Paper Title

LEVERAGING ACCOUNTING INFORMATION SYSTEM (AIS) FOR IMPROVED DECISION-MAKING AND EFFICIENCY

Keywords

accounting information system (ais)
decision-making
organizational efficiency
user competence
financial reporting
strategic management
information technology
system integration
empirical study
business performance.

Article Type

Research Article

Journal

INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT RESEARCH AND DEVELOPMENT (IJAFMRD)

Publication Info

Volume: 1 | Issue: 3 | Pages: 1-24

Published On

January, 2018

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Abstract

This study investigates the role of Accounting Information Systems (AIS) in enhancing decision-making and organizational efficiency. In today’s competitive business environment, timely and accurate financial information is crucial for strategic and operational decisions. The research employed an empirical approach using structured questionnaires distributed to 204 accounting, audit, and IT professionals across selected organizations. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis. Findings reveal a significant positive relationship between AIS usage and decision-making quality, indicating that well-implemented AIS provides reliable and timely information that supports sound managerial decisions. Additionally, AIS usage significantly influences organizational efficiency by streamlining accounting processes, reducing errors, and improving resource allocation. Furthermore, the study finds that user competence moderates the relationship between AIS and decision-making, underscoring the importance of adequate training and user experience. The study concludes that AIS is a critical enabler of organizational performance when aligned with strategic goals and supported by skilled users. It recommends increased investment in AIS infrastructure, continuous user training, and broader system integration across departments. This research contributes to the growing literature on AIS as a strategic tool and provides practical implications for managers, accountants, and IT professionals in leveraging AIS for improved business outcomes.