The business environment is increasingly characterized by intense competition, compelling organizations, including Small and Medium Enterprises (SMEs), to adopt strategies that enhance productivity, efficiency, and customer satisfaction. This study examines the effect of Accounting Information System (AIS) adoption on the operational performance of SMEs in Nigeria's service sector, using employee productivity as a proxy. Specifically, the study evaluates the effects of AIS quality and AIS efficiency on employee productivity. A survey research design was adopted, with primary data collected through structured questionnaires administered to 394 SME operators in Lagos State and the Federal Capital Territory (Abuja). Data were analyzed using descriptive statistics and multiple regression analysis. The findings are expected to provide empirical evidence on the relevance of AIS in improving operational performance among service-sector SMEs. The study contributes to existing literature by focusing on operational performance rather than financial performance and by examining the service sector, which has received limited scholarly attention. The study is anchored on Task-Technology Fit (TTF) Theory and Resource-Based View (RBV) Theory, providing a theoretical basis for understanding the relationship between AIS adoption and organizational performance.
Sam Sadiq Bulus (2026) studied this question.