Impact of Accounting Information System as a Management Tool in Organisations

ABSTRACT: The purpose of this study is to investigate the impact of accounting information system as a management tool in organisations, including system quality, information quality, and service quality, that eventually influence accounting information systems effectiveness. It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, organisations in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. This revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. This study provides practitioners with important measures for evaluation of AIS effectiveness.