In prior time

In prior time, business organisations were just progressing in profits making but in recent time its objective have moved beyond profit making into gaining competitive advantages, sustainability, customer satisfaction, surviving turbulence environment and effective decision making in order to grow and stay in the market. With the stunning advances in technology, firms are implementing the use of Information System (IS) in their day-to-day business activities.
Information system is a set of components that work together to provide information that helps in the operation and management of an organization. IS helps to collect, store and process raw data and delivering information. IS are implemented in an organization to help improve the efficiency and effectiveness of an organization. There are many types of Information System and one of them in the Accounting Information System. AIS is formed from two words: “accounting” first and “information system” second. One can tend to say that AIS is the combination of the accounting and information system. That is technology; computers and other software are used in the preparation of financial statements as well as in making financial decisions. AIS helps to shape the information and present it in a way that the user can easily understand. In other definition of AIS, it is stated that AIS is an organized components that collect, classify, process, analyze financial information and provide these information to stakeholders of a company to make decisions.
According to Khan, (2017) an AIS is a combination of people, equipment, policies and procedures that work together to collect data and transform it into useful information. It is an official mechanism to collect, organize and communicate accounting information about the activities of a company. It is a system that provides data or information about the operation of an organization to people to support the activities of employees, owners, customers and other important people in an organization effectively to authorized people and with timely information. It is a system, with the combination of several facilities and personnel to provide information to support the administrative process of decision-making.
Moreover, AIS is defined as a computer-based system that processes financial information and supports decision tasks in the context of coordination and control of organizational activities (Nicolaou, A., 2000).
Furthermore, Grande, Estebanez and Colomina (2010) refers AIS as a system that combines the methodologies, controls and accounting techniques with ICT to track transactions, provides internal reporting data, external reporting data, financial statements and trend analysis capabilities to improve organization’s performance.
Therefore, it is now fundamental to use such a system in order not to stay behind in the business world. Competency and business competition are forcing business to embrace the utilization of AIS in order to remain competent, survive and increase the performance of companies and as well as to increase efficiency and effectiveness.
It is true that without human touch in AIS, it would be useless as it is a system where people need to input data. However, the information provided by AIS is accurate and consistent. Compared with the manual system, it is easier to use the AIS and when information is recorded in one place. AIS enable that piece of information to be updated automatically throughout the organisation and accessible to huge amount of users at a time.
According to Hossein Alikhani et al (2013) there are three main responsibilities of AIS, first is to receive and keep about activities and transaction in order to be assessed by the organisation and second is to convert data into information in order to help management in decision making processes. And, third is to establish proper controls for the preservation of the company’s assets and financial data in order to make sure that data is available when needed and they are reliable and accurate.
It is to be said that AIS is often associated with performance measurement that is in other word, the performance of a firm. Performance as defined by Neel, A.D., Adams,C, and Kennerley, M. (2002) defined performance as the process of quantifying the efficiency and effectiveness of past actions. On the other side Moullin, M (2002), defined performance measurement as “the process of evaluating how well organisations are managed and the value they deliver for customers and other stakeholders.”
Since the AIS is a very important factor in a business large or small one, it important to know how it impact on the performance of firms that is on performance measurement. That is to know how far AIS is having good or bad effect in the performance of a firm. Performance comprise in the ability to generate good output in terms of productivity, quality of work and time management. Most companies has implemented the use of AIS in the aim of achieving objectives and set goals or target of the organisation. Thus, the evaluation of the performance of accounting information system is important as to be able to know if it is being beneficial to the firm and employees while implementing it and if whether it is doing its requirement.

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