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Author(s): Ummukulthum Bello Sulaiman, Abdullahi Ya’u Usman.

Volume/Issue: Volume 8, Issue 3 (2025)

Page No: 1-16

Journal: African Journal of Accounting and Financial Research (AJAFR)

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Abstract:

This study theoretically reviewed the relevance of accounting information practice on SMEs in Nigeria. The adoption of Accounting Information Systems (AIS) among Small and Medium-sized Enterprises (SMEs) in Nigeria is essential for improving financial management, operational efficiency, and compliance with regulatory standards. Despite its potential, the adoption rate remains low due to various challenges such as high implementation costs, limited technical expertise, and inadequate infrastructure. This systemic review aims to provide a comprehensive understanding of the current state of AIS adoption among Nigerian SMEs, the factors influencing adoption, the benefits and challenges of AIS implementation, its impact on business processes and financial reporting, and user satisfaction levels. This study adopted library and theoretical literature approach and employed quotient research analysis with the use of secondary publications. The findings highlight the need for targeted interventions and support from the government and private sector to enhance AIS adoption and utilization in the Nigerian SME sector. It so implies that SMEs have the potential to generate a profit using AIS. As a result, study has shown that funding choices necessitate the use of an objective information system. However, individuals in charge of mentoring, fostering, and revitalizing SMEs in Nigeria should require them to adopt good AIS and refrain from promoting SMEs with loan facilities and other items if correct AIS is not maintained.

Keywords:

Accounting, Information Systems, Small and Medium Enterprise, Systematic review.

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