EFFECT OF ACCOUNTING INFORMATION TECHNOLOGY USERS’ COMPETENCE (AITUC) ON OPERATIONAL DECISION MAKING AMONG LISTED MANUFACTURING FIRMS IN NIGERIA

Abstract

The strength of managerial decision cannot be separated from accounting information attributes that either add or reduce the outcome of decisions made. However, the extent to which accounting information attributes affect decision making has remained a subject of concern in the Nigerian manufacturing firms. Therefore, the study makes it imperative to examine the interconnected system that integrate business manual and computer and analysis using data management to provide users with quality diction making. The study employed survey research design using structured questionnaire. The population of the study made up of all the senior staffs of listed manufacturing firms in Nigeria whose population as at 31^st December 2024 was Four hundred and seventy one (471). The population of the study comprised of senior staff of accounting departments of selected consumer goods manufacturing listed on the floor of Nigeria Exchange Group (NGX) as at December 2024 from where a sample of Ten (10) manufacturing firms  were purposively selected based on ease of data collection. The respondents include Ten (10) senior staffs in the account departments of each of the sampled manufacturing firms to give 280 respondents. Both descriptive and inferential statistics were employed for the purpose of the data analysis. Descriptive statistics include frequency tables and percentage count while inferential statistics such as multiple regression analysis was used to examine the effect of accounting information technology (AIT) competence on operational decision, strategic decision, operational decision as well as financial decision among the listed manufacturing firms in Nigeria The results of multiple regression analysis revealed that AIT users competence, reflected in several dimensions, has a significant positive effect on operational decision-making (p < 0.001), also it was revealed that technical proficiency has a strong positive effect (p < 0.001) furthermore, data management and analysis also contribute substantially at (p = 0.001), and Cyber security awareness equally was significant (p = 0.001). Strategic alignment has a moderate level of significance (p = 0.001) and lastly, adaptability and continuous learning was as well significant at (p = 0.0)5. The study therefore concluded that there is a positive significant relationship between (AITUC) and operational decision making among listed manufacturing firms in Nigeria. Therefore, the study recommended that