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Abstract
The world we currently live in features a rapid evolution of digital technologies. This evolution affects all participants in the economic system including consumers, businesses, and governments, as a result managers are compelled by agency to oversee the effective and efficient allocation and utilization of company’s resources in order to minimize costs and increase profitability. AIS, a computer-based information system which automates financial processes tend to serve the efficient allocation and utilization cause. This study showed a positive relationship among accounting information system, enterprise resource planning application, and firm’s performance. It showed a negative relationship between technological challenges and management performance and suggests that Nigerian firms should prioritize digital transformation while addressing technological changes through improved IT infrastructure and security measures. The study recommends for firms to invest in modern cloud-based AIS solutions that offer realtime financial tracking, automated reporting, and enhanced cybersecurity features. Firms should address IT infrastructure gaps, cybersecurity threats, and system failures by investing in robust security frameworks, system updates, and disaster recovery plans. These firms should also provide continuoustraining programs for financial managers and accountants to develop skills in digital accounting, cybersecurity, and data analytics. Policymakers should create incentives for digital financial system adoption, Including tax reliefs and grants for firms that integrate AIS and ERP solutions into their activities.
