Impact of Accounting Information System on Organizational Performance of Government Institutions
Keywords:
accounting information system, government institutions, organizational performance, effectiveness, efficiency of AISAbstract
AIS has become an indispensable tool for government institutions to fulfill their objectives and enhance overall performance. This study was conducted to assess the impact of AIS on the organizational performance of government institutions in Iba, Zambales, participated in by the 50 government offices in the municipality. The findings indicates that there is a perceived strong agreement on the utilization of AIS in terms of accuracy, enhancing quality function, user satisfaction, and informed decision-making; and also strong agreement on the effectiveness and efficiency of using AIS in government organizations’ performance; there is a significant difference in terms of accuracy on the utilized AIS based on sex, highest educational attainment, government office, and years working with AIS; in terms of enhancing quality function based on sex, government office, and years working with AIS; in terms of user satisfaction based on government office and job title; in terms of informed decision-making based on sex; in terms of effectiveness and efficiency in using AIS based on government offices; and there is a significant relationship between the utilized AIS and organizational performance.
References
Algrari, A. Y., & Ahmed, R. M. (2019). The impact of Accounting Information Systems' Quality on Accounting Information Quality. https://www.researchgate.net/publication/330856912
Alim, D. L., & Siswantoro, D. (2019). The effect of the Accounting Information System (AIS) on accounting and financial task efficiency at the Depok City Local Government Finance Office. https://www.atlantis-press.com/article/125913790
Dmour, A. H., & Al-Dmour, R. H. (2018). Applying multiple linear regression and neural network to predict business performance using the reliability of accounting information system. International Journal of Corporate Finance and Accounting (IJCFA), 5(2), 12-26.
Lavigne, R. (2017). Effective Financial Management in Education Departments. Journal of Public Sector Management.
Monteiro, A., & Cepêda, C. (2021). Accounting Information Systems: Scientific Production and Trends in Research. Systems, 9(3), p.67
Nirwanto, N., & Andarwati, M. (2019). End-user satisfaction as an impact of system quality, information quality, and top management support upon the perceived usefulness of technology utilization. https://www.researchgate.net/publication/330993847
Nwinee, K., Akpos, Y., Vincent, N., & Ibinabo, T. (2016). Impact of Accounting Information System on Organizational Effectiveness: A Study of Selected Small and Medium Scale Enterprises in Woji, Portharcourt. International Journal of Research, 3(1), 974-982
Saeidi, H., Parsad, B. (2019). Impact of Accounting Information Systems (AIS) on Organizational Performance: A Case Study of TATA Consultancy Services (TCS) - India, Uct Journal of Management and Accounting Studies 03 (2014) 54-60
Samuel, N. (2013). Impact of Accounting Information Systems on Organizational Effectiveness of Automobile Companies in Kenya. http://erepository.uonbi.ac.ke/bitstream/handle/11295/58879
Teru, S. P., & Hla, D. T. (2015). Evaluation of the usefulness of efficiency of the accounting information system. International Journal of Scientific and Research Publications, 5(9), 1-3.
Trabulsi, R. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs. International Review of Management and Marketing, 2018, 8(2), 69-73
Yap, F. D. (2023). The Role of Accounting Information System on Business Performance. The Seybold Report Journal. ISSN: 1533-921. V18, 07. DOI 10.17605/OSF.IO/ZPF8G.
