International Journal of Academic Management Science Research (IJAMSR)   Year: 2021 | Volume: 5 | Issue: 10 | Page No.: 41-55 Effects of Accounting Information System on Performance of Small and Medium Scale Business in Nigeria Olajire, Isaiah Olawole, Olaleye, Olalekan Olumide, Kolade, Akinpelu Ayobami, Ayoade, Abayomi Adewuyi Abstract: The purpose of this study is to assess the impact of accounting information systems on small and medium enterprises (SMEs) in Nigeria, using Osun State as a case study. The research method used in this study was descriptive research. Ten (10) SMEs with a population (staffs) of 780 were chosen for sample size from the thirty-seven (37) registered SMEs in Osun State. A total of 264 people were chosen from ten SMEs with a total population of 780 people. For this study, primary data was employed, and 264 questionnaires were distributed to SMEs in Osun State. The frequency distribution, percentages, mean, and standard deviation were used to examine the data. The chi-square test was used to examine hypotheses. The study discovered that using an accounting information system leads to better financial reports and decision-making. The study discovered a link between the deployment of an accounting information system and better credit access. According to the findings, there is a strong link between present accounting methods and the performance of SMEs. In addition, accounting information systems have a substantial impact on SMEs' performance, and the usage of accounting data has a considerable impact on SMEs' access to credit.