摘要：The use of computerized accounting system has reached remarkable heights in recent years. However this pattern in developing economies does not seem to have attained similar strength. The era of technological sophistication has enabled the use of specialized transactions processing systems. Consequently this study chose to investigate the effects of enterprise resource planning systems on accounting information processing with particular reference to Nigerian. This paper builds upon the “technologies acceptance model” on factors influencing individual’s choice of technology when faced with particular tasks. Using a survey approach and applying both descriptive and inferential statistics the study found significant use of enterprise resource planning systems on accounting information processing in Nigeria. This research sets a baseline for academia in bridging the theory and practise gap to continue to support scholars in learning computerized accounting information processing for practise relevance. In addition the use of computerized systems must remain within the ambience of generally accepted accounting principles and procedures to ensure the art continues to present true and fair view of underlying transactions for users of financial reports. This paper is unique in that there are no studies evidencing the use of enterprise resource planning systems in Nigeria. Hence, it is a fundamental point of reference for future research in this area.
关键词：Accounting Information Processing;Technological Sophistication;Transaction Processing Systems;Enterprise Resource Planning;Nigeria
