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THE JOB OF BOOKKEEPING DATA FRAMEWORKS IN ENACTING THE JOB OF THE OBLIGATION BOOKKEEPING IN THE NIGERIAN MODERN ORGANIZATIONS

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Nigerian industrial companies. The study population has consisted of accounting managers working in the Nigerian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Nigerian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Nigerian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Nigerian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Nigerian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including: focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.

Keywords: accounting information system, responsibility accounting, information system

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