Background of the study
According to Gullkvist  because the need for reliable data is growing, information systems are increasing at the moment. This entails continuing to create information systems in order to meet information demands. As a result, technologies to address the need for information will be developed. The use of computerized AIS will boost the efficiency of organizational operations including budgeting, accounting and reporting, auditing, and control. Accounting information systems may assist users by providing complete data that is both clear and accurate. Accounting information systems must be connected to firm objectives, according to Dalci and Tanis , although this does not apply to the public sector. Gullkvist  offers a different take on the matter, claiming that AIS would be beneficial to all organizations. As a result, in order to provide better services, a solid accounting information system is required.
To deliver improved information and performance, an accounting information system must be completely exploited. The implementation of information technology in public sector organizations, especially in local government, will improve agency and individual performance. Performance outcomes for an agency may be described as quantity, quality, timeliness, and cost of outputs.  Hoque. Performance also shows how well agencies can accomplish goals as compared to previous years’ results, as well as how well targets and efficiencies have been fulfilled. Better information systems would boost user performance, allowing for more precise decision-making. The success of the government’s actions is heavily dependent on the success of the local government’s activities. It may be claimed that a region’s recovery is dependent on the political will of the local government’s leader. The outcome, according to the assessment report of government agency performance accountability from 2010 to 2015, is far from satisfactory. 91.8% of district governments fell within the C, CC, or D categories, indicating that the government lacks a competent performance management system. The absence of assistance from local governments is the key cause behind this.
Statement of the problem
The universe and human existence have now moved from the information era to the knowledge age (Curtis, 1995), with knowledge seen as the most important asset. Knowledge, unlike money, is not impersonal and does not exist in a book, a database, or a computer program (Choe, 1996). Choe thought that knowledge is always embodied in a person, that information is always taught and learnt by a person, and that knowledge is always utilized or abused by a person. Accounting data is a non-biased instrument for efficient administration. Poor accounting data jeopardizes administrative performance, making administrators administratively malnourished, particularly in Nigerian local government. As a result, Nigerian local government officials are currently suffering from a troubled condition. Huber (1999) emphasized that in order to survive and compete in the ‘knowledge society,’ local government administration must learn to manage its intellectual assets (i.e. knowledge). In fact, knowledge management is concerned with the utilization of information. It is on these premises that the study wishes to investigate the impact of accounting information system on the effect administration local government in Lagos State.
Objective of the study
The primary objective of the study is as follows
1. To examine the impact of accounting information system on the effective administration of local government in Lagos State.
2. To determine the relationship between the neglect of accounting information system and decision making in the local government administration.
3. To determine how useful and effective accounting information are to decision making in public sector organization.
The following questions have been prepared for this study
1) What is the impact of accounting information system on the effective administration of local government in Lagos State?
2) Is there a relationship between the neglect of accounting information system and decision making in the local government administration?
3) how useful and effective accounting information are to decision making in public sector organization?
Significance of the study
Accounting data is critical to the success of any firm. The management will be able to make informed judgments based on this information. The accountants provide accounting data in such a way that it aids management in policy and decision-making in the company’s day-to-day operations. The management will profit from the information supplied by using it to plan and govern their present and future operations. They will also make managerial decisions and gather information for long-term goals based on it. The data will also assist management in reporting historical data to outsiders..
The study will also be of benefit to the academic community as it will contribute to the existing literature
Scope of the study
This study will examine the impact of accounting information system on the effective administration of local government in Lagos State. The study will also determine the relationship between the neglect of accounting information system and decision making in the local government administration. Lastly, the study will determine how useful and effective accounting information are to decision making in public sector organization. Hence this study will be delimited to some Ikeja local government area Lagos state.
Limitation of the study
This study was constrained by a number of factors which are as follows:
just like any other research, ranging from unavailability of needed accurate materials on the topic under study, inability to get data
Financial constraint , was faced by the researcher ,in getting relevant materials and in printing and collation of questionnaires
Time factor: time factor pose another constraint since having to shuttle between writing of the research and also engaging in other academic work making it uneasy for the researcher
Definition of terms
Accounting information system: how you keep your business’s records. You would put into your accounting system transactions such as invoices, money spent from the business’s bank account, bills from suppliers, and money you’ve spent yourself on business costs