TABLE OF CONTENTS

Title                                                                                                                            Page

Title Page                    -           -           -           -           -           -           -           -           i

Declaration                 -           -           -           -           -           -           -                       ii

Certification                -           -           -           -           -           -           -           -           iii

Dedication                  -           -           -           -           -           -           -           -           iv

Acknowledgement                  -           -           -           -           -           -           -           v

Table of content          -           -           -           -           -           -           -           -           vi

List of Tables  -           -           -           -           -           -           -           -           -           x

Abstract          -           -           -           -           -           -           -           -           -           xi

CHAPTER ONE:  INTRODUCTION

1.1       Background of the Study                    -           -           -           -           -           1

1.2       Statement of the Problem                    -           -           -           -           -           3

1.3       Objectives of the Study                      -           -           -           -           -           4

1.4       Research Questions                -           -           -           -           -           -           5

1.5       Research Hypotheses              -           -           -           -           -           -           5

1.6       Significance of the Study                   -           -           -           -           -           6

1.7       Scope and limitation of the Study                  -           -           -           -           7

1.8       Operational definition of Terms                      -           -           -           -           8

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.0    Introduction                   -        -         -        -        -         -        -             -           10

2.1       Conceptual Framework           -           -           -           -           -           -           10

2.1.1    System                                -         -       -         -         -         -        -    -           11

2.1.2    Concept of Accounting Information System  -           -           -           -           13

2.1.3    Characteristics of Accounting Information System   -        -              -           15

2.1.4    Components of Accounting Information System       -           -           -           16

2.1.5    Objectives of Accounting Information System          -           -           -           20

2.1.6    Usefulness of Accounting Information System         -           -           -           23

2.1.7   Users of Accounting Information        -           -           -                    -              26

2.1.8    Concept of Financial Performance     -           -           -                      -            27       

2.1.9    Information Quality and Firm's Performance             -           -           -           31

2.1.10  Infrastructure Quality and Firm's Performance    -        -        -         -           33

2.1.11AIS and Financial Performance      -           -         -        -         -          -           34

2.2       Theoretical Framework           -           -           -           -           -           -          36

2.2.1    Contingency Theory              -           -           -           -           -           -           36

2.2.2 Agency Theory  -           -           -           -           -           -         -             -          37

2.3       Empirical Framework             -           -           -           -           -           -           39       

CHAPTER THREE: RESEARCH METHODOLOGY

3.0    Introduction         -        -         -        -         -        -        -         -             -           48

3.1       Research Design         -           -           -           -           -           -           -           48

3.2       Source of Data            -           -           -           -           -           -           -           -           48

3.3       Population of the Study          -           -           -           -           -           -           48

3.4       Sample Size Determination    -           -           -           -           -           -           49

3.5    Data Collection Techniques      -        -        -        -         -         -          -           49

3.6   Variables Description and Measurement      -               -            -           -           49

3.7       Model Specification                -           -           -           -           -           -           50

3.7.1    Model One      -           -           -           -           -           -           -           -           50

3.8      Method of Data Analysis                     -           -           -           -           -           51       

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND FINDINGS

4.0    Introduction        -          -        -        -         -         -        -        -             -           52

4.1       Data Presentation                    -           -           -           -           -           -           52

4.1.1    Regression Analysis    -           -           -           -           -           -           -           53       

4.2       Hypothesis One          -           -           -           -           -           -           -           54

4.3       Hypothesis Two          -           -           -           -           -           -           -           55

4.4     Regression Results         -        -        -         -        -         -        -           -           56

4.5       Discussion of Findings           -           -           -           -           -           -           57

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION                                                                 

5.0     Introduction      -          -         -        -        -          -        -        -             -           60

5.1       Summary of Findings -           -           -           -           -           -           -           60

5.2Conclusion      -           -           -           -           -           -           -           -           61

5.3       Recommendations                  -           -           -           -           -           -           62

REFERENCES        -           -           -           -           -           -           -           -           64

APPENDIX              -           -           -           -           -          -           -          -            71

LIST OF TABLES

Table 4.1     Descriptive Analysis       -           -           -           -           -           -           53