IMPACT OF DIVIDEND POLICY ON THE FINANCIAL PERFORMANACE OF FOOD AND BEVERAGES FIRMS IN NIGERIA

This study investigates the effect of computerized accounting systems on the organizational performance of oil and gas firms in Port Harcourt, Nigeria. The research was motivated by the increasing adoption of digital technologies in financial management and the need to evaluate their impact on efficiency, accuracy, and decision‑making within the sector. A descriptive survey design was employed, targeting selected oil and gas firms in Port Harcourt. Data were collected through structured questionnaires administered to accounting staff and management personnel. The study examined key indicators such as timeliness of financial reporting, cost control, resource utilization, and overall productivity. Findings revealed that the implementation of computerized accounting systems significantly improved organizational performance by enhancing accuracy in financial records, reducing operational costs, and facilitating faster decision‑making. However, challenges such as high implementation costs, technical expertise requirements, and system maintenance were identified as constraints. The study concludes that computerized accounting systems play a vital role in strengthening financial management and organizational efficiency in oil and gas firms. It recommends continuous training of accounting personnel, investment in reliable software, and regular system upgrades to maximize the benefits of digital accounting solutions.