Effects of Computerized Accounting Information System (CAIS) on the Just-in-Time (JIT) Production Technique: A Study of selected Manufacturing Firms in Delta State

Abstract

This study explored the effects that computerized accounting information system (CAIS) could have on Just-in-Time Scheme. Specifically, this study examines how the use of CAIS can facilitate the efficient operation of JIT production system in an organization in order to bring about cost and time savings. Drawn from a survey were 76 respondents randomly selected from ten manufacturing companies in Delta State of Nigeria. Frequency tables and simple percentage were used for the presentation of data and the hypotheses formulated were tested using Kolmogorov-Smirnov statistic. Findings reveal a positive relationship between computerized accounting information system and Just-in-Time production system. The study also reveals a positive relationship between an online accounting system and timely/accurate processing of purchase requisitions. Surprisingly, result of this study did not support the proposition that a computerized accounting information system driven-JIT structure can help improve customer relationship with the company and its market share. The study concludes with a number of recommendations, including, the need for Delta State Government to subsidize the transition of manufacturing companies in the State from manual accounting functions to computerized accounting functions, to enhance the mechanism of taxation which will boost her internally generated revenue profile.