Accounting Intelligence System and Corporate Performance: Evidence from Selected SMEs in Nigeria

Abstract

The study examined the effect of Accounting Intelligence Systems on the corporate performance of selected SMEs in Nigeria. The specific objective was to ascertain the effect of decision support system and executive support system on the corporate performance of selected SMEs in Nigeria. This study adopted a descriptive survey design. The population for this research includes owners, managers, financial officers, and IT personnel of selected small and medium-sized enterprises operating across Nigeria. A sample size of 196 respondents was selected. Primary data were obtained through a structured questionnaire. Descriptive statistics such as frequency distributions was used to present the data collected. The null hypotheses which examined the effect of decision support systems and executive support systems on the corporate performance of SMEs, multiple regression analysis was conducted. The findings revealed the following: decision support system has a positive and significant effect on corporate performance of selected SMEs in Nigeria (β = 0.113; p = 0.039); executive support system has a stronger positive and significant effect on corporate performance of selected SMEs in Nigeria (β = 0.359; p = 0.000). In conclusion, improving SMEs’ internal financial systems through decision support system and executive support system not only enhances individual firm performance but also contributes to broader macroeconomic stability and growth. The study recommends that SME owners and operational managers should invest in modern and integrated decision support systems that offer capabilities such as financial modelling, trend analysis, and scenario evaluation.