International Journal of Social Sciences and Management Review

ACCOUNTING INFORMATION SYSTEMS AND ORGANIZATIONAL PERFORMANCE

Authors: Ogheneochuko Emmanuel Isito, Ph.D & Thomas Enewerome Ojuye, Ph.D

ABSTRACT

Accounting information systems (AIS) serve as a corner stone for businesses, supporting decision-making, risk management and overall organizational performance, drawing from global practices and experiences. Employing a comprehensive review of literature and empirical evidence, this research examines the role of AIS in streamlining financial reporting, improving data accuracy and facilitating strategic planning. The study also addresses challenges associated with implementing and maintaining effective AIS, such as technological limitations, data security, and user resistance. Our findings emphasize the importance of robust AIS in driving organizational performance and the need for businesses to invest in the development, implementation and continuous improvement of these systems. By fostering a culture of innovation, aligning AIS with business objectives, and ensuring user engagement, organizations can maximize the benefits of AIS. In conclusion, this study contributes to the existing body of knowledge on the role of AIS in enhancing organizational performance and offers valuable insights for businesses, policymakers, and researchers. By understanding the factors that influence the effectiveness of AIS and learning from global best practices, organizations can make informed decisions that support growth, innovation, and long-term success in an increasingly complex and data-driven business environment.

Keywords: Accounting Information System (AIS), Organizational Performance, Comparative Analysis, Global Practices, Financial Reporting

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