CHAPTER ONE

1.0 INTRODUCTION
1.1 Background to the Study

The background of this study is approached in line with the global perspectives, regional
perspectives and local perspectives of information technology investments on supply
chain performance. Global Perspectives of impact of information technology on supply
chain performance globally, the prevailing stiff competition and radical changes in the
business environment has caused enterprises to be alert continually for ensuring survival
(Karimi & Rafiee, 2014). One area for organizations to ensure success is taken to be
supply chain performance and aspects of information technology investments play a role
too. Over the past few decades, the world has witnessed transformation in information
generation and sharing due to the rapid technological developments. The way business is
conducted has been altered for the better because customers, suppliers and other
stakeholders are able to access new commodities instantaneously from anywhere on earth
(Shaqiri, 2015). These developments have affected many areas of business whereby the
researcher believes one of them should be supply chain performance. It was emphasized
in a United Nations Conference on Trade and Development that ICT presents a great
promise for fundamental changes in lives of people, business processes and also
governments. Additionally, IT influences the way an individual interacts and works.
Thus, it improves the quality of all aspects of human beings and organizations. According
to a research carried out in Iran, information technology can enhance the agility of supply
chain management by ensuring flexibility, responsiveness, competitiveness due
improvements in operations and techniques in the organization (Fasanghari, Roudsari, &
Chaharsooghi, 2008).

This was an assessment of IT on supply chain management and shows the importance of
this function in firms and points to how it contributes to performance in general. In
today`s world, supply chain activities have kind of become irreplaceable in organizations

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because they affect provision of services and goods and do raise or reduce the
performance of an enterprise both in the short term and in the long run (Aserkar,
Kumthekar, & Aserkar, 2014). In the dynamic organizations in the modern dispensation,
the customer demands are so unpredictable due to the ever-volatile environment with stiff
competition in terms of offerings, good planning and effective strategy is required in
order to align information technology and supply value chains optimally. To perform is to
take a complex series of actions that integrate skills and knowledge to produce a valuable
result.

A rudimentary set of performance measures reveals how many units of service have been
delivered. More sophisticated sets of measures provide this basic information and much
more. A good set of performance measures also reveals how efficiently a given service
was rendered, and at what level of quality it was delivered, and, ideally, what effect is
having on service recipients or the community as a whole (Ammons, 2007).In an
International Management Conference in Budapest, Hungary, lead time, profitability,
order analysis and management reports were emphasized as some of the key
measurements in regard to supply chain management (Sillanpea, 2012). In this study,
lead time, profitability, order analysis, management analysis reports were taken to be
some of the indicators of supply chain performance. For organizations in the whole world
to gain a competitive advantage, ensuring that there is an effective supply chain is critical
(Li, Nathan, Nathan, & Rao, 2004).

Therefore, any efforts to invest in information technology are important as it is a base of

operations in an organization. In a study in India, it was emphasized that information
technology is a base that assists to get quickly any past information and be able to
forecast the future. It is also so important in getting business intelligence information and
across the globe for decision making (Ranjan, Business Intelligence; Concepts,
Components, Techniques and Benefits, 2009). Staying ahead of the competition implies
making customers happy and the researcher notes that business intelligence on a timely

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basis provided by investments in information technology cannot be under estimated.
More so, powerful data or information available in the organizations around the world
has leveled the operational fields for all and sundry so long as there are investments in
information technology. An orientation towards analytical information and operational
systems has revolutionized organizational abilities in ever rediscovering and utilization of
readily available information. A study carried out in Mumbai, India, it was found out that
information technology represents a means or vehicle through which performance and
competitiveness in respect of supply chain performance is achieved and therefore
enhance efficiency and effectiveness in an organization (Bhandari, 2004). County
governments aim at providing quality service to their citizens which can only happen if
effectiveness and efficiency is assured. In the whole universe, information is currently
shared instantaneously and organizations and even individuals have continued to invest in
information technology so as to enhance efficiency and integration with the whole world.
Indeed, IT is considered as a main enabler for supply chain performance in enterprises,
whether private or public (Kollberg & Dreyer, 2008).

1.2 Statement of the Problem

Generally, it is the expectation of organizations that the more the investments are made in
information technology, the better the performance. However, it was note that its the
usage of the IT systems in place that may matter most than the real levels of investments
in technology (Devaraj & Kohli, 2003). This is so because the information technology
may be unnecessarily very expensive and even in any case not pocket friendly. It can also
turn out to be ineffective, inefficient, and slow and ignorantly increase time wastage by
the workers in an organization. This could be due to the incompetence of the staff and
lack of better knowledge or skills in IT. According to Samadi & Kassou (2016), many
organizations spend largely to develop and implement information technology systems so
as to enhance supply chain performance but get minimal benefits. However, the study
also emphasized that there are some other firms that similarly spend with notable success.

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Thus, the paradox of information technology productivity in regard to supply chain
performance is seen to be polemic and therefore necessitates further investigation.
Usually firms expect to reap maximum benefits when they invest heavily in IT, but from
the empirical evidence reviewed, this is hardly the case. Thus organizations get up not
getting the best from IT and failing as a result to improve supply chain performance. It is
on this basis that the current proposed study evaluates the effect of information
technology on supply chain performance in Nigerian Breweries, Ibadan. That was why
the researcher set out to find out the impact of information technology investment on
supply chain performance. The problem herein for the research was the delay challenges
in firm operations that cause poor value optimization in the supply chain performance
processes.

1.3 Objectives of the Study

The broad objective of the study is to examine the effects of Information Technology on
the supply function of an Organization while the specific objectives are as follows;

i. To determine the effect of cost reduction on supply chain performance in

Nigerian Breweries, Ibadan
ii. To establish the effect of labour reduction on supply chain performance in
Nigerian Breweries, Ibadan
iii. To assess the effect of efficiency in operations on supply chain performance in
Nigerian Breweries, Ibadan

1.4 Research Questions

i. What are the effects of cost reduction on supply chain performance in NB?
ii. What are the effects of labour reduction on supply chain performance in NB?
iii. What are the effects of efficiency in operations on supply chain performance in
NB?

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1.5 Research Methodology

This research project adopted a descriptive survey design. Descriptive surveys are
used to describe a behavior of a given subject. The impact of information technology
on organizational performance was a cross-sectional study as it sought to describe
data and characteristics about the population or phenomenon being studied and it used
a quantitative research approach.

1.6 Significance of the Study

Significance of the Study The major significance of this study was to establish the
relationship which existed between information technology investments and supply
chain performance.

The study was also important because it was meant to inform students, scholars and
other researchers about the effectiveness of information technology investments and
supply chain performance. Thus, the study contributes to decisions being made in
information technology investments so as to improve supply chain performance in the
short term and long run too.

More so, the significance for this study is that various stakeholders like investors,
leaders of the county and national government shall be able to appreciate the role of
proper information technology investments on supply chain performance in their
endeavors.

Businesses will be able to know whether proper levels of information technology

investments can help them acquire competitive strength in the market place as well as
achieve operational excellence and raise the value of an organization due to the fruits
arising from supply chain performance.

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 More so, the results from the study informs business executives of aspects of capacity
planning in order to manage and control information technology investments and
supply chain performance. In such ways, value for money, cost savings and overall
goals are likely to be achieved as conceptualized by the stakeholders.

On the basis of the difficult financial and operational times that firms keep on facing
due to global competition in the markets in the recent years, the researcher saw this as
a looming danger in aspects of losing on the current and potential base of customers.
This then required quick attention so as to protect the existing base of customers and
competitively attempt to exploit new jurisdictions.

1.7 Scope of the Study

This study took take place in NB Ibadan. The study restricted itself in evaluating the
effects of information technology on supply chain performance. This study was guided
by the Theory of Performance, Theory of Information Systems and the Stakeholder
Theory.

1.8 Limitation of the Study

Some of the interview respondents that took part in the study are the ones who are
actually mandated to oversee that information technology investment is practiced within
the county and since they are directly involved in this there is some biasness in their
response. Another limitation was the lack of cooperation from some respondents who
were quite unwilling to part with information they deemed to be confidential to disclose.
To overcome this challenge the study sought to demystify the study to the respondents by
explaining to them the purpose and the significance of the study at the county.

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1.9 Definition of Terms

Information Technology

Information Technology (IT):

Information Technology refers to the use of computers, telecommunications, and other

technologies to store, retrieve, transmit, and manipulate data. It involves both hardware
and software systems, and it's essential in modern business operations for data
processing, communication, automation, and various services.

Labour Reduction

Labour reduction refers to a decrease in the workforce or the number of employees

required to perform tasks. This can occur through automation, outsourcing, or
streamlining processes to improve efficiency. The goal is often to reduce operational
costs while maintaining or improving productivity.

Cost Reduction

Cost reduction is the process of lowering expenses to improve profitability. This can be
achieved through various methods such as optimizing operations, reducing waste, using
cheaper alternatives, or implementing more efficient technologies.

Efficiency in operations

Efficiency in operations refers to the ability of an organization to achieve its goals with
the least amount of resources, time, and effort while maintaining or improving the quality
of output.

Supply Chain Functions

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Supply chain functions encompass the activities involved in producing and delivering a
product or service from suppliers to customers.

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 CHAPTER TWO
LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 Concepts of Supply Chain Performance

In today’s world organizations are mostly defined as instruments of purpose. They are
coordinated by intentions and goals and performance. To be able to perform is to take a
complex series of actions that integrate skills and knowledge to produce a valuable or
desired result. Usage of AIS leads an organization in producing the desire results, a good
ROI to the investor, a favourable liquid level of an organization and higher profits.
Business firms are compared in terms of profits, sales, market share, productivity, debt
ratios, and stock prices. Performance is often defined simply in terms of the output that is
visual for all to see as the achievement of quantified objectives. But performance is a
matter not only of what people achieve but how they achieve it. The Oxford English
dictionary confirms this by including the phrase ‘carrying out’ in its definition of
performance, the accomplishment, execution, working out, carrying out of anything
ordered or undertaken.

High performance results from appropriate behavior, and the effective use of the required
knowledge, skills and competencies (Amstrong, 2006). The logistic firms should adopt
the use of IT in their service delivery in order to improve their efficiencies as the higher
the level of usage, the more efficient firms become the more profitable it is. The
management should be in the four fronts in enhancing the level of usage with all
activities being technologically integrated (Wilson, Irayoo, & Tirimba, 2015). Good
supply chain performance leads to profitability which is the primary goal of all business
ventures. Without profitability the business will not survive in the long run. So measuring
current and past profitability and projecting future profitability is very important.
Profitability is measured with income and expenses. Income is money generated from the
activities of the business. An example is if crops and livestock are produced and sold,

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income is generated Expenses are the cost of resources used up or consumed by the
activities of the business. For example, seed corn is an expense of a farm business
because it is used up in the production process. A resource such as a machine whose
useful life is more than one year is used up over a period of years. Repayment of a loan is
not an expense; it is merely a cash transfer between the business and the lender.
Profitability is measured with an income statement. This is essentially a listing of income
and expenses during a period of time which is usually a year for the entire business.
Department of Economics University Extension, Iowa State University (2013). Whether
you are recording profitability for the past period or projecting profitability for the
coming period, measuring profitability is the most important measure of the success of
the business. A business that is not profitable cannot survive. Conversely, a business that
is highly profitable has the ability to reward its owners with a large return on their
investment. Improved liquidity is a sign of better supply chain performance.

Liquidity is the ability of the firm to convert assets into cash. It is also called
marketability or short-term solvency. The liquidity of a business firm is usually of
particular interest to its short-term creditors since the liquidity of the firm measures its
ability to pay those creditors. Several financial ratios measure the liquidity of the firm.
Those ratios are the current ratio, the quick ratio or acid test, net working capital, and the
interval measure or the burn rate. Performance means both behaviors and results.
Behaviours emulate from the performer and transforms performance from abstraction to
action. Not just the instruments for results, behaviours are also outcomes in their own
right- the product of mental and physical effort applied to tasks and can be judged apart
from results. This definition of performance leads to the conclusion that when managing
performance both inputs ‘behaviour’ and outputs ‘results’ need to be considered,
(Johnson & Scholes, 2007). Information technology that is used in organization can be a
basis for controlling the behaviour of workers so to ensure they operate within set rules in
the system including those touching on supply chain performance. Performance in

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business operational chain is the act of performing, an act of doing something
successfully, using knowledge as distinguished from merely possessing it. However,
performance seems to be conceptualized, operationalized and measured in different ways
thus making cross-comparison difficult. Among the most frequently used
operationalizations are survival, growth in employees, and profitability. Literature seems
to suggest that there are five factors; individual characteristics, management practices,
goals and motivations, networking; and entrepreneurial orientation, influencing the
performance of entrepreneurs (Teoh & Chong, 2007).

Supply chain performance measurement cover all aspects of business: the financial
results, the operating performance through the dimensions of time, quality and flexibility,
the way the company is perceived externally through its customers and the cultural
aspects of the working environment through the human resource dimension. It is,
however important to note that these dimensions are not prescriptive. Instead, they are
intended to encourage the holistic consideration of these areas when developing measures
to support the company strategy (Hudson, Smart, & Bourne, 2001).

2.1.2 Information Technology

Information system (IS) is a combination of people, equipment, policies, and procedures

that work together to capture data and transform it into useful information. (Husain,
1997) explained his definition as that system which contains a group of harmonized and
interrelated of business, components, and resources which grouping, processing,
managing, and controlling the data for producing and carrying the useful information for
decision makers through a network of the channels and communication lines. Information
technology assists in the tasks of integrating and also acceleration of products and
information flows at various levels of the organization (Wilson, Iravo, Tirimba, &
Ombui, 2015). The implication from these findings are that information technology
changes very first and firms should be alert to continuously make new investments to
avoid elements of obsolesce and therefore keep it up with the completion which is no
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longer local but international too.As per the study by Fasanghari et.al (2008), the usage of
information technology is seen to be a prerequisite for effectively controlling the current
complex business operations that includes supply chain activities. For instance, it
enhances the speed in order placement and also knowing its status any time. Kundishora
(2003), re-affirmed information technology as being a growth enabler and that the right
interventions and resource investments , even though appropriate partnership networks
should be made so as to reap maximum benefits. According to (Samadi & Kassou, 2016),
very many organizations spend largely to develop and implement information technology
systems so as to enhance supply chain performance but get minimal benefits. However,
the study also emphasized that there are some other firms that similarly spend with
notable success. Thus, the paradox of information technology productivity in regard to
supply chain performance is seen to be polemic and therefore necessitates further
investigation. The findings in their study which was on the relationship between
Information Technology and Supply Chain Performance affirmed that information
technology plays a significant and direct role on performance of some supply chain areas
and stated that there is need for a model to match IT characteristics with supply chain
characteristics for use by managers.

2.1.3 Effect of labor reduction on supply chain performance

According to Lee (2013), they found no evidence that was so compelling for IT
investments complementing labor. That implies that no chances of reducing labor were
available. This was quite unexpected since according to this researcher, information
technology should result in ease of working and therefore be able to have an impact on
labor. A study on evaluation of information technology investment by (Chen, Liang,
Feng, & Zhu, 2006) emphasized that increased usage of IT had necessitated an evaluation
of the productivity of the same in regard of returns to management, investment and
general business operations.

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If productivity per employee goes up then the expectation was reduction in labor unless
there is business increase in terms of transactions or simply expansion. Sharing of
information reduces duplication of duties by employees, cuts down the storage costs and
releases tied up capital in computer Hard/Software. The need to integrate these often-
diverse systems led to the accountant's appreciation of shared databases that provide a
picture of the organization's data, eliminating duplications and reducing data conflicts
(Moscove, 1999).

When information is shared optimally across, those employees that were keeping
information on a hard copy basis and judged with the responsibility to move around with
it are done away with in the organization. Several studies have continued to find that top
management support is vital driver of success across a wide variety of tasks and contexts.
Specifically, top management support has been found to affect the success of enterprise
resource planning (ERP) systems (Ngai, 2008). Despite such strong evidence that top
management support is a key to the success of information technology, a careful review
of the literature does not reveal any explore attempting to develop a comprehensive top
management support influence effectiveness accounting information system. Usage of IT
can lead to quick execution of transactions by the computer software that was hitherto
being performed by workers manuals. Such manual workers can then be laid off.

In the Resource Mobilization Practical Guide for Research and Community Based
Organizations (CBO) (St-Pierre, 2010), is is brought out that the art of resource
mobilization entails learning how to connect with prospective donors in a manner and
language they understand, and finding common ground through shared values and
interests. It also entails discerning the right prospect to approach, and matching the
appropriate resource mobilization strategy to the prospect. According to (Tisdell, 2014),
one of the economic advantages of the Internet and computers is that they save storage
space because information does not need to be retained in hard copies. Consequently,
many offices can be virtually ‘paperless’. Printed material such as forms can be

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downloaded as required. Given the availability of e-books and so on, less physical
material needs to be housed in libraries and on shelves. Consequently, staff in many
industries in particular service industries can be fitted into a smaller space reducing
overhead costs, for example, rents for office space. Open plan work areas appear to
become more common in many service industries with the diffusion of ICT and these
reduce the amount of space needed per employee and the costs of partitioning areas of
work-space. As well, information technologies are often labor saving. For example, fewer
staff are required in many businesses so as to supply information to customers or
potential customers because much of this information can be accessed via the Internet. As
an example, consider the widespread availability now of information about real estate on
the internet. There is also greater scope for buyers to engage in self-service, for instance,
at retail outlets and this reduces the number of checkout staff required. This is not only
true of supermarkets and similar outlets but also is important in finance and insurance.

2.2 Theoretical Review

The study was guided by the following theories and models:

2.2.1 Theory of Information Systems

This theory was also used to explain the conceptual framework in that it itemizes every
step involved in the conversion of data into useful information that supports decision
making. Systems theory provides a theoretical framework for study of performance of
public organizations. Information system is a combination of equipment, policies, people,
and procedures that work together to capture data and transform it into useful information
for decision making. (Husain, 1997) explained his definition as that system which
contains a group of harmonized and interrelated of business, components, and resources
which group, process, manage, and control the data for producing and carrying the useful
information for decision makers through a network of the channels and communication
lines.

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2.2.2 The Theory of Performance

The Theory of Performance (TOP) develops and relates to six foundational concepts that
form a framework which in turn can be used to explain performance as well as
performance improvements. To perform is to produce valuable results. A performer can
either be an individual or a group of people engaging in a collaborative effort.
Developing performance is a journey, and level of performance describes location in that
journey. Current level of performance depends mostly on 6 components, which include;
context, level of knowledge, levels of skills, level of identity, personal factors, and fixed
factors. These involve a performer’s mindset, immersion in an enriching environment,
and engagement in reflective practice. To perform is to take a complex series of actions
that integrate skills and knowledge to produce a valuable result. In some instances, the
performer is an individual. In other performances, the performer is a collection of people
who are collaborating such as an academic department, research team, committee, student
team, or a university. We all want to be high performers: ‘be like Mike, the Nike adage
suggests’. TOP is a huge challenge to public organizations, in that by improving our own
performance, we empower ourselves to help others learn and grow by becoming a self-
grower.

As advocated by Harvard’s Project Zero, performance is closely related to learning for

understanding (Wiske,1998). In that case, building performance capabilities is rightfully
a central theme in this study. When people learn and grow, they are empowered to create
results that make a difference by the way of creating an assessment culture. Working and
learning together in ways that make the world better has been a primary goal of higher
education throughout the ages.

2.2.3 Instrumental Theory

Instrumental theory offers the most widely accepted view of technology. It is based on
the common-sense idea that technologies are like tools standing ready to serve the

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purposes of their users. Technology is deemed neutral in that it is without evaluative
content of its own. However, what does the notion of the neutrality of technology actually
mean? This often implies at least four points. First is that technology is pure
instrumentality, it is also indifferent to the variety of ends it can be employed to achieve
(Kenneth & Laudon, 2007). For this stance the neutrality of technology is merely a
special case of the neutrality of instrumental means, which are only contingently related
to the substantive values that they actually serve. This conception of neutrality is familiar
and self-evident. Also, technology also appears to be indifferent with respect to politics,
at least in the modern world, and especially with respect to capitalist and socialist
societies. A boat is a boat, a goat is a goat, and such tools are useful in any social context.
In respect of this, technology appears to be quite different from traditional legal or
religious institutions, which cannot be readily transferred to new social contexts because
they are so intertwined with other aspects of the societies in which they originate from
(Capgemini, 2008). The transfer of technology, on the contrary, seems to be inhibited
only by its cost. Thirdly, the socio-political neutrality of technology is usually attributed
to its ‘rational’ character and the universality of the truth it embodies. Technology, in
other words, is based on verifiable causal propositions. Insofar as such propositions are
true, they are not socially and politically relative but, like scientific ideas, maintain their
cognitive status in every conceivable social context. Hence, what works in one society
can be expected to work just as well in another. Lastly, the universality of technology
also means that the same standards of measurement can be applied in different settings
(Bitner, Brown, &Meuter, 2000).

Thus, technology is routinely said to increase the productivity of labor in different

countries, different eras and different civilizations. Technologies are neutral because they
stand essentially under the very same norm of efficiency in any and every context. Given
this understanding of technology; the only rational stance is unreserved commitment to
its employment. Of course, we might make a few exceptions and refuse to use certain

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devices out of deference to our moral or religious values. Reproductive technologies are a
case in point. Even if one believes that contraception, abortion, test tube babies are value
neutral in them, and, technically considered, can only be judged in terms of efficiency,
one might renounce their use out of respect for the sacredness of life (Bitner, et al, 2000).
This approach places ‘tradeoffs’ at the center of the discussion. ‘You cannot optimize two
variables’ is the fundamental law of the instrumental theory of technology. There is a
price for the achievement of environmental, ethical or religious goals, and that price must
be paid in reduced efficiencies.

On this account, the technical sphere can be limited by non-technical values, but not
transformed by them (Bitner, et al, 2000). The instrumentalist understanding of
technology is especially prominent in the social sciences. It appears to account for the
tensions between tradition, ideology and efficiency, which arise from sociotechnical
change. Modernization theory, for instance, studies how the elites use technological
know-how to promote social change in the course of industrialization. In addition to that,
public policy analysis worries about the costs and consequences of automation and
environmental pollution. Instrumental provides the framework for such research (Howells
&Tether, 2004)

2.1.5 Effect of efficiency in operations on supply chain performance

Information technology investments are usually meant to champion and transform the
deliver y of efficient services. The adoption of Information Technology on an expansive
can result in various benefits due to availability of prompt data and improved value
addition in processes. The adoption of IT usually aims at improving efficiencies in the
system and also the quality of commodities. Devaraj and Kohli(2003) emphasized that
organizations view good investments in IT as a means of gaining operational quality in
the short run, medium term and into the foreseeable future. Efficiency in the processes
brings about value addition such timely completion of a commodity and its delivery.
Value based on usage of IT and its related efficiencies such as improved efficiency in the
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warehouse including less time spent on: receiving; put away; picking; checking/counting,
shipping; exception handling; reduced labor and material costs due to improved
efficiency; reduced transportation costs; reduced inventory on hand in the warehouse, and
throughout the supply chain; reduced shrinkage in the supply chain, due to reductions in:
theft, spoilage and product diversion and improved sales, due to lower out of stocks
(Subirana, Eckes, Herman, Sarma, & Barret, 2003). These efficiencies in operations
become a base for productivity and better financial performance.Efficiency in
information technology is also seen in terms of automatic generation of a stream of
accounting reports is of momentous importance to any organization if it is to achieve
sound performance. Reports generated by AIS may include Management reports, internal
Audit reports and reports on Cash flow in public organizations. Chang(2001) asserts that
accounting information plays a significant role in enhancing organizational effectiveness
in a global competitive environment. Doms, Jarminand Klimek(2004) say that financial
statements still remain the most important source of externally feasible information on
companies. In spite of their wide spread use and continuing advance, there is some
concern that accounting practice has not kept pace with rapid economic and high
technology changes which invariably affects the value relevance of accounting
information. Accounting exists because it satisfies a primary need for information. In
order to be relevant, accounting data must among others, be quick to respond to users’
(particularly the investors) needs. Generally, investors are not in a situation to directly
access the performance of companies in which they intend to invest. They usually depend
on financial reports prepared by the management of such organizations.

A financial report is one of the best sources of accounting information about a company.
Financial reporting is an essential part of disclosure and helps investors to discover
investment opportunities. The primary purpose of financial statements is to provide
information concerning the financial situation of the company, its operational results, any
changes of control in the company and cash flow. An information system is a means of

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collecting, entering, and processing data and storing, managing, controlling, and
reporting information so that an organization can achieve its objectives or goals (Romney
et al., 1997). The definition of information system indicates that an information system
has following components. The information system is designed to accomplish one or
more objectives or goals. For example, an information system may be designed to collect
and process data about finance to help accountants prepare financial statements. Process
of accounting information system consists of input, output, data storage, processing, user,
and control measures. Data must be entered into the information system to be processed.
Data are the facts that are collected and processed by the information system. Data are
meaningless and useless, hence, should be processed and transformed to meaningful,
organized, and useful form that is called information. Output is the meaningful and useful
information produced by the information system.

In this research effectiveness of accounting information system (AIS) refers to collecting,

entering, processing data, storing, managing, controlling, and report information of
accounting so that an organization can achieve financial statements quality. Accounting
information system (AIS) consists of reliability, relevance, and timeliness. Reliability is
defined as accuracy and consistency/stability of available information, relevance refers to
adequacy, preciseness, and significance of available information and timeliness is defined
as currency of available information (Sanghoon et al., 2009). For example, financial
statements are produced by the accounting information system is an output. According to
Pearce and Robinson (2007), operational controls provide post action evaluation and
controls over short periods from one month to one year. To be effective, operational
controls must take four steps common to all post action controls; set standards of
performance, measure actual performance, identify deviations from standards and initiate
corrective actions

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2.1.6 Effect of Knowledge and Skills on supply chain performance

Generally, it is the expectation of organizations that the more the investments are made in
information technology, the better the performance. However, it is note that its the usage
of the IT systems in place that may matter most than the real levels of investments in
technology (Devaraj & Kohli, 2003). This could be due to the incompetence of the the
staff and lack of better knowledge or skills in IT. According to Shaqiri (2015),
information technolgy over the past few decades has increased and quickened the
availability of knowledge about commodities, customers, suppliers, investors and even
competition has become stiff. Historically major innovations in information and
communication technology have been significant influences on economic growth and
social change.

The development of writing and its transmission on clay tablets in Sumerian some 5500
years ago was one such early innovation. For example, it facilitated the development of
state administration and enabled written agreements to be made, including written
contracts. Many other important innovations in ICT occurred in subsequent millennia but
most relied on hard copies for communication of information. The development of
computer technology and the communication of information electronically for example,
via broadband has in many cases made communication by hard copy obsolete (Tisdell,
2014). Quick communication results in timely sharing of important information across
the various stakeholders who then use it for useful decision-making processes at all levels
in the organizations.

Improved levels of skills in an organization results in a seamless process of mobilization

hence pooling of savings. Mobilizing savings involves overcoming the transaction costs
associated with collecting savings from different individuals and overcoming the
informational asymmetries associated with making savers feel comfortable in
relinquishing control of their savings. The costs of acquiring information, enforcing
contracts, and making transactions create incentives for the emergence of particular types
20
of financial contracts, markets and intermediaries. Different types and combinations of
information, enforcement, and transaction costs in conjunction with different legal,
regulatory, and tax systems have motivated distinct financial contracts, markets, and
intermediaries across countries and throughout history (Levine, 2005). Thus, high levels
of knowledge and skills lead to better output in the long run given that good performance
is almost guaranteed.

Knowledge that is computer based enhances networked sharing of skills and innovative
developments across all the interlinked networks. Person environment (PE) fit describes
the situation when the person’s characteristics match the environment’s characteristics
(Walsh, Craik, & Price, 2000). A complete social network contains a quantity of
members with incoming and outgoing ties. If our information is limited to someone’s
connections to other network members and does not include, in turn, their
interconnections, then this would represent a so-called ego-network (Wolfer, Faber, &
Hewstone, 2015). Information technology investments assures availability of knowledge
acquisition and quick sharing of skills.

2.1.7 Critique of existing literature

Generally, it is the expectation of organizations that the more the investments are made in
information technology, the better the performance. However, it is note that it’s the usage
of the IT systems in place that may matter most than the real levels of investments in
technology (Devaraj & Kohli, 2003). This is so because the information technology may
be unnecessarily very expensive and even in any case not pocket friendly. It can also turn
out to be ineffective, inefficient, and slow and ignorantly increase time wastage by the
workers in an organization. This could be due to the incompetence of the staff and lack of
better knowledge or skills in IT. This is why the researcher has set out to evaluate the
impact of information technology investment on supply chain performance.

21
To some extent the researcher agrees with Kundishora (2003) who re-affirmed
information technology as being a growth enabler and that the right interventions and
resource investments, even though appropriate partnership networks should be made so
as to reap maximum benefits. How, much more is needed for an evaluation the impact of
information technology on supply chain performance and hence the need for this study.

2.1.8 Research Gap

The reviewed literature above did not show any work done on impact of information
technology investments on supply chain performance in county governments. The
researcher aimed at filling this gap of showing whether information technology
investments had an influence on supply chain performance. There was an evaluation the
impact of information technology on supply chain performance and hence the need for
the study.

22
 CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Research Design

This research project adopted a descriptive survey design. Descriptive surveys are used to
describe a behavior of a given subject. The impact of information technology on
organizational performance was a cross-sectional study as it sought to describe data and
characteristics about the population or phenomenon being studied and it used a
quantitative research approach.

3.3 Area of Study

As regards this topic, the study was carried out in Nigerian Breweries, Ibadan Oyo state
Nigeria. The study suit the study because of the nature of business that occurs in there.

3.2 Population of the Study

The population targeted for the study comprised of the entire staff and management of
International Breweries at the time of the study there were a total of 400 permanent
employees.

3.3 Sample and Sampling Techniques

The sample size for the study is fifty (50) staff and management of International
Breweries and random sampling techniques was used to select the respondents for the
study and this gives equal chance of being selected to all for the study.

3.4 Instruments for Data Collection

The generic tools for data collection are questionnaires, interviews and documentary or
publications. A brief description of each shall be made hereunder as follows:

23
Questionnaire: A Questionnaire is a list of question designed to elicit information from
specified target respondents. This, they do, by filling in answers in spaces provided for
that purpose. This is the most widely used tool especially for surveys covering a wide
range of sample population. This is a set of questions relating to the aims and objectives
of the research study to which the respondents are required to answer by writing in their
responses. It is usually used when factual information is desired about the past, present
and anticipated event and also the prevailing conditions and practices.

3.5 Methods of Data Collection

The study made use of primary data which was collected through a questionnaire which
was administered electronically due to the ease of administration and reach as the staff
were spread out across the country and had access to internet connection from their
laptops and mobile devices. The Questionnaire had two sections, the first part captured
demographic information of the respondent and the second part entailed the use and
impact of Information technology.

The questionnaire was anonymous as no personal information of the respondents was

collected, to facilitate data collection approval from the supervisor and human resources
director was obtained, subsequently an email notification was sent to the respondents and
they were given two weeks to complete the survey.

3. 6 Methods of Data Analysis

The research objective was to assess the relationship between information technology and
the supply chain function of the organization. Data collected from the study was imported
into a computer programme statistical package for social sciences (SPSS) for analysis
using descriptive statistics like frequency distributions, percentages and averages.
Inferential statistics such as regression analysis was performed, while standard deviation
was computed to test for consistency and the variability of responses across the study.
The significance level was set at 5% for every statistical set.

24
 CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Research Design

This research project adopted a descriptive survey design. Descriptive surveys are used to
describe a behavior of a given subject. The impact of information technology on
organizational performance was a cross-sectional study as it sought to describe data and
characteristics about the population or phenomenon being studied and it used a
quantitative research approach.

3.3 Area of Study

As regards this topic, the study was carried out in International Breweries Sagamu Ogun
state Nigeria. The study suit the study because of the nature of business that occurs in
there.

3.2 Population of the Study

The population targeted for the study comprised of the entire staff and management of
International Breweries at the time of the study there were a total of 400 permanent
employees.

3.3 Sample and Sampling Techniques

The sample size for the study is fifty (50) staff and management of International
Breweries and random sampling techniques was used to select the respondents for the
study and this gives equal chance of being selected to all for the study.

25
3.4 Instruments for Data Collection

The generic tools for data collection are questionnaires, interviews and documentary or
publications. A brief description of each shall be made hereunder as follows:

Questionnaire: A Questionnaire is a list of question designed to elicit information from

specified target respondents. This, they do, by filling in answers in spaces provided for
that purpose. This is the most widely used tool especially for surveys covering a wide
range of sample population. This is a set of questions relating to the aims and objectives
of the research study to which the respondents are required to answer by writing in their
responses. It is usually used when factual information is desired about the past, present
and anticipated event and also the prevailing conditions and practices.

3.5 Methods of Data Collection

The study made use of primary data which was collected through a questionnaire which
was administered electronically due to the ease of administration and reach as the staff
were spread out across the country and had access to internet connection from their
laptops and mobile devices. The Questionnaire had two sections, the first part captured
demographic information of the respondent and the second part entailed the use and
impact of Information technology.

The questionnaire was anonymous as no personal information of the respondents was

collected, to facilitate data collection approval from the supervisor and human resources
director was obtained, subsequently an email notification was sent to the respondents and
they were given two weeks to complete the survey.

26
3. 6 Methods of Data Analysis

The research objective was to assess the relationship between information technology and
the supply chain function of the organization. Data collected from the study was imported
into a computer programme statistical package for social sciences (SPSS) for analysis
using descriptive statistics like frequency distributions, percentages and averages.
Inferential statistics such as regression analysis was performed, while standard deviation
was computed to test for consistency and the variability of responses across the study.
The significance level was set at 5% for every statistical set.

27
 CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND INTERPRETATION

4.1 Data Presentation and Analysis

4.1.1 Demographic Distribution of the Respondents

Table 4.2.1 Gender distribution of the respondents

Gender Frequency Percentage %

Male 13 26

Female 37 74

Total 50 100

Source: Field Survey 2024

The above table shows that 26% of the total respondents are male while 74% of the total
respondents are females. The table shows that female respondents dominated the study.

Table 4.2.2 Age distribution of the respondents

Age Frequency Percentage %

21-30yrs 17 34

31-40yrs 23 46

41-50yrs 6 12

50yrs 4 8

Total 50 100

Source; Field survey 2024

28
The above table shows that 34% of the total respondents are in the age range of 21-30
years while 46% of the total respondents are in the age range 31-40 years, and also 12%
of the total respondents are in the age range of 41-50 years and the remaining 8% of the
total respondents are in the age range of 50 years and above.

4.2.3 Education Qualification distribution of the respondents

Education Qualification Frequency Percentage %

SSCE 10 20

NCE/OND 18 36

HND/BSC 20 40

MBA 2 4

Total 50 100

Source: Field Survey 2024

The table above indicates that 20% of the total respondents are SSCE holders, while 36%
of the total respondents are NCE/OND holders and also 40% of the total respondents are
HND/BSC holders and the remaining 4% of the respondents are MBA holders.

Table 4.2.4 Marital Status distribution of the respondents

Marital Status Frequency Percentage %

Single 22 44

Married 28 56

Divorced - -

Total 50 100

Source: Field Survey 2024

29
The above table shows that 44% of the total respondents are single, 56% of the total
respondents are married. This is an indication that those that are marry dominated the
study.

Table 4.2.5 Length of service distribution of the respondents.

Year of Experience Frequency Percentage %

0-5yrs 30 60

6-9yrs 18 36

10 above 2 4

Total 50 100

Source: Field Survey 2024

The above table shows that 60% of the total respondents have been working with the
International Breweries for about 5 years while 36% of the total respondents have been
working for about 6-9 years and the table also shows that 4% of the total respondents
have been working for more than 10 years. It shows that majority of the staff of
International Breweries have been working for about five (5) years.

30
Research Question 1: What is the effect of cost reduction on supply chain
performance in International brewery Plc, Sagamu?
Table 1: Increased Efficiency i.e. Cost reduction often leads to streamlined
operations within the supply chain

Response Frequency Percentage %

Strongly Agreed 46 92

Agreed 3 6

Undecided - -

Disagreed - -

Strongly Disagreed 1 2

Total 50 100

Source: Field Survey 2024

Table one shows that 100% of the total respondents which is a predominantly large
number of the respondents agreed and strongly agreed that one of the effect of cost
reduction on supply chain performance in International brewery is that it increases
efficiency and none of the respondents seems to disagree.

Table 2: One potential downside of aggressive cost reduction is the risk of

compromising product quality.

Response Frequency Percentage %

Strongly Agreed 42 84
Agreed 7 14
Undecided - -
Disagreed - -
Strongly Disagreed 1 2
Total 50 100
Source: Field Survey 2024

31
Table 2: the result of data in the above tables shows that 98% which represents a great
numbers among the respondents agreed that another effect of cost reduction is that it can
lead to risk of compromising product quality in the organization while only 2% of the
total respondents disagreed.

Table 3: Improved Profit Margins i.e. reducing costs in the supply chain directly
impacts the company’s profit margins.

Response Frequency Percentage %

Strongly Agreed 33 66
Agreed 13 26
Undecided 2 2
Disagreed - -
Strongly Disagreed 2 4
Total 50 100
Source: Field Survey 2024

The above table shows that 92% of the total respondents agreed that cost reduction
improve profit margin in the Nigeria Brewery while 2% of the total respondents stands
aloof leaving the remaining 4% of the total respondents disagreed.

Table 4: Effective cost reduction can enhance the flexibility of the supply chain.

Response Frequency Percentage %

Strongly Agreed 43 86
Agreed 7 14
Undecided - -
Disagreed - -
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

32
The data in table shows that all the respondents i.e. 100% of the total respondents agreed
that effective cost reduction can enhance the flexibility of the supply chain.

Table 5: Cost reduction initiatives that involve collaborating with suppliers to lower
costs can strengthen relationships.

Response Frequency Percentage %

Strongly Agreed 41 82
Agreed 9 18
Undecided - -
Disagreed - -
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The abo8l7hve table shows that the totality of the respondents agreed that cost reduction
initiatives that involve collaborating with suppliers to lower costs can strengthen
relationships amidst International Breweries and its customers.

Research Question 2: What is the effect of labour reduction on supply chain

performance in International brewery Plc, Sagamu?
Table 6: Short-Term Cost Savings: Reducing labor can lead to immediate cost
savings by lowering payroll expenses
Response Frequency Percentage %

Strongly Agreed 34 65
Agreed 14 28
Undecided - -
Disagreed - -
Strongly Disagreed 2 4
Total 50 100
Source: Field Survey 2024

33
The above table shows that 96% of the total respondents agreed that labour reduction can
lead to immediate cost savings by lowering payroll expenses while only 4% of the total
respondents disagree.

Table 7: Labor reduction can weaken the supply chain's resilience to disruptions.

Response Frequency Percentage %

Strongly Agreed 28 56
Agreed 20 40
Undecided - -
Disagreed 2 4
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above table shows that 96% of the total respondents agreed that labor reduction can
weaken the supply chain's resilience to disruptions in International Breweries and 4% of
the total respondents disagreed.

Table 8: Decreased Operational Efficiency

Response Frequency Percentage %

Strongly Agreed 34 68
Agreed 14 28
Undecided 1 2
Disagreed - -
Strongly Disagreed 1 2
Total 50 100
Source: Field Survey 2024

The above table shows that 96% of the total respondents agreed that labour reduction on
supply chain performance in International brewery can leads to decreased operational

34
efficiency while 2% of the total respondents stands aloof leaving the remaining 2% of the
total respondents disagreed.

Table 9: Effect on Employee Morale and Productivity

Response Frequency Percentage %

Strongly Agreed 27 54
Agreed 19 38
Undecided 1 2
Disagreed 3 6
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above table shows that 92% of the total respondents agreed that labour reduction on
supply chain performance in International brewery can affect employee morale and
productivity while 2% of the total respondents stands aloof leaving the remaining 6% of
the total respondents disagreed.

Table 10: With fewer workers, there may be less capacity for quality control checks
and oversight.

Response Frequency Percentage %

Strongly Agreed 36 72
Agreed 12 24
Undecided 1 2
Disagreed 1 2
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above table shows that 96% of the total respondents agreed that with fewer workers,
there may be less capacity for quality control checks and oversight while 2% of the total
respondents stands aloof leaving the remaining 2% of the total respondents disagreed.

35
Research Question 3: What are the effects of efficiency in operation on supply chain
performance in International brewery Plc, Sagamu?

Table 11: Efficient operations can reduce waste, optimize resource use, and
streamline processes, leading to lower operational costs, which in turn improves
supply chain profitability.

Response Frequency Percentage %

Strongly Agreed 42 84
Agreed 7 14
Undecided - -
Disagreed 1 2
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above table shows that 98% of the total respondents agreed that that efficient
operations can reduce waste, optimize resource use, and streamline processes, leading to
lower operational costs, which in turn improves supply chain profitability while 2% only
disagreed.

Table 12: Operational efficiency enhances production speed and accuracy, leading
to timely product delivery and improved customer satisfaction.

Response Frequency Percentage %

Strongly Agreed 26 52
Agreed 24 48
Undecided - -
Disagreed - -
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

36
The above table shows that all the total respondents i.e. 100% agreed that operational
efficiency enhances production speed and accuracy, leading to timely product delivery
and improved customer satisfaction and none of the respondents disagreed.

Table 13: Better efficiency in operations often results in optimized inventory levels,
reducing holding costs and minimizing the risk of stock outs or excess inventory.

Response Frequency Percentage %

Strongly Agreed 32 64
Agreed 18 36
Undecided - -
Disagreed - -
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above data shows that all the total respondents agreed that better efficiency in
operations often results in optimized inventory levels, reducing holding costs and
minimizing the risk of stock outs or excess inventory while none of the respondents
disagreed.

Table 14: When operations are efficient, resources such as manpower, machinery,
and materials are utilized optimally, leading to improved productivity across
the supply chain.

Response Frequency Percentage %

Strongly Agreed 27 54
Agreed 20 40
Undecided - -
Disagreed 3 6
Strongly Disagreed - -
Total 50 100

37
Source: Field Survey 2024

The above table shows that 94% of the total respondents agreed that when operations are
efficient, resources such as manpower, machinery, and materials are utilized optimally,
leading to improved productivity across the supply chain while 6% of the total
respondents disagreed.

Table 15: Efficiency in operations promotes higher consistency and quality in

products, reducing returns and complaints, which strengthens supply
chain reliability.

Response Frequency Percentage %

Strongly Agreed 35 70
Agreed 14 28
Undecided - -
Disagreed 1 2
Strongly Disagreed - -
Total 50 100
Source: Field Survey 2024

The above table shows that 98% of the total respondents agreed that efficiency in
operations promotes higher consistency and quality in products, reducing returns and
complaints, can strengthens supply chain reliability while only 2% of the total
respondents who disagreed.

38
Table 16: Efficiency often aligns with sustainable practices by reducing energy use,
and promoting environmentally-friendly practices, which positively affects the
supply chain's long-term sustainability.

Response Frequency Percentage %

Strongly Agreed 30 60
Agreed 10 20
Undecided - -
Disagreed 8 16
Strongly Disagreed 2 4
Total 50 100
Source: Field Survey 2024

The above table shows that 80% of the total respondents agreed that efficiency often
aligns with sustainable practices by reducing energy use, and promoting environmentally-
friendly practices, which positively affects the supply chain's long-term sustainability
while 20% of the total respondents disagreed.

39
 CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

5.1 Summary of Findings

The study finds out that the effect of cost reduction on supply chain performance in
International brewery Plc, Sagamu includes the following;

i. Increased Efficiency i.e. Cost reduction often leads to streamlined operations

within the supply chain
ii. One potential downside of aggressive cost reduction is the risk of compromising
product quality.
iii. Improved Profit Margins i.e. reducing costs in the supply chain directly impacts
the company’s profit margins.
iv. Effective cost reduction can enhance the flexibility of the supply chain.
v. Cost reduction initiatives that involve collaborating with suppliers to lower costs
can strengthen relationships

The study finds out that the effect of labour reduction on supply chain performance in
International brewery Plc, Sagamu includes the following;

i. Short-Term Cost Savings: Reducing labor can lead to immediate cost savings by
lowering payroll expenses
ii. Labor reduction can weaken the supply chain's resilience to disruptions.
iii. Decreased Operational Efficiency
iv. Effect on Employee Morale and Productivity
v. With fewer workers, there may be less capacity for quality control checks and
oversight.

40
The study finds out that the effects of efficiency in operation on supply chain
performance in International brewery Plc, Sagamu includes the following;

i. Efficient operations can reduce waste, optimize resource use, and streamline
processes, leading to lower operational costs, which in turn improves supply chain
profitability.
ii. Operational efficiency enhances production speed and accuracy, leading to timely
product delivery and improved customer satisfaction.
iii. Better efficiency in operations often results in optimized inventory levels,
reducing holding costs and minimizing the risk of stock outs or excess inventory.
iv. When operations are efficient, resources such as manpower, machinery, and
materials are utilized optimally, leading to improved productivity across the
supply chain.
v. Efficiency in operations promotes higher consistency and quality in products,
reducing returns and complaints, which strengthens supply chain reliability.
vi. Efficiency often aligns with sustainable practices by reducing energy use, and
promoting environmentally-friendly practices, which positively affects the supply
chain's long-term sustainability.

5.2 Conclusion

The study concludes that Supply chains do not only involve flows of products or services,
but also flows of knowledge. Firms can access complementary knowledge resources from
their supply chain partners. As supply chains become the unit of competition in today’s
global markets, strategies to help supply chain firms adapt and create competitive
advantage at the supply chain level are imperative. This dissertation aims to understand
IT-enabled knowledge management in supply chains – an increasingly important and yet
substantially under-researched area in IS literature.

41
This study explored the effects of cost reduction, labor reduction, and operational
efficiency on supply chain performance International Breweries, Sagamu. The findings
indicate that cost reduction boosts efficiency, flexibility, and profit margins, although it
may risk lowering product quality. Labor reduction offers immediate cost savings but
weakens resilience and operational efficiency while affecting employee morale. On the
other hand, improving operational efficiency optimizes resource use, enhances
production speed, improves customer satisfaction, and strengthens supply chain
reliability. In conclusion, a balanced strategy focusing on both cost and labor
management, along with operational efficiency, is crucial for maintaining a robust and
competitive supply chain.

Specifically, the dissertation focuses on the technology antecedents and performance

consequences of knowledge management by supply chain firms. Taking the perspective
of a supply chain dyad, the dissertation first presents a survey research that examines the
relationship between the supply chains IT capability and knowledge management
capability, and the knowledge management capability’s impact on supply chain
performance.

The results suggest that the ability of supply chain firms to collectively manage
knowledge resources is an important requirement of supply chain strategic performance.
In addition, supply chains‟ IT infrastructure capabilities facilitate supply chains in
managing knowledge through the supply chains‟ relational capability

5.3 Recommendations

Companies should apply cost-reduction strategies cautiously, ensuring that product

quality is maintained while minimizing operational costs.

Rather than cutting labor, firms should focus on labor optimization by upskilling
employees or automating repetitive tasks to improve productivity and resilience.

42
Strengthening supplier relationships through cost-reduction collaborations will improve
supply chain flexibility and long-term sustainability.

International Breweries should continue to invest in technologies that reduce waste,

streamline operations, and optimize resource usage, leading to higher profitability and
efficiency.

Companies should integrate green and sustainable practices into their supply chain
operations, such as reducing energy consumption and waste, to align with global
sustainability goals and improve brand reputation.

Instead of focusing on labor reduction, International Breweries should enhance employee

engagement through continuous training and development programs to maintain high
morale and productivity.

Investing in advanced supply chain management technologies such as AI and automation

can optimize forecasting, improve efficiency, and enhance overall supply chain
performance.

5.4 Suggestion for further Studies

Further research could investigate the impact of digital transformation and automation on supply
chain performance, particularly concerning labor reduction and cost efficiency in the International
Brewery. Additionally, exploring the integration of sustainability initiatives with supply chain
efficiency across different sectors can provide deeper insights into long-term competitive
advantages.

43
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