The aim of this study is to examine the Perceived Benefit of Computerized Accounting System on the Operational Efficacy of Small and Medium Scale Enterprises in Maiduguri Metropolis. The study used primary data only. Questionnaires were administered on the sampled respondents of 182 out of the population of 334. Of the 182 sample size validly and correctly returned questionnaires for data analysis was 124. The sampled respondents were in three categories: Non Automated (NA); Partially Automated (PA); and Fully Automated (FA). The Data were analyzed using descriptive analysis and test of hypothesis formulated using SPSS 20.0. The Hypothesis was tested using Analysis of Variance (ANOVA). The results obtained indicted significant differences in the test (i.e. P ≥ 0.05). The study found out that there was operational efficacy in terms of receivables accounts management. The study recommends that SMEs should embrace the use of CBAS for better competitiveness, improvement in business operation and performance.
Keywords: Computerized Accounting System (CAS), Operational Efficacy, Receivables accounts, SMEs
