies and the other to assess their job roles performance were used to collect data for the study. The two instruments were face validated by two lecturers: one expert in measurement and evaluation and the other of accounting education department. The reliability of stability of the instruments were tested using test retest method with data collected from 10 secretaries of Rivers State University within an interval of one week. The data collected were correlated using Pearson Product Moment Correlation to obtain 0.76 and 0.86 for the two instruments which was converted to reliability index using Spearman Brown probability formula to obtain 0.72 and 0.82 respectively for the two instruments. Data collected for the study were analysed using mean and multiple regression analysis computed with the aid of Statistical Package for Social Sciences (SPSS) version 20.0. The findings of the study revealed that accountants AIS competences significantly predict their job roles performance. However, it was also discovered that accountants almost never collaborate with external auditors in completing auditing. Based on the findings, the following recommendations were put forward among others: accountants within Rivers State HEIs should collaborate with external auditors by using their knowledge and skills of AIS to ensure the successful completion of auditing when the need arises.