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Accounting Information System And Quality Of Financial Performance Of An Organisation: A Case Study Of Equity Bank

This study aimed at investigating the relationship between accounting information systems and organization
performance of organizations in of Uganda. The results revealed that high system quality, information quality,
and system security were all significant positive predictors of improved financial reporting accuracy and
operational efficiency. Specifically, system quality and information quality showed the strongest relationships,
with coefficients of 0.362 and 0.408, respectively, in the financial reporting model, and 0.405 and 0.331 in the
operational efficiency model. Furthermore, challenges in AIS implementation, such as technical issues and user
resistance, had a significant negative impact on financial performance, with a coefficient of -0.457. The R-squared
values of the models indicated that the systems accounted for a substantial proportion of the variance in both
financial reporting accuracy (69%) and operational efficiency (65%). The study concluded that organizations that
invest in high-quality AIS and address implementation challenges are more likely to experience enhanced
financial management, operational effectiveness, and overall performance. It was also found that the negative
impact of implementation challenges could undermine the system’s benefits if not effectively managed. The study
recommended that organizations prioritize continuous system improvements, strengthen data governance to
ensure high-quality information, invest in robust security measures, and adopt comprehensive change
management strategies to overcome implementation challenges. Regular monitoring and interdepartmental
collaboration were also emphasized as essential to the long-term success of AIS in improving organizational
performance.
Keywords: Accounting Information Systems, Financial Reporting Accuracy, Operational Efficiency,
System Quality, Information Quality, System Security, Implem

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