CHAPTER ONE
INTRODUCTION
Accounting Information System (AIS) is a whole of the relative component that are put together to collect information, raw material data or ordinary data, which are transformed into financial data for the purpose of reporting them to decision makers, Salahi et at (2010). The appropriate design of AIS supports business strategies in ways that increase the organization performance/productivity, Chenhall (2005).
The focus on the impact of Accounting Information System on Management Technology (IT) which have transformed many firms in professional services, industries as much as those in the public accounting industry, public accounting underwent tremendous changes at the turn of the millennium, sparked largely by the rapid changes in its environment, Elliot, (2000). The benefit of Accounting Information System on management of a business productivity is evaluated and made visible through the impact made on the improvement of process, quality of accounting information performance evaluation, internal control and the facilitation of the company’s transaction.
Evergreen Pension is a limited liability company duly licensed by the National Pensions Commission – PENCom, to carry out the business of pension funds administration in Nigeria. The company is privately owned by selected ground of Nigerians with outstanding records of personal achievements and impassable records of integrity. Evergreen Pension Limited exists to provide the utmost integrity and consistency real wealth creation and financial security to people at and during retirement in a most innovation, professional and ethical manners with excellent customers’ services and delivery of superior value to customers, shareholders and employees.
It is uniquely committed to a vision of ensuring that work in Nigeria is adequately catered for retirement, we strongly believe that the actualization of this vision will require not just wide geographies coverage of workers, but deep penetration at each location towards ensuring that every worker is brought under pension coverage.
National Pension System: National Pension System is a pension fund for the employees of corporate entities where the corporate contributes on behalf of the employees with an aim of retirement planning of the employee. The main purpose of National Pension System is to promote security of income and market driven returns to its subscribers in their old age.