CHAPTER ONE
INTRODUCTION
1.0 Introduction
As information technologies grow more progressive, the manual accounting systems have become gradually inadequate for decision needs. Consequently, public and private sector firms in both developing and developed economies view Computerized Accounting Information System (CAIS) as a vehicle to ensure effective and efficient information flow in the recording, processing, and analysis of financial data. Effective and efficient information flow enhances managerial decision-making, thereby increasing the firm’s ability to achieve corporate and business strategy objectives. This in turn, may increase the prospects of the firm’s survival.
