REPUBLIC OF THE PHILIPPINES

Commission on Higher Education

DON HONORIO VENTURA STATE UNIVERSITY
COLLEGE OF BUSINESS STUDIES
Villa de Bacolor, Pampanga

March 23, 2023

Jelvin P. Velasco, MBA

College Instructor
This University

Dear Sir,

Greetings!

This to request for your technical assistance in validating the research survey
instrument to be utilized in the research entitled “The Effectiveness of Accounting
Information System to the Management Decision Making”. To the Management Decision
Making in San Fernando, Pampanga”. The researchers believe that you will be able to help
them to guide and improve their three-part instrument. Part I is to describe the demographic
profile of the respondents in terms of; years of experience and age. Part II is to describe the
effectiveness of the AIS to the respondents (employees) using the adopted instrument from
Joyce P. (2022). Part III is to determine how may the management decision making using the
AIS be describe by the respondents (employees) using the adopted instrument from two
studies a) Akanbi, T. A. (2017) for relevance; b) Akinrinola, O. (2019) for faithful
representation. Rest assured that all the information/data to be gathered will be handled with
utmost care and confidentiality.

Your positive response is highly appreciated. Thankyou.

Respectfully yours,

BAKING, KYLA L.
DEINLA, ENNA Q.
ESPINA, RACHIE L.
LUCERO, JONALYN M.
NAVARRO, JERRICA D.
OGMAR, MYCA M.
PAGALAN, RICHELLE S.
QUIJANO, SHARMAINE PAULA B.
YUMUL, CRISTY MARTIN C.
 VALIDATION

PART II
Accounting Information System (AIS) Professionals 4 3 2 1

1. I am playing a big role in the company.

2. I am helping different departments within the company to work

together.

3. I am responsible for getting the information outside the organization

when necessary.

4. I am responsible for managing the data in the company.

5. I am responsible for taking good care of the functions of the accounting

information system in the company.

Accounting Information System (AIS) Software 4 3 2 1

1. I can easily finish my work with the help of accounting software.

2. I prefer using computer programs when recording transactions and data

than a paper-based system.

3. I can easily access the data with the help of accounting software.

4. I can easily manage to make decisions with the help of high-quality

software.

5. I am using a software to lessen the difficulty in recording transactions

and data.

Accounting Information System (AIS) Data 4 3 2 1

1. I can make a decision with the accounting data recorded in the

database.

2. I am given accurate information with the help of the data recorded.

3. I can easily identify the outcome of the decision-making process with

the help of the collected data.

4. I am using the recorded data of the company in preparing accounting

statements and reports.

5. I ensure that the data are complete, relevant, and correct to be useful.
Accounting Information System (AIS) Instructions and Procedures 4 3 2 1

1. I always ensure to follow the instructions and procedures to be effective

in the company.

2. I always keep in mind the instruction and procedures to make my job

easy.

3. I agree that following simple instructions shows that you are

responsible.

4. I always ensure to follow the instructions to avoid mistakes.

Accounting Information System (AIS) Information Technology 4 3 2 1

Infrastructure

1. I can easily finish my work with the help of an internet connection.

2. I prefer printing instead of writing.

3. I enjoy using high storage capability computer.

4. I ensure to plan for the disposal of broken and outdated hardware to

destroy sensitive data.

5. I ensure that my computer has accounting software.

Accounting Information System (AIS) Internal Factors 4 3 2 1

1. I always ensure to protect the sensitive data of my firm.

2. I agree that internal controls are very much important in a firm.

3. I have a virus tracker on my computer to avoid viruses.

4. I agree that internal controls must be protected from natural disasters

that can cause data loss.

5. I agree that a firm must have internal controls to protect against

unauthorized computer access and hackers.
Part III.

Relevance 4 3 2 1

1. The quality of AIS is relevant to an organization performance.

2. AIS reports relevant financial information regarding the economic

activities of an organization or unit.

3. The application of decision making on matters that relate to an

organization is made easy by its AIS.

4. AIS is effective in decision making in organization.

Faithful Representation 4 3 2 1

1. Reports from accounting information provide managers with useful

information for taking the right decisions.

2. Accounting information system provides managers and management

with necessary and appropriate information facilitating decision making
process.

3. Accounting information system provides decision-makers with

fact about decisions in term of timeliness and cost of decisions.

4. Accounting information reports provide feedback to ensure

reconsideration
of the taken decision to improve their effectiveness.

5. Decisions are made by managers based on information provided

by the accounting information system in the bank without prejudice to
personal assessment.

Approved by:
Jelvin P. Velasco, MBA
 REPUBLIC OF THE PHILIPPINES
Commission on Higher Education
DON HONORIO VENTURA STATE UNIVERSITY
COLLEGE OF BUSINESS STUDIES
Villa de Bacolor, Pampanga

March 23, 2023

Jason Y. Carreon, CPA

College Instructor
This University

Dear Sir,

Greetings!

This to request for your technical assistance in validating the research survey
instrument to be utilized in the research entitled “The Effectiveness of Accounting
Information System to the Management Decision Making”. To the Management Decision
Making in San Fernando, Pampanga”. The researchers believe that you will be able to help
them to guide and improve their three-part instrument. Part I is to describe the demographic
profile of the respondents in terms of; years of experience and age. Part II is to describe the
effectiveness of the AIS to the respondents (employees) using the adopted instrument from
Joyce P. (2022). Part III is to determine how may the management decision making using the
AIS be describe by the respondents (employees) using the adopted instrument from two
studies a) Akanbi, T. A. (2017) for relevance; b) Akinrinola, O. (2019) for faithful
representation. Rest assured that all the information/data to be gathered will be handled with
utmost care and confidentiality.

Your positive response is highly appreciated. Thankyou.

Respectfully yours,

BAKING, KYLA L.
DEINLA, ENNA Q.
ESPINA, RACHIE L.
LUCERO, JONALYN M.
NAVARRO, JERRICA D.
OGMAR, MYCA M.
PAGALAN, RICHELLE S.
QUIJANO, SHARMAINE PAULA B.
YUMUL, CRISTY MARTIN C.

VALIDATION

PART II
Accounting Information System (AIS) Professionals 4 3 2 1

1. I am playing a big role in the company.

2. I am helping different departments within the company to work

together.

3. I am responsible for getting the information outside the organization

when necessary.

4. I am responsible for managing the data in the company.

5. I am responsible for taking good care of the functions of the accounting

information system in the company.

Accounting Information System (AIS) Software 4 3 2 1

1. I can easily finish my work with the help of accounting software.

2. I prefer using computer programs when recording transactions and data

than a paper-based system.

3. I can easily access the data with the help of accounting software.

4. I can easily manage to make decisions with the help of high-quality

software.

5. I am using a software to lessen the difficulty in recording transactions

and data.

Accounting Information System (AIS) Data 4 3 2 1

1. I can make a decision with the accounting data recorded in the

database.

2. I am given accurate information with the help of the data recorded.

3. I can easily identify the outcome of the decision-making process with

the help of the collected data.

4. I am using the recorded data of the company in preparing accounting

statements and reports.

5. I ensure that the data are complete, relevant, and correct to be useful.
Accounting Information System (AIS) Instructions and Procedures 4 3 2 1

1. I always ensure to follow the instructions and procedures to be effective

in the company.

2. I always keep in mind the instruction and procedures to make my job

easy.

3. I agree that following simple instructions shows that you are

responsible.

4. I always ensure to follow the instructions to avoid mistakes.

Accounting Information System (AIS) Information Technology 4 3 2 1

Infrastructure

1. I can easily finish my work with the help of an internet connection.

2. I prefer printing instead of writing.

3. I enjoy using high storage capability computer.

4. I ensure to plan for the disposal of broken and outdated hardware to

destroy sensitive data.

5. I ensure that my computer has accounting software.

Accounting Information System (AIS) Internal Factors 4 3 2 1

1. I always ensure to protect the sensitive data of my firm.

2. I agree that internal controls are very much important in a firm.

3. I have a virus tracker on my computer to avoid viruses.

4. I agree that internal controls must be protected from natural disasters

that can cause data loss.

5. I agree that a firm must have internal controls to protect against

unauthorized computer access and hackers.
Part III.

Relevance 4 3 2 1

1. The quality of AIS is relevant to an organization performance.

2. AIS reports relevant financial information regarding the economic

activities of an organization or unit.

3. The application of decision making on matters that relate to an

organization is made easy by its AIS.

4. AIS is effective in decision making in organization.

Faithful Representation 4 3 2 1

1. Reports from accounting information provide managers with useful

information for taking the right decisions.

2. Accounting information system provides managers and management

with necessary and appropriate information facilitating decision making
process.

3. Accounting information system provides decision-makers with

fact about decisions in term of timeliness and cost of decisions.

4. Accounting information reports provide feedback to ensure

reconsideration
of the taken decision to improve their effectiveness.

5. Decisions are made by managers based on information provided

by the accounting information system in the bank without prejudice to
personal assessment.

Approved by:
Jason Y. Carreon, CPA
 REPUBLIC OF THE PHILIPPINES
Commission on Higher Education
DON HONORIO VENTURA STATE UNIVERSITY
COLLEGE OF BUSINESS STUDIES
Villa de Bacolor, Pampanga

March 23, 2023

Mark Anthony Canlas, MBA

College Instructor
This University

Dear Sir,

Greetings!

This to request for your technical assistance in validating the research survey
instrument to be utilized in the research entitled “The Effectiveness of Accounting
Information System to the Management Decision Making”. To the Management Decision
Making in San Fernando, Pampanga”. The researchers believe that you will be able to help
them to guide and improve their three-part instrument. Part I is to describe the demographic
profile of the respondents in terms of; years of experience and age. Part II is to describe the
effectiveness of the AIS to the respondents (employees) using the adopted instrument from
Joyce P. (2022). Part III is to determine how may the management decision making using the
AIS be describe by the respondents (employees) using the adopted instrument from two
studies a) Akanbi, T. A. (2017) for relevance; b) Akinrinola, O. (2019) for faithful
representation. Rest assured that all the information/data to be gathered will be handled with
utmost care and confidentiality.

Your positive response is highly appreciated. Thankyou.

Respectfully yours,

BAKING, KYLA L.
DEINLA, ENNA Q.
ESPINA, RACHIE L.
LUCERO, JONALYN M.
NAVARRO, JERRICA D.
OGMAR, MYCA M.
PAGALAN, RICHELLE S.
QUIJANO, SHARMAINE PAULA B.
YUMUL, CRISTY MARTIN C.

VALIDATION

PART II
Accounting Information System (AIS) Professionals 4 3 2 1

1. I am playing a big role in the company.

2. I am helping different departments within the company to work

together.

3. I am responsible for getting the information outside the organization

when necessary.

4. I am responsible for managing the data in the company.

5. I am responsible for taking good care of the functions of the accounting

information system in the company.

Accounting Information System (AIS) Software 4 3 2 1

1. I can easily finish my work with the help of accounting software.

2. I prefer using computer programs when recording transactions and data

than a paper-based system.

3. I can easily access the data with the help of accounting software.

4. I can easily manage to make decisions with the help of high-quality

software.

5. I am using a software to lessen the difficulty in recording transactions

and data.

Accounting Information System (AIS) Data 4 3 2 1

1. I can make a decision with the accounting data recorded in the

database.

2. I am given accurate information with the help of the data recorded.

3. I can easily identify the outcome of the decision-making process with

the help of the collected data.

4. I am using the recorded data of the company in preparing accounting

statements and reports.
5. I ensure that the data are complete, relevant, and correct to be useful.

Accounting Information System (AIS) Instructions and Procedures 4 3 2 1

1. I always ensure to follow the instructions and procedures to be effective

in the company.

2. I always keep in mind the instruction and procedures to make my job

easy.

3. I agree that following simple instructions shows that you are

responsible.

4. I always ensure to follow the instructions to avoid mistakes.

Accounting Information System (AIS) Information Technology 4 3 2 1

Infrastructure

1. I can easily finish my work with the help of an internet connection.

2. I prefer printing instead of writing.

3. I enjoy using high storage capability computer.

4. I ensure to plan for the disposal of broken and outdated hardware to

destroy sensitive data.

5. I ensure that my computer has accounting software.

Accounting Information System (AIS) Internal Factors 4 3 2 1

1. I always ensure to protect the sensitive data of my firm.

2. I agree that internal controls are very much important in a firm.

3. I have a virus tracker on my computer to avoid viruses.

4. I agree that internal controls must be protected from natural disasters

that can cause data loss.

5. I agree that a firm must have internal controls to protect against

unauthorized computer access and hackers.
Part III.

Relevance 4 3 2 1

1. The quality of AIS is relevant to an organization performance.

2. AIS reports relevant financial information regarding the economic

activities of an organization or unit.

3. The application of decision making on matters that relate to an

organization is made easy by its AIS.

4. AIS is effective in decision making in organization.

Faithful Representation 4 3 2 1

1. Reports from accounting information provide managers with useful

information for taking the right decisions.

2. Accounting information system provides managers and management

with necessary and appropriate information facilitating decision making
process.

3. Accounting information system provides decision-makers with

fact about decisions in term of timeliness and cost of decisions.

4. Accounting information reports provide feedback to ensure

reconsideration
of the taken decision to improve their effectiveness.

5. Decisions are made by managers based on information provided

by the accounting information system in the bank without prejudice to
personal assessment.

Approved by:
Mark Anthony Canlas, MBA