The study of the influence of information technology sophistication on the quality of accounting information system in bank branches at Amapara district, Sri Lanka

Abstract

This study aims to study the influence of information technology Sophistication (IT Usage Sophistication, IT management Sophistication,) on the quality of accounting information system in bank branches at Amapara District. The bank branches done from a perspective of a leading commercial bank in Sri Lanka. Most of the banks in Sri Lanka are geared for comprehensive banking solutions with extensive branch networks. A total of 228 questionnaires were distributed on random basis to 57 selected banking Branches that are located within the area. A total of 192 completed questionnaires were returned, however, only 134 questionnaires were usable. The population of the study was first divided into sub-population based on sections which comprises of ; i. Accounts opening ii. Cash / Counter iii. Loan / Credit and Recovery iv. Pawning Management functional area at each branch. The questionnaire was distributed to the staff at the four functional areas of the each branch. Data analysis was done using bivariate correlation and linear regression. Pearson’s correlation coefficient was used to measure the linear relationship between variables. The analysis revealed that both IT Usage Sophistication, IT management Sophistication has a positive linear relationship with AISQ at bank branches.