THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING ECONOMIC SECURITY IN NIGERIA
Nurudeen Adekilekun Jimoh, Blessing Yetunde Kolo, Banke Racheal Sangosanya, Kafilat Ogunsanya Mohamed, and Yetunde Fatimat Ahmad
Department of Accountancy, Federal Polytechnic, Offa, Kwara State, Nigeria.
This study develops a comprehensive conceptual framework to explore the critical, and often under examined, relationship between the robustness of Accounting Information Systems (AIS) and the enhancement of national economic security in Nigeria. Despite the acknowledged importance of AIS in promoting corporate governance principles like transparency and accountability, there is a significant lack of a clear, integrated framework that systematically links the functional capabilities of AIS to the multifaceted concept of economic security. The study therefore bridges the gap between technical AIS implementation and its macroeconomic consequences. This study is conceptual in nature and employs a systematic and rigorous review of existing literature. It synthesizes established theories and empirical findings from the fields of accounting information systems, public finance, development economics, and risk management. This interdisciplinary approach allows for the construction of a logical and coherent framework that identifies, defines, and interconnects the key variables, their underlying dimensions, and their measurable proxies. The proposed framework posits that high-quality AIS—characterized by attributes such as enhanced transparency, stringent accountability mechanisms, effective enterprise-wide risk management, and proactive fraud detection—directly and positively contributes to strengthening economic security. Economic security, in turn, is conceptualized through measurable proxies including national financial sustainability, heightened investor confidence, and improved regulatory compliance. The framework visualizes a robust national AIS infrastructure as a foundational pillar that supports the entire architecture of national economic stability and resilience. The framework provides a valuable analytical tool for policymakers, enabling the design of targeted, evidence-based interventions to improve financial governance and combat systemic corruption. For public and private organizations.