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Article Published In Vol.3 (Sept-Oct-2015)

Efficiency of Accounting Information System and Performance Measures – Literature Review

Pages : 976-984

Author : Dr. Daw Hla and Susan Peter Teru

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Accounting information system had been widely used by many organizations to automate and integrate their business operations .The main objective s of many businesses to adopt this system are to improve their business efficiency and increase competitiveness. The qualitative characteristic of any Accounting Information System can be maintained if there is a sound internal control system. Internal control is run to ensure the achievement of operational goals and performance. Therefore the purpose of this study is to examine the efficiency of Accounting Information System on performance measures using the secondary data in which it was found that accounting information system is of great importance to both businesses and organization in which it helps in facilitating management decision making, internal controls ,quality of the financial report ,and it facilitates the company’s transaction and it also plays an important role in economic system, and the study recommends that businesses, firms and organization should adopt the use of AIS because adequate accounting information is essential for every effective decision making process and adequate information is possible if accounting information systems are run efficiently also, efficient Accounting Information Systems ensures that all levels of management get sufficient, adequate, relevant and true information for planning and controlling activities of the business organization.

Keywords: Accounting information system, businesses, internal control, efficiency, effectiveness organization, performance, organization, management, and secondary data.




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