Accounting information system as a means of enhancing financial management of transport company (a case study of the nigerian railway corporation enugu)

Thesis Abstract

Accounting information system in a transport organization has been a great
problem to the third world countries in general, which Nigeria as a country
has its own share. This research work, “Accounting information system in a
transport organization, suggests ways of minimizing the effects of the
problems of inefficient accounting information. It is believe that an
improvement in this regards will enhance the performance of the corporation.
To enable the researcher find solution to the problem of this study, some
questions were raised in the form of hypotheses, which were developed
comprising the null and alternative hypotheses. The methods of data
collection were primary and secondary data method. The data collected were
analyzed by use of simple percentages while chi-square was used to test the
hypothesis formulated for validity. Findings show that accounting information
is an indispensible tool in the management of Nigeria Railway Corporation
and the activities of unqualified and incompetent accounting officers are
responsible for the performance of the accounts departments in Nigeria
Railway Corporation. Based on the findings, the researcher concludes that the
accountant should put more efforts especially when computing the financial
statement since accounts fraud result from ignorant of proper accounting
procedures. Since the financial statement are sources of document of
accounting information, efforts should be made in generating more relevant,
timely, effective and accurate accounting information necessary for
prevention or detection of fraud.
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