RUNNING HEADER: Importance of Accounting Information System (AIS) to the Management

Decision Making

DON HONORIO VENTURA STATE UNIVERSITY

Importance of Accounting Information System (AIS) to the Management

Decision Making in San Fernando, Pampanga

Research Proposal
Submitted by:

Baking, Kyla L.
Deinla, Enna Q.
Espina, Rachie L.
Quijano, Sharmaine Paula B.
Yumul, Cristy Martin C.

Third Year Bachelor of Science in Accounting Information System Students

of
Don Honorio Ventura State University
IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

TITLEPAGE……………………………………………………………….1

TABLE OF CONTENTS…………………………………………………...2

CHAPTER I: INTRODUCTION…………………………………………...3
1.1 BACKGROUND OF THE STUDY
1.2 RELATED LITERATURE AND STUDIES
1.3 STATEMENT OF THE PROBLEM
1.4 HYPOTHESIS/ ASSUMPTIONS OF THE STUDY
1.5 SIGNIFICANCE OF THE STUDY
1.6 SCOPE OF THE STUDY
1.7 THEORETICAL FRAMEWORK/ CONCEPTUAL FRAMEWORK

CHAPTER II: METHODOLOGY OF THE STUDY…………………

2.1 RESEARCH DESIGN
2.2 RESPONDENTS/ PARTICIPANTS AND SAMPLING METHOD
2.3 INSTRUMENTATION AND DATA COLLECTION PROCEDURE
2.4. ETHICAL CONSIDERATIONS
2.5 DATA ANALYSIS PROCEDURE
2.6 STATISTICAL TREATMENT

CHAPTER III: ……………………………....

3.1
3.2
3.3

CHAPTER IV: ………………………………...

4.1
4.2
4.3

REFERENCES………………………………………………………

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

CHAPTER I: INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Accounting information systems are those that collect, store, and process

financial and accounting data. The system creates reports that are typically

utilized to make management decisions. Outsiders use these papers to assess

the firm's lending and investment potential. (Steven Brag 2018).

An Accounting Information System helps the different departments within

a company work together (Amy Fontinelle 2019). Making decisions is an

important aspect of a company's performance, and professionals are

responsible for processing them. They are responsible for supplying

information to various departments as well as the money flow of a corporation

and how to use and give decisions that will benefit the organization as a

whole.

Making a decision from a variety of options to accomplish the desired

result is known as decision making (Eisenfuhr, 2011). Management must

decide which option is best for the company. To choose the optimal solution,

management must weigh the pros and cons of many options. As a result, they

require some direction (Drury 2003).

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

1.2 RELATED LITERATURE AND STUDIES

Nowadays, a significant number of companies utilize information

technology to provide information and services to their clients. Systems serve

individuals in their day-to-day activities by granting access to a wide range of

information that interests them. Individuals can also access significant information

in systems (Del Rosario, Del Rosario, Nieva, Tan, & Tangkeko, 2016). The

progressing transformation in information technology has had a significant impact

on the accounting information system (AIS).

Accounting information systems stand at the intersection of two disciplines

to be specific accounting and information systems. Hence, the study of AIS is

often seen as the study of computerized accounting system (Weygandt, Kieso, &

Kimmel, 2012). They are conceptualized as a set of components that collect

accounting information, store it for future uses, and prepare it for end-users users.

Moreover, AIS is considered as the computer-based frameworks that processes

financial data. The systems support decision tasks within the setting of the

organization and control budgetary activities (Diavastis et al., 2016).

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

The essential objective of an AIS is to gather and record information

concerning events that have an economic effect on organizations. Moreover, it

involves the maintenance, processing, and communication of data to internal and

external partners. It is a pre-eminently user-oriented framework. It is additionally a

collection of information and processing methods that produce required data for its

users (Salehi, Rostami, & Mogadam, 2010). Subsequently, the utilization of AIS

empowers ABC company to record a wide range of financial transactions to help

in decision-making and planning preparation within the company.

AIS is important in decision-making since the quality of the information

given by financial reports will affect the decision-making of the company. Partners

of the company require high-quality information for the success of the company.

The four main qualitative features of high-quality accounting information are

comprehensibility, relevance, reliability, and compatibility (Spătărelu & Petec,

2015). AIS helps the partners in the decision-making process with internal

controls, enhances the quality of the financial reports, and facilitates the budgetary

transactions of the company (Mndzebele, 2013). Hence, AIS ought to create

reliable and relevant output for the company. Moreover, AIS adoption is

prescribed since it can improve the firm-level performance of a business (Tang,

2015). Increased competition within the market created the need for companies to

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DECISION MAKING

invest in several accounting information systems. This is heavily attributed to

globalization and technology.

However, users ought to not intensely depend on AIS. AIS can still be

insufficient and has various flaws that the company must be able to overcome.

(Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003). The nature of the

company would influence the usage of the computerized accounting information

system (Wang & Huynh, 2013). This shows that the implementation of AIS isn't

an end in itself but rather, possible important support to achieve commercial

targets.

Information and related systems are closely connected to the decision-

making process of a company. It is important to know what data managers need in

decision-making and how managers develop systems that allow them to get

relevant information. Increasing complexity in companies causes managers

increasingly depend on different internal and external sources of data (Dimovski,

Penger, & Škerlavaj, 2007, p. 64). Thus, company information systems,

particularly accounting information systems, are gaining importance. In any case,

we should not disregard the information systems dealing with the collection and

administration of data coming from a company’s environment.

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

Accounting systems shape the main part of an information system in a

company since it gives the only worthwhile data. This enables external users to

learn about the success of a company’s business, whereas internal information

gives a good data basis for administrative decision-making. The better the

knowledge of users of accounting information about their plan, their weaknesses

and limitations, and the appropriateness of decision-making, the better their

efficiency in administrative decision-making (Hočevar, Zaman, & Petrovič, 2008,

p. 37–38).

The objective of accounting information is to provide an understanding of a

financial position of a company so that it is useful to users of data in their

decision-making. For this reason, the data must be comprehensible, essential,

reliable, and comparable. It must be prepared in such a way that its users will be

able to read all the data they need when making decisions. It should also enable

them to create information-based decisions on the future (Odar et al., 2011, p. 45).

The literature often reveals that accounting information from financial

statements is intended for external users of accounting information. However, such

a claim is incorrect because the internal user informing process is as vital. For

internal users of accounting information, financial statements give fundamental

information on company performance (Bergant, 2013, p. 77). It should also be

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

known, however, that the substance of the accounting process isn't decision-

making but the provision of such data so that decision-making within the company

is facilitated and successful. Management must understand that it is responsible for

making decisions. At the same time, accounting must be viewed as a professional

service that assists in the management function (Hoevar, 2007, p. 230).

Information is a kind of fuel that drives a company, whereas the main

reason for a manager is to transform data into action through decision-making

processes. When management changes the data into action, the success of the

campaign depends on the completeness, relevance, and reliability of the data;

further, the success of a company is frequently dependent on the availability of

data to decision-makers in a company (Dimovski, Penger, and Škerlavaj, 2007, p.

66-67).

Walker, Fleischman, and Johnson (2012, p. 2) claim that management

accountants in a company ought to play the role of a partner in a company, as they

give value-added services through work within the company and hence should also

effectively take an interest within the company’s decision-making. Of course, this

implies that a company’s management accounting must give a quality base for

decision-making, for which there must be a certain quality control framework.

Panchenko (2018) revealed that management accounting is a necessary portion of

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DECISION MAKING

management since it contributes to the enterprise's development and the approval

of its competitive market position.

The creation of accounting information for business decision-making

within an enterprise requires in-depth analytical processing of information and

includes huge costs, which makes it more difficult for business visionaries to

choose the creation of essential records. The quality of decisions stands for the

capability of managers to make decisions, which comply with the strategic

business objectives. In this regard, the fundamental factor deciding the quality of

the decisions is the mindshare paid to the strategic efficiency indices while

assessing the accounting information (Kuznetsova, 2017). It happens that, in

companies, accounting is frequently organized only to the fullest extent and is

limited to the treatment of past information to the extent that it allows companies

to report to external users of accounting information (Mayr, 2006a, p. 9).

Each business decision ought to be based on quality decision-making. If a

decision-maker in a company has important data, it must be a prerequisite for

making great business decisions (Mayr, 2006b, p. 37). Relevant data for decision-

making purposes in an undertaking can only be given by a company with

legitimately organized accounting, which depends on a company’s data needs.

Information and data of financial and cost-accounting are thus not satisfactory

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

since they bargain with past events, are based on actual business events, and are

outlined by the prescribed accounting system. To make managerial information or

data for business decision-making within a company, data on financial and cost

accounting may not be adequate; hence, other nonfinancial data is required (Mayr,

2006b, p. 39–40).

According to Geoffrey Tickell (2010), Information systems are thought to

have a growing impact on businesses, taking up design fields and better

estimation. According to Ovidian (2013), proper financial information should be

available to provide accurate and appropriate decision-making that might lead to

the maximization of an organization's profitability and optimal utilization of scarce

resources Accounting information systems also provide a check for validity

through the auditing and accountability processes (Gray et. Al 1996). Accounting

information that is accurate and efficient is critical in management and decision-

making.

Our observation of Geoffrey Tickell's (2010) study is related to our study,

which is titled "Importance of Accounting Information System (AIS) to the

Management Decision Making in San Fernando, Pampanga: MANAGERS

ASSESSMENT". Because our research findings may be useful to the Accounting

and Finance Department, Managers, and Future Researchers. It will also support

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

the Accounting and Finance Department, which is in charge of maximizing day-to-

day operational processes and trying to identify the types of projects that could

lead to future growth opportunities. The knowledge they would also acquire from

this study may assist them in making an informed decision. Managers may benefit

from our research as well because they are in charge of developing budgets,

understanding public perception, tracking efficiency, analyzing product

performance, and developing short- and long-term strategies. In a summary, they

address the impact of decision-making.

According to the study entitled, " The Impact of Accounting Information

Systems in Planning, Controlling and Decision-making Processes in Jodhpur

Hotels" there is no relationship in accounting information system and

planning,controlling, and decision-making process in four and five star hotel in

Jodhpur but still recommends to increamdt and develop the accounting

information system towards the efficient application of accounting informt system

methods.

It is related to the study because it answer the impact of accounting

information system to decision making which the researcher aim to answer

through the response of the participants. Its also related to the study because it

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

reveals the importance of accounting information study in the management of the

business.

The study of Samuel (2019), a management that makes poor decisions

almost often fails to meet their goals and objectives. Many managers believe that

they can operate successfully operated without using of information provided by

accountants, which leads to economic failure. Aside from that, Samuel(2019) said

that managers cannot make effective decisions or management decisions if the

information offered by their accountants is not followed appropriately.

The current study has similarity to Samuel (2016. The researchers wants to

find out the importance of accounting information system in decision-making and

how accounting information system leads to better decisions by managers in

management.

Famous American economists Ch. M. Datar, M. Horngren, and M. Datar

"Accounting systems are based on economic events and operations that occurred

in an enterprise, and they process all data contained in these operations to

transform it into information useful to managers and other users, such as sales

representatives or production department managers,". (Horngren T.Ch., Datar

M.S., Foster G. , 2006,p.2)

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

The study "The processing of any economic transaction involves

collecting, categorizing, summarizing and analyzing the data." by (Horngren

T.Ch., Datar M.S., Foster G. , 2006,p.2) is relevant to our independent and

dependent variables. Accounting Information Systems can process data in

containing operations based on economic events that have occurred in the firm.

These aid managers in making decisions while displaying a business's economic

productivity.

1.2 STATEMENT OF THE PROBLEM

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

This study aims to determine the importance of accounting

information system in decision-making and how accounting information

system leads to better decisions by managers in management.

It specifically seeks to answer the following:

1. What is the profile of the respondents in terms of:

1.1 Years of experience in using accounting information system?

1.2 Age

2. How may the importance of Accounting Information System

(AIS) be described in terms of:

2.1 People

2.2 Softwares

2.3 Data

2.4 Instructions and Procedures

2.5 Information Technology Infrastructure

2.6 Internal Controls

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DECISION MAKING

3. How may the management decision-making using accounting

information system be described by the managers in terms of:

3.1 Replicable

3.2 Organized

3.3 Accountable

3.4 Pragmatic

4. Does the effectiveness of accounting information system exert a

significant effect on management decision making?

1.4 HYPOTHESIS OF THE STUDY

HO1: There is no significant effect between the effectiveness of

Accounting Information System and the Management Decision-Making.

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1.5 SIGNIFICANCE OF THE STUDY

The findings that have been gathered in this study can be useful in

making a good decision. The information acquired from this study could

benefit the Accounting and Finance Department, Managers, and Future

Researchers.

Accounting and Finance Department

This will also benefit the Accounting and Finance Department, which

is responsible for optimizing day-to-day operations and identifying the types

of projects that could create future growth prospects. The information they

will obtain from this research study might be helpful for them in making a

good decision.

Managers

Managers may also benefit from this study because they are the one

who creates budgets, understand public perception, track efficiency, analyze

product performance, and develop short- and long-term strategies. In short,

they cover the overall impact of decision-making.

Future Researchers

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

This research study will serve as a reference for their thesis. Having a

reference as their guide will be easier for them to conduct their study.

1.6 SCOPE OF THE STUDY

The conduct of the study is only in San Fernando, Pampanga during

the school year 2022-2023. The respondents of the study include 60 selected

managers who are employed in accounting information system regardless of

age, years of using accounting information system, the importance of

accounting information system, and factors affecting decision making.

1.7 CONCEPTUAL FRAMEWORK

INDEPENDENT VARIABLES DEPENDENT VARIABLES

ACCOUNTING DECISION MAKING
INFORMATION
SYSTEM

 Professionals  Replicable
 Softwares  Systematic
 Data  Accountable
 Instructions and  Pragmatic
Procedures
 Information
Technology
Infrastructure
 Internal Controls

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

The conceptual framework consists of two frames. The first

frame shows the Accounting Information System is the independent variable.

The second frame shows that Decision Making is the dependent variable. This

study will seek the importance of accounting information system to

management decision-making.

Definition of terms

The terms and definitions are described to provide a general understanding for

better comprehension. As a result, the following terms are conceptually and

operationally defined:

Accounting Information System - This is the underlying factor that provides

data on a firm's success or failure.

Internal Controls – These are all the security measures it includes to keep

you safe. It is also referred to as a password or biometric identification.

Internal controls must be in place in an accounting information system that

protects against illegal access, which may include some company employees.

Pragmatic – It was identified as dealing with issues in a reasonable and

realistic manner. based on pragmatic instead of theoretical considerations The

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

decision-making process must be reasonable as these are responsive and

should practice making good decisions for the firm.

Replicable – In the research study, this value is mentioned as a dependent

variable. This is one of the characteristics that a decision-making method must

have in order to lead a successful company. Its goal, as stated in its definition,

is to produce consistent results.

Softwares – This software was listed as an exception, just like in internal

controls. Since these are also elements of accounting information, they were

used as an independent variable in the study. They were described as computer

software used to store, collect, process, and analyze financial data for the

company.

Systematic – This is also a value of the dependent variable in the research

study. It is shown to be completed or acting in accordance with a

predetermined plan or system.

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CHAPTER II: METHODOLOGY OF THE STUDY

In this chapter, research design, respondents/ participants and sampling

method, instrumentation and data collection procedure, ethical considerations, data

analysis procedure, and statistical treatment were presented and discussed.

2.1 RESEARCH DESIGN

Quantitative research was used in this study. Quantitative research is a

technique for measuring, analyzing, and reporting on variables using a numerical

system. Understanding, analyzing, describing, and predicting a product or service

is the primary objective. This study uses a descriptive research method. There

are several types of descriptive research, but researchers use the Descriptive

Survey Research Design, which generates data through a questionnaire (survey

questionnaire).

2.2 RESPONDENTS AND SAMPLING METHOD

The researchers use convenience sampling. According to (research-

methodology.net), Convenience sampling (also known as availability sampling) is

a specific type of non-probability sampling method that relies on data collection

from population members who are conveniently available to participate in the

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

study. The sample from the population will be sixty (60) employed accounting

information professionals in San Fernando, Pampanga.

2.3 INSTRUMENTATION AND DATA COLLECTION PROCEDURE

Data collected from the literature study will be used to develop and design

a questionnaire to collect information from the 60 respondents employed in the

accounting information system in San Fernando, Pampanga. As this research is to

find out the importance of an accounting information system to the management

decision making in San Fernando, Pampanga. The main instrument of data

collection is a questionnaire.

It contains three parts: Demographic Profile, Importance of

Elements of Accounting Information System, and Factors affecting

Decision-Making. These questions were determined by rating each scale

from 1-to 5, one is the lowest and 5 is the highest. The set of questions will

determine the importance of the accounting information system to

management decision-making.

2.4. ETHICAL CONSIDERATIONS

To ensure ethical consideration, the researchers assured the

respondents that the information given was all treated with much

confidentiality. From the start of this study, the researcher made sure that all

necessary permission was sought from the concerned individuals.

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Furthermore, the researcher assured the respondents that all data

coming from them will be used for the sole purpose of this study.

2.5 DATA ANALYSIS PROCEDURE

Data analysis will be carried out online. Respondents who plan to

participate online were given a link to the survey questionnaire via Google

form. In the process of creating this study, the following procedural processes

will be performed:

1.) The researchers prepared adopted questions which will be readily

conveyed online through Google form;

2.) Before the conduct of the survey, the researchers thoroughly explained the

purpose of this study to the respondents;

3.) During the survey, the interviewers will be collecting all relevant data

through note-taking; and

4.) The researcher interprets the data that will be gathered.

5.) The data that we have gathered will be interpreted by identifying the

percentage of the respondents who are the managers of the City of San

Fernando Pampanga.

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2.6 STATISTICAL TREATMENT

Analysis
1. What is the profile of the respondents in terms of:
1.1 Years of experience in using accounting information system?
1.2 Age
2. How may the importance of Accounting Information System (AIS) be
described in terms of:
2.1 People
2.2 Softwares
2.3 Data
2.4 Instructions and Procedures
2.5 Information Technology Infrastructure
2.6 Internal Controls
3. How may the management decision-making using accounting information
system be described by the managers in terms of:
3.1 Replicable
3.2 Organized
3.3 Accountable
3.4 Pragmatic
4. Does the effectiveness of accounting information system exert a significant
effect on management decision making?

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Methods of Scoring:
The Likert Scale of each Statement of Agreement

Weighted Mean Range Scale Statements of Agreement Interpretation

1.00 – 1.49 1 Strongly Disagree Ineffective

1.50 – 2.49 2 Disagree Less Effective

2.50 – 3.49 3 Neither nor Neither Effective nor

Effective

3.50 – 4.49 4 Agree Effective

4.50 – 5.00 5 Strongly Agree Very Effective

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
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Part I. Demographic Profile

Name (Optional): _____________________

Years of experience in using Accounting Information System :

_1-2 years _ 5-6 years _9-10 years

_3-4 years _7-8 years _others

Age: __

II. Kindly put a check (✔) on your best answer.

1 – Strongly Disagree
2 – Disagree
3 – Neither nor
4 – Agree
5 – Strongly Agree

Part II

I. Accounting Information System (AIS) People

5 3 2 1
5 4 3 2 1
I am playing a big role in the company 4
I am helping different departments
within the company to work together
I am responsible for getting the
information outside the organization
when necessary
I am responsible for managing the data
in the company
I am responsible for taking good care of
the functions of the accounting
information system in the company

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

II. Accounting Information System (AIS) Software

5 4 3 2 1
5 4 3 2 1
I can easily finish my work with the
help of accounting software
I prefer using computer programs when
recording transactions and data than a
paper-based system
I can easily access the data with the help
of accounting software

I can easily manage to make decisions

with the help of high-qualisoftwar
I am using a software to lessen the
difficulty in recording transactions and
data

III. Accounting Information System (AIS) Data

5 4 3 2 1
5 4 3 2 1
I can make a decision with the
accounting data recorded in the database
I am given accurate information with
the help of the data recorded
I can easily identify the outcome of the
decision-making process with the help
of the collected data
I am using the recorded data of the
company in preparing accounting
statements and reports

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
DECISION MAKING

I ensure that the data are complete,

relevant, and correct to be useful

5 4 3 2 1
5 4 3 2 1
I always ensure to follow the
instructions and procedures to be
effective in the company
I always keep in mind the instruction
and procedures to make my job easy
I agree that following simple
insinstructionsows that you are
responsible
I always ensure to follow the
instructions to avoid mistakes

IV. Accounting Information System (AIS) Instructions and

Procedures

V. Accounting Information System (AIS) Information

Technology Infrastructure

5 4 3 2 1
5 4 3 2 1
I can easily finish my work with the help
of an internet connection
I prefer printing instead of writing
I enjoy using high storage capability
computer
I ensure to plan for the disposal of
broken and outdated hardware to destroy
sensitive data
I ensure that my computer has
accounting software

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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
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5 4 3 2 1
5 4 3 2 1
I always ensure to protect the sensitive
data of my firm
I agree that internal controls are very
much important in a firm
I have a virus tracker on my computer to
avoid viruses
I agree that internal controls must be
protected from natural disasters that can
cause data loss
I agree that a firm must have internal
controls to protect against unauthorized
computer access and hackers

VI. Accounting Information System (AIS) Internal

Factors

Part III.

I. Replicable

5 4 3 2 1
5 4 3 2 1
I am consistent in making reasonable
decisions
I can easily analyze a situation in order to
arrive at the best decision
I always make sure that every decision I
made is aligned with the objective of my
firm
I always make sure to critically examine
every detail before giving my final
decision
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IMPORTANCE OF ACCOUNTING INFORMATION SYSTEM (AIS) TO THE MANAGEMENT
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I also tend to think of the possible

consequences of my decision before
implementing any of them

II. Systematic

5 4 3 2 1
5 4 3 2 1
I evaluate every decision I make
I gather information for weighing my
options
I identify the purpose of my decisions
I consider the consequences to help to
determine the impact of my final
decision

III. Accountable

5 4 3 2 1
5 4 3 2 1
I am aware of my behaviors and
decisions and their possible effects on
my firm as well as the people around me
I have a strong sense of responsibility
and accountability for all the things I do
I can provide satisfactory reasons for my
actions and prove that I made it for the
purpose
I am willing to take full responsibility for
any possible negative outcome of my
decision
I carefully planned my actions and was
ready for all the possible effects of my
decisions

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V. Pragmatic
5 4 3 2 1
5 4 3 2 1
I adjust my view in making decisions
I follow guides in making decisions that
do not change in circumstances
I take into account the interests of
everyone affected by my decisions
I prefer more options in decision making
I prefer ethical choices in the decision-
making process

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References

Akkermans, H. A., Bogerd, P., Yücesan, E., & Van Wassenhove, L. N. (2003).
The impact of ERP on supply chain management: Exploratory findings from a
European delphi study. European Journal of Operational Research, 146(2),
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Bergant, Ž. (2013). Namen računovodskih izkazov = the purpose of financial

statements. V B. Mayr (ur.). Poslovodno računovodstvo, revija o poslovodnem
računovodstvu, 6(2), 73-79. Ljubljana: Visoka šola za računovodstvo.

De Gorostiza, J. A., Nordin, N. A. B., Pang, X. Y., Sabili, M. A., Ng, G., &
Mariano, S. M. (2018). Development of an accounting information system
with data migration for Company ABC. International Journal of Computing
Sciences Research, 1(3), 50-64.

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