Chapter 4

RESULTS AND DISCUSSIONS

This chapter presents the gathered data in tabular form analyzed and interpreted so as to

provide clear understanding on the problems as stated in Chapter 1.

1. Profile of the Respondents

Age

Table 2 shows the frequency and percentage distribution of the respondents according to

their age. The majority of the respondents belong to the age group of 31-40 years old with 11 or

44%, while the least belong to the age group of 51 years old and above with 1 or 4% from the

total respondents respectively.

Table 2
Frequency and Percentage Distribution of the Respondents
According to their Age
Age Frequency (f) Percentage (%)
21-30 7 28.00
31-40 11 44.00
41-50 6 24.00
51 years above 1 4.00
Total 25 100.00

The results show that majority of the respondents belong to the age group of 31-40 years

old, which indicates that this age bracket represents the majority of the workforce. The

Philippine Statistics Authority reported that the largest number of employed persons were in age

group 25 to 34 and 35 to 44 years old and accounted for 27.6% and 24.1% of the total employed

respectively (PSA, 2020).

Sex
 Table 3 shows the frequency and percentage distribution of the respondents according to

their sex. The majority of the respondents were females with 16 or 64% than males with 9 or

36% respectively from the total respondents.

Table 3
Frequency and Percentage Distribution of the Respondents
According to their Sex
Sex Frequency (f) Percentage (%)
Male 9 36.00
Female 16 64.00
Total 25 100.00

The results showed that majority of the respondents were females, which indicates that

more female were into workforce than male. This is contrary on the PSA (2020) report wherein

27% (age 25-34 years old) and 24.1 (age 35-44 years old) labor force which is 62% of the

estimated 39.84M employed persons were males. Correspondingly contradicts with the (PCW,

2021) report of the Philippine Commission on Women that the labor force participation rate of

women is about 48% while men is approximately 77% — which is 29% lower than that of men.

Civil Status

Table 4 shows the frequency and percentage distribution of the respondents according to

their civil status. The majority of the respondents were married with 18 or 72%, while the least

were widow with 1 or 4% respectively from the total respondents.

Table 4
Frequency and Percentage Distribution of the Respondents
According to the Civil Status
Civil Status Frequency (f) Percentage (%)
Single 6 24.00
Married 18 72.00
Widow 1 4.00
Total 25 100.00
 The results revealed that majority of the respondents were married, which indicates that

married individuals are majority in the labor workforce for the welfare and living of the family.

It was stated that married woman subsequently relocating with her work to the location of her

spouse remains an exception (Irde & Ravi, 2012).

Religion

Table 5 shows the frequency and percentage distribution of the respondents according to

their religion. The majority of the respondents were Roman Catholic believers with 19 or 76%,

while the least were believers of other religions with 1 or 4%, respectively from the total

respondents.

Table 5
Frequency and Percentage Distribution of the Respondents
According to their Religion
Religion Frequency (f) Percentage (%)
Roman Catholic 19 76.00
Iglesia Ni Cristo 2 8.00
Born Again Christian 3 12.00
Others 1 4.00
Total 25 100.00

The results show that the respondents were believers of Roman Catholic religion which is

the largest of the three major branches of Christianity. According to Pelikan, et al., all Roman

Catholics are Christian, but not all Christians are Roman Catholic, of the estimated 2.3 billion

Christians in the world, about 1.3 billion of them are Roman Catholics.

Department

Table 6 shows the frequency and percentage distribution of the respondents according to

their department. The majority of the respondents were designated in finance department with 10
or 40%, while the least were in audit department with 3 or 12%, respectively from the total

respondents.

Table 6
Frequency and Percentage Distribution of the Respondents
According to their Department
Department Frequency (f) Percentage (%)
Accounting 5 20.00
Finance 10 40.00
Audit 3 12.00
Others 7 28.00
Total 25 100.00

The results show that majority of the respondents were designated in finance department,

which indicates that they were into management of money that includes activities such as

investing, borrowing, lending, budgeting, saving, forecasting, and so forth. This department uses

accounting information system in day-to-day operation where significant information in systems

is accessible (De Gorostiza, Nordin, Pang, Sabili, & Mariano, 2017). Furthermore, Sori (2015),

the information value generated by AIS to shareholders and stakeholders in making investment

decisions.

Position

Table 7 shows the frequency and percentage distribution of the respondents according to

their position. The majority of the respondents have other positions not included in the choices

with 16 or 64%, while the least have positions of manager with 2 or 8%, respectively from the

total respondents.

Table 7
Frequency and Percentage Distribution of the Respondents
According to their Position
Position Frequency (f) Percentage (%)
Manager 2 8.00
Bookkeeper 4 16.00
 Cashier 3 12.00
Others 16 64.00
Total 25 100.00

The results revealed that majority of the respondents have a position as others not

included in the list and not being specified by the respondents, this could be associated to clerical

work and support staff. The use of accounting information system

Professional Education

Table 8 shows the frequency and percentage distribution of the respondents according to

their professional education. The majority of the respondents attained master’s professional

education with 13 or 52%, while the least attained PhD’s and bachelor’s degrees with 6 or 24%

respectively from the total respondents.

Table 8
Frequency and Percentage Distribution of the Respondents
According to their Professional Education
Professional Education Frequency (f) Percentage (%)
PhD (DOCTORATE) 6 24.00
Masters 13 52.00
Bachelors 6 24.00
Total 25 100.00

It shows that majority of the respondents have master’s degree professional education,

which indicates that they are more knowledgeable in their field of expertise. Also, it is an

academic qualification granted at the postgraduate level to individuals who have successfully

undergone study demonstrating a high level of expertise in a specific field of study or area of

professional practice. This is aligned in today’s digital era, wherein Sori (2015) noted that more

and more digital and on-line information is utilized in the accounting information systems.

Length of Service
 Table 9 shows the frequency and percentage distribution of the respondents according to

their length of service. The majority of the respondents were in service for 5-9 years with 11 or

44%, while the least were in service for less than 4 years with 6 or 24% respectively from the

total respondents.

Table 9
Frequency and Percentage Distribution of the Respondents
According to their Length of Service
Length of Service Frequency (f) Percentage (%)
Less Than 4 Years 6 24.00
5 - 9 Years 11 44.00
More Than 10 Years 8 32.00
Total 25 100.00

The results revealed that majority of the respondents were in service for 5-9 years which

compliment with the previously reported ages working for several years in an organization

develops mastery on the part of the employee. Dokko, Wilk, and Rothbar (2009) stated that task-

relevant knowledge and skill mediates the connection between prior related work experience and

job performance.

2. Respondents towards Usefulness of Accounting Information System for Effective

Organizational Performance

Table 10 shows the responses of the respondents towards the usefulness of accounting

information system for effective organizational performance. The respondents agree strongly

agree the usefulness of accounting information system with an overall weighted mean of 3.70.

They likewise strongly agree that the data processing in accounting information system improves

the financial reports of the organization’s transactions with the highest weighted mean of 3.80.

And similarly strongly agree that the data recorded in accounting information system contributes

to the transparency of the financial reporting process, as well as, that the recorded information in
accounting information system is sufficient details to fairly reflect company’s asset with the

lowest weighted means of 3.64 respectively.

Table 10
Respondents towards Usefulness of Accounting Information System for Effective
Organizational Performance
Weighted Descriptive Rank
Statements
Mean Interpretation
1. The data recorded in accounting information 3.64 Strongly Agree 4.5
system contributes to the transparency of the
financial reporting process.
2. The recorded information in accounting 3.64 Strongly Agree 4.5
information system is sufficient details to fairly
reflect company’s asset.
3. Data collecting in accounting information 3.72 Strongly Agree 2
system could help you save money and time.
4. Data processing in accounting information 3.68 Strongly Agree 3
system helps managers to form predictions about
the outcomes of past, present, and future.
5. Data processing in accounting information 3.80 Strongly Agree 1
system improves the financial reports of the
organization’s transactions.
Overall Weighted Mean 3.70 Strongly Agree

The findings show that the respondents strongly agree on the usefulness of the accounting

information system for an effective organizational performance, which conforms the study of

Grande, Estebanez, and Colomina (2010) that accounting information system is very beneficial

for an organization as it provides a high level of competitiveness, improved management of

business transactions, and a better acceptance of changing business environmental conditions;

thus, it is necessary to change the traditional business functions or processes to encounter the

changing nature of operations. Furthermore, Sori (2015) stated that an optimal use of AIS in an

organization are better adaptation to a changing environment, better management of arm's length

transactions, and a high degree of competitiveness.

3. Respondents’ Perception towards the Impact of Accounting Information System on the
Elements of Organizational Performance

Financial Performance

Table 11 shows the perception of the respondents towards the impact of accounting

information system on the organizational financial performance. The respondents strongly agree

on the impact of accounting information system on the organizational financial performance with

an overall weighted mean of 3.70. Similarly, they strongly agree that the stakeholder satisfaction

is an important measure for the organizational success with the highest weighted mean of 3.76.

Likewise, they strongly agree that the return on assets (ROA) is an indicator of how profitable a

company is relative to its total assets, are critical for tracking overall organizational performance

and advancement; return on equity is an important metric for providing useful information about

the performance of debt in the capital structure, which general managers should strive for in

order to improve financial performance; an increasing operating margin over a period of time

indicates a company whose profitability is improving; and that the financial performance

measures should provide a perspective of what is happening in the business organization in terms

of financial performance, allowing effective business decisions to be made, with the lowest

weighted means of 3.68 respectively.

Table 11
Respondents’ Perception towards the Impact of Accounting Information System on
Organizational Financial Performance
Weighted Descriptive Rank
Statements
Mean Interpretation
1. Stakeholder satisfaction is an important 3.76 Strongly Agree 1
measure for the organizational success.
2. Return on assets (ROA) is an indicator of 3.68 Strongly Agree 3.5
how profitable a company is relative to its
total assets, are critical for tracking overall
organizational performance and
advancement.
 3. Return on equity is an important metric 3.68 Strongly Agree 3.5
for providing useful information about the
performance of debt in the capital
structure, which general managers should
strive for in order to improve financial
performance.
4. An increasing operating margin over a 3.68 Strongly agree 3.5
period of time indicates a company whose
profitability is improving.
5. Financial performance measures should 3.68 Strongly agree 3.5
provide a perspective of what is
happening in the business organization in
terms of financial performance, allowing
effective business decisions to be made.
Overall Weighted Mean 3.70 Strongly Agree

The results show that the respondents strongly agree on the impact of accounting

information system on the organizational financial performance. According to Majeed (2011),

financial managers need the financial and accounting data provided by the accounting

information system to evaluate the firm’s past performance and to map future plans, measured in

terms of return on assets and return on equity. Furthermore, Sori (2015) noted that accounting

information system has a positive association to organizational strategy and performance; and

that the successful implementation of accounting information system could save shareholder’s

money and time with the information value generated by accounting information system to

shareholders and stakeholders in making investment. Nicolaou (2015) noted that the prime

objective of accounting information system is to generate financial and managerial information

for decision making optimization, which, in turn, results in the improvement of firm financial

performance.

Performance Management

Table 12 shows the perception of the respondents towards the impact of accounting

information system on the organizational performance management. The respondents strongly

agree on the impact of accounting information on the organizational performance management

with an overall weighted mean of 3.71. They further strongly agree that an organization should

recognize its employees, more than any other variable, as powerful contributors to the success of

the organization with the highest weighted mean of 3.88. They likewise strongly agree that an

effective measurement and reporting process can improve performance and lower costs with the

lowest weighted mean of 3.60.

Table 12
Respondents’ Perception towards the Impact of Accounting Information System on
Organizational Performance Management
Weighted Descriptive Rank
Statements
Mean Interpretation
1. Having successful practices in improving 3.68 Strongly Agree 3.5
performance can control and lower the
organization’s labor cost.
2. An effective measurement and reporting 3.60 Strongly Agree 5
process can improve performance and
lower costs.
3. Employee engagement is critical to any 3.68 Strongly Agree 3.5
organization that seeks to retain valued
employees.
4. An organization should recognize its 3.88 Strongly agree 1
employees, more than any other variable,
as powerful contributors to the success of
the organization.
5. The focus to the formation of developing 3.72 Strongly agree 2
a strategy can help managers to integrate
new data and learning in the decision-
making process.
Overall Weighted Mean 3.71 Strongly Agree

The results indicate that the respondents strongly agree on the impact of accounting

information system on organizational performance management that includes activities that

ensure that goals are consistently being met in an effective and efficient manner. Chenhall and

Morris (2012) noted that accounting systems affect the behavior and performance management

and have affects across departments, organizations, and even countries; thus performance
management has a key role to play in improving the overall value of an organization.

Furthermore, according to Arisman and Fuadah (2017), accounting information system and

organizational performance would be moderated by the performance management, using

accounting data, decision making, and internal control process.

4. Test of Significant Difference on the Impact of Accounting Information System on the

Elements of Organizational Performance when grouped according to the Profile
Variables

Financial Performance and Profile Variables

Table 13 shows the Analysis of Variance to test the significant differences on the impact

of accounting information system on the organizational financial performance when grouped

according to the profile variables.

The computed value of 0.958 for age, 0.180 for sex, 0.417 for civil status, 0.751 for

religion, 0.504 for department, 0.932 for position, 0.148 for professional education, and 0.783 for

length of service profile variables were greater than > the 0.05 Alpha Level of significance,

therefore, the null hypothesis was accepted, hence the impact of accounting information system

has no significant difference on the organizational financial performance when grouped

according to their profile variables.

Table 13
Test of Significant Difference on the Impact of Accounting Information System on the
Organizational Financial Performance according to Profile Variables
Sources of SS df MS F Sig. Decision
Variations
Between Groups 0.052 3 0.017 0.102
Accept Ho
Age Within Groups 3.558 21 0.169 0.958
Not Significant
Total 3.610 24
Between Groups 0.277 1 0.277 1.915
Accept Ho
Sex Within Groups 3.332 23 0.145 0.180
Not Significant
Total 3.610 24
 Between Groups 0.276 2 0.138 0.912
0.417 Accept Ho
Civil Status Within Groups 3.333 22 0.152 Not Significant
Total 3.610 24
Between Groups 0.198 3 0.066 0.406
0.751 Accept Ho
Religion Within Groups 3.412 21 0.162 Not Significant
Total 3.610 24
Between Groups 0.373 3 0.124 0.807
0.504 Accept Ho
Department Within Groups 3.237 21 0.154 Not Significant
Total 3.610 24
Between Groups 0.073 3 0.024 0.144
0.932 Accept Ho
Position Within Groups 3.537 21 0.168 Not Significant
Total 3.610 24
Between Groups 0.575 2 0.288 2.085
Professional 0.148 Accept Ho
Within Groups 3.034 22 0.138
Education Not Significant
Total 3.610 24
Between Groups 0.079 2 0.040 0.248
Length of 0.783 Accept Ho
Within Groups 3.530 22 0.160
Service Not Significant
Total 3.610 24

It shows no significant differences on the respondents’ perception on the impact of the

accounting information system in organizational financial performance which indicates that there

is no evidence that the impact of accounting information system varies according to the

respondents’ profile variables. Contrary to the work of Chenhall and Morris (2012), stated that

systematically vary the AIS design to support their chosen strategy, recognizing that AIS have

the potential to facilitate strategy management and enhance organizational performance.

Furthermore, the knowledge in accounting have a significantly effect on using accounting

information system, and that the quality of accounting information systems has an effect on the

quality of accounting information as well (Saedi, 2014).

Performance Management and Profile Variables

 Table 14 shows the Analysis of Variance to test the significant differences on the impact

of accounting information system on the organizational performance management when grouped

according to the profile variables.

The computed value of 0.018 for civil status was less than < the 0.05 Alpha Level of

significance, therefore, the null hypothesis was rejected, hence the perceived impact of

accounting information system has significant difference on the organizational performance

management when grouped according to their civil status profile variable.

On the other hand, the computed value of 0.378 for age, 0.610 for sex, 0.791 for religion,

0.293 for department, 0.445 for position, 0.865 for professional education, and 0.286 for length

of service profile variables were greater than > the 0.05 Alpha Level of significance, therefore,

the null hypothesis was accepted, hence the impact of accounting information system has no

significant difference on the organizational financial performance when grouped according to

their age, sex, religion, department, position, professional education, and length of service,

profile variables respectively.

Table 14
Test of Significant Difference on the Impact of Accounting Information System on the
Organizational Performance Management according to Profile Variables
Sources of SS df MS F Sig. Decision
Variations
Between Groups 0.312 3 0.104 1.082
Accept Ho
Age Within Groups 2.015 21 0.096 0.378
Not Significant
Total 2.326 24
Between Groups 0.027 1 0.027 0.267
Accept Ho
Sex Within Groups 2.300 23 0.100 0.610
Not Significant
Total 2.326 24
Between Groups 0.709 2 0.354 4.818
0.018 Reject Ho
Civil Status Within Groups 1.618 22 0.074 Significant
Total 2.326 24
Religion Between Groups 0.110 3 0.037 0.348 0.791 Accept Ho
Within Groups 2.216 21 0.106 Not Significant
 Total 2.326 24
Between Groups 0.370 3 0.123 1.326
0.293 Accept Ho
Department Within Groups 1.956 21 0.093 Not Significant
Total 2.326 24
Between Groups 0.272 3 0.091 0.928
0.445 Accept Ho
Position Within Groups 2.054 21 0.098 Not Significant
Total 2.326 24
Between Groups 0.031 2 0.015 0.146
Professional 0. 865 Accept Ho
Within Groups 2.296 22 0.104
Education Not Significant
Total 2.326 24
Between Groups 0.250 2 0.125 1.325
Length of 0.286 Accept Ho
Within Groups 2.076 22 0.094
Service Not Significant
Total 2.326 24

The significant differences on the respondents’ perception on the impact of accounting

information system on the organizational performance management indicates that there is

evidence that it varies according to the respondents’ civil status, wherein, continuing education

to enhance skills and knowledge of expertise is related to employee’s work performance in using

accounting information system. According to Capadosa (2013), the performance of individual

employees in an organization is as crucial as the performance of the organization as both

contribute to achieving the goals and strategic objectives of an organization. However,

knowledge in accounting system has a significant effect on the AISs in an organization to

enhance the work performance (Saedi, 2014).

5. Test of Relationship between the Respondents’ Perception on the Impact Accounting

Information System and the elements of Organizational Performance

Table 15 shows the test the relationship between the respondents’ perception on the

impact of accounting information system and organizational performance.

 The computed value of r=0.638, p=0.001 for financial performance and r=0.564, p=0.003

for performance management denotes a moderate relationship and statistically significant

between the perception of impact of accounting information system and organizational

performance, therefore, the null hypothesis was rejected, hence there is significant relationship

between the variables.

Table 15
Test of Relationship between the Respondents’ Perception on the Accounting Information
System and Organizational Performance
Financial Performance
Performance Management
Pearson Correlation 0.638 **
0.564**
Accounting
Sig. (2-tailed) 0.001 0.003
Information System
N 25 25
**Correlation is significant at the 0.05 level (2-tailed)

Based on the results, it shows that the respondents’ perception on the accounting

information system has a moderate significant relationship to organizational performance, which

conforms with the work of Alnajjar (2017) that accounting information system is a system that

impacted the performance of an organization, which uses the financial data of any organization,

but it also combines the accounting techniques and controls along with different methodologies

by using IT to track the external and internal reporting data, financial statements and trend

analysis. Moreover, the findings of Sori (2015) shows a relationship between these accounting

information system and financial performance, which discovered a positive association between

accounting information system design and organizational strategy and performance. Thus, the

successful implementation of AIS could save shareholder’s money and time, as the information

value generated by accounting information system to shareholders and stakeholders in making

investment decisions (Sori, 2015). Similarly, accounting information has two goals: increasing

accountability by giving information to external users to enable them to evaluate cash flow and
organizational performance; and increasing efficiency by providing management with useful

information to plan and control (Chia, 2015).

 Chapter 5

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

This chapter presents the summary of the investigations conducted, the conclusions

arrived at and the recommendations formulated based from the findings.

This study aimed to determine the Usefulness of Accounting Information System for

Effective Organizational Performance of Zameco 1 in Palauig, Zambales.

The respondents were composed of the total population of 25 Zameco 1 employees. The

survey questionnaire method was used in data gathering, composed of 3 parts: (1) the profile of

the respondents, (2) usefulness of accounting information system for effective organizational

performance, and (3) impact of accounting information system on organizational performance.

1. Profile of the Respondents

Age. The majority of the respondents belong to the age group of 31-40 years old with 11 or 44%,

while the least belong to the age group of 51 years old and above with 1 or 4% from the total

respondents respectively.

Sex. The majority of the respondents were females with 16 or 64% than males with 9 or 36%

respectively from the total respondents.

Civil Status. The majority of the respondents were married with 18 or 72%, while the least were

widow with 1 or 4% respectively from the total respondents.

Religion. The majority of the respondents were Roman Catholic believers with 19 or 76%, while

the least were believers of other religions with 1 or 4%, respectively from the total respondents.
Department. The majority of the respondents were designated in finance department with 10 or

40%, while the least were in audit department with 3 or 12%, respectively from the total

respondents.

Position. The majority of the respondents have other positions not included in the choices with

16 or 64%, while the least have positions of manager with 2 or 8%, respectively from the total

respondents.

Professional Education. The majority of the respondents attained master’s professional

education with 13 or 52%, while the least attained PhD’s and bachelor’s degrees with 6 or 24%

respectively from the total respondents.

Length of Service. The majority of the respondents were in service for 5-9 years with 11 or

44%, while the least were in service for less than 4 years with 6 or 24% respectively from the

total respondents.

2. Respondents towards Usefulness of Accounting Information System for Effective

Organizational Performance

The respondents agree strongly agree the usefulness of accounting information system with an

overall weighted mean of 3.70. They likewise strongly agree that the data processing in

accounting information system improves the financial reports of the organization’s transactions

with the highest weighted mean of 3.80. And similarly strongly agree that the data recorded in

accounting information system contributes to the transparency of the financial reporting process,

as well as, that the recorded information in accounting information system is sufficient details to

fairly reflect company’s asset with the lowest weighted means of 3.64 respectively.

3. Respondents’ Perception towards the Impact of Accounting Information System on the

Elements of Organizational Performance
Financial Performance. The respondents strongly agree on the impact of accounting

information system on the organizational financial performance with an overall weighted mean

of 3.70. Similarly, they strongly agree that the stakeholder satisfaction is an important measure

for the organizational success with the highest weighted mean of 3.76. Likewise, they strongly

agree that the return on assets (ROA) is an indicator of how profitable a company is relative to its

total assets, are critical for tracking overall organizational performance and advancement; return

on equity is an important metric for providing useful information about the performance of debt

in the capital structure, which general managers should strive for in order to improve financial

performance; an increasing operating margin over a period of time indicates a company whose

profitability is improving; and that the financial performance measures should provide a

perspective of what is happening in the business organization in terms of financial performance,

allowing effective business decisions to be made, with the lowest weighted means of 3.68

respectively.

Performance Management. The respondents strongly agree on the impact of accounting

information on the organizational performance management with an overall weighted mean of

3.71. They further strongly agree that an organization should recognize its employees, more than

any other variable, as powerful contributors to the success of the organization with the highest

weighted mean of 3.88. They likewise strongly agree that an effective measurement and

reporting process can improve performance and lower costs with the lowest weighted mean of

3.60.

4. Test of Significant Difference on the Impact of Accounting Information System on the

Elements of Organizational Performance when grouped according to the Profile
Variables
Financial Performance and Profile Variables. The computed value of 0.958 for age, 0.180 for

sex, 0.417 for civil status, 0.751 for religion, 0.504 for department, 0.932 for position, 0.148 for

professional education, and 0.783 for length of service profile variables were greater than > the

0.05 Alpha Level of significance, therefore, the null hypothesis was accepted, hence the impact

of accounting information system has no significant difference on the organizational financial

performance when grouped according to their profile variables.

Performance Management and Profile Variables. The computed value of 0.018 for civil status

was less than < the 0.05 Alpha Level of significance, therefore, the null hypothesis was rejected,

hence the perceived impact of accounting information system has significant difference on the

organizational performance management when grouped according to their civil status profile

variable. On the other hand, the computed value of 0.378 for age, 0.610 for sex, 0.791 for

religion, 0.293 for department, 0.445 for position, 0.865 for professional education, and 0.286 for

length of service profile variables were greater than > the 0.05 Alpha Level of significance,

therefore, the null hypothesis was accepted, hence the impact of accounting information system

has no significant difference on the organizational financial performance when grouped

according to their age, sex, religion, department, position, professional education, and length of

service, profile variables respectively.

5. Test of Relationship between the Respondents’ Perception on the Impact Accounting

Information System and the elements of Organizational Performance

The computed value of r=0.638, p=0.001 for financial performance and r=0.564, p=0.003 for

performance management denotes a moderate relationship and statistically significant between

the perception of impact of accounting information system and organizational performance,

therefore, the null hypothesis was rejected, hence there is significant relationship between the

variables.
Conclusions

The researchers concluded based on the summary of findings that:

1. Majority of the respondents belong to the age group from 31-40 years old, most were

females and married, believers of Roman Catholic, designated in finance department, has

other position not included in the identified choices, with master’s degree professional

education, and were in service for 5-9 years.

2. The respondents strongly agree on the usefulness of accounting information system for

effective organizational performance.

3. The respondents likewise strongly agree on the impact of accounting information system

on organizational financial performance and performance management respectively.

4. There is no significant difference on the impact of accounting information system on the

organizational financial performance when grouped according to the respondents’ profile

variables.

5. There is a significant difference on the impact of accounting information system on the

organizational performance management when grouped according to the respondents’

civil status.

6. There is a moderate significant relationship between the accounting information system

and organizational performance in terms of financial and management.

Recommendations

Based on the summary of findings and conclusions, the researchers have considered the

following recommendations:
1. The Zameco 1 may continually use the accounting information system in their operation

as it enhances that value of the shareholders and stakeholders, affecting in making

decision.

2. The Zameco 1 may continually recognize its employees and shareholders as powerful

contributors to the success of the organization and not to be taken for granted.

3. The use of technology and accounting information system maybe further enhance for a

long-term effective and efficient operation, serving the shareholders and stakeholders.

4. Furthermore, follow-up studies should be conducted to validate the current findings.