A Systematic Literature Review on the Nexus Between Accounting Information Systems and Financial Management Practices in Tertiary Institutions

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Authors: Muhammed Mahmud Kakanda, Abubakar Ahmed Jada, Bensley Benedict Fwah and Jamilu Babayo

Abstract

This study reviews empirical literature on accounting information systems and the quality of financial management practices in tertiary institutions. Using a systematic literature review approach, the study synthesizes findings from peer-reviewed empirical studies that examine how accounting information systems influence the quality of financial management practices in higher education institutions. The reviewed evidence indicates that effective accounting information systems enhance the accuracy, timeliness, and reliability of financial information, thereby supporting sound financial management practices. Studies also highlight that system integration, user competence, and management support are critical factors that determine the effectiveness of accounting information systems. However, the literature reveals methodological and contextual gaps, including limited longitudinal analyses and overconcentration on single-institution case studies. The study contributes to the literature by consolidating empirical evidence and identifying key research gaps that warrant further investigation. It concludes that strengthening accounting information systems is essential for improving financial management quality and promoting transparency and accountability in tertiary institutions.

Keywords: accounting information system, financial management, tertiary institutions