Home⇛College of Business Administration and Management Research Journal⇛vol. 10 no. 1 (2025)

Impact of Accounting Information System in Decision Making of Mid-Sized Enterprises

Christian Robert R. Bunyi | Camille Joyce R. Ramirez | Chiara Mae M. Suarez | Ivann Nicole D. Toong | Jiexel L. Manongsong

Discipline: business studies

 

Abstract:

Accounting Information Systems (AIS) are not one-size-fits-all solutions. They must adapt to the specific needs of the businesses they serve. AIS integrates computer and information technology resources to manage an organization's financial activities and transactions. This study aimed to determine the impact of accounting information systems on the decision-making of mediumsized enterprises. Utilizing a descriptive analysis approach, the study gathered numerical data through a survey questionnaire distributed to 223 business owners and managers in Batangas City. The self-developed questionnaire was validated by experts and tested for reliability. The survey was made available online via Google Forms, while additional questionnaires were distributed through email, personal messages, and direct distribution to medium-sized enterprises. Data collected were analyzed using descriptive statistics including frequency distribution, percentage distribution, weighted mean, and rank. All analyses were performed using SPSS version 28. The results revealed that a majority of the participating businesses were service-oriented, operating for over ten years, and already utilizing computerized accounting systems. The study found a consistent positive impact of AIS on the decisionmaking processes of business managers and owners. However, the nature of the business was found to have a significant influence on financial performance. Based on the findings, a proposed action plan was developed to further enhance the impact of AIS on decision making within medium-sized enterprises.



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