Accounting Information System Quality and Organizational Performance in Public Universities in Enugu State

The quality of accounting information systems (AIS) deployed in public universities has significant implications for financial management, reporting accuracy, and institutional performance, particularly as Nigerian universities grapple with funding pressures and increased demands for accountability. This study examined the relationship between AIS quality and organizational performance in public universities in Enugu State, with reference to three state-owned universities. The study was anchored on the DeLone and McLean information systems success model, which identifies system quality, information quality, and service quality as determinants of user satisfaction and organizational outcomes. A survey research design was employed, with a population of 220 bursary staff, internal auditors, and administrative managers. A sample of 144 respondents was drawn using proportionate stratified sampling. A structured questionnaire was administered, and data were analyzed using structural equation modeling via SmartPLS. Findings indicated that information quality and system reliability were the strongest predictors of financial reporting accuracy and administrative efficiency, while service quality had a positive but weaker effect on broader organizational performance. The study concluded that AIS quality significantly determines the financial and operational effectiveness of public universities. It was recommended that the Tertiary Education Trust Fund should allocate dedicated grants for AIS infrastructure upgrades in public universities and mandate periodic system quality assessments.

Keywords: Accounting information systems, organizational performance, DeLone and McLean model, public universities, financial reporting