THE IMPACT OF ACCOUNTING INFORMATION SYSTEM USAGE ON THE PERFORMANCE OF SECONDARY SCHOOLS ADMINISTRATION IN OYO WEST LOCAL GOVERNMENT AREA OF OYO STATE

ABSTRACT The use of Accounting Information Systems (AIS) has become increasingly important in enhancing the efficiency and effectiveness of secondary school administration. This study examines the impact of AIS usage on the performance of secondary school administration in Oyo West Local Government Area of Oyo State, Nigeria. The research explores how AIS improves financial management, budgeting, accountability, and decision-making in schools. The study was guided by four research questions and the sample for the study was 100 respondents from selected local government area. A mixed-method approach was employed, utilizing structured questionnaires and interviews with school administrators, bursars, and accountants in selected secondary schools. The used for the collection of data was 20 items questionnaire. The instrument was validated and reliability established using mean and standard deviation method. The study finds that AIS significantly enhances financial transparency, record-keeping accuracy, and resource allocation, leading to improved school performance. However, challenges such as limited ICT infrastructure, lack of technical expertise, and resistance to change were identified as barriers to AIS adoption. The study recommends increased government funding for ICT infrastructure, training programs for school administrators, and policy reforms to encourage AIS integration in school financial management. The findings highlight the crucial role of AIS in fostering accountability, efficiency, and sustainability in secondary school administration. Keywords: Accounting Information System, Secondary School Administration, Financial Management, Performance, Oyo West, ICT Integration.