Conducted a research entitled The Impact of Financial Report in
Planning and Decision Making in Nigeria. He found that financial played a role
important in decision making for managers in an organization and other
stakeholders.( Maidock (2013).
In research study entitled Factors to Contributing to Poor Accounting
Information Systems, carried out a study on Mwanza city council. He found that
in Mwanza City Council there is a shortage of accountants and computers, this
leads to the results that accounting information does not go thorough in time
the required; therefore the organization needs to solve this problem. A failure
to solve this problem can be a huge burden too few accountants are available.
They should provide more training courses to the existing personnel in internal
management. It was strongly recommended that the management especially in
accounting system should attend short courses. Another recommendation was that
the organization should improve its working condition. For example, by
providing equitable working tools such as computer. ( Mollel Michael (2008).
carried out a study about the impact of accounting information on
management decision making. The study found that the management makes good
decision where there is clear accounting information within the organization.
This encourages the company to improve because clear accounting information
brings good result in decision making. ( Laws, (2010).
In findings in The Role Financial Statement in Decision Making
which was submitted to St. Augustine University of Tanzania, he found that
accounting information is not the only source of information available to
decision makers. ( Christopher (2015).
Accounting information systems are crucial to producing timely and
good accounting information and communication that information to decisions
makers. while there are different types of AIS they all have one common
feature to meet organizations needs of accounting information as efficiently as
possible. (Author, 2013).
existing literature found evidence on the relationship between
these systems and effectiveness regulatory, although it is important to
highlight that is needed of the in-depth study to check. Other factors which may affect on this relationship. the
information value which generates information system for shareholders and
stakeholders in investment decision making is invaluable. financial managers need to the financial data and accounting data
which IS provide of evaluate the company performance and put future plans. (Author,
although the previous research refers to the greater effort to use
an information system agree with financial and economic results best, the
researcher realizes that it is in the results which getting it other
complementary variables collected organizational performance and strategy for
the company over term long . In other words, the
existence of a specific strategy in favor of investment in the information
system and the preference for its use need administrative support in
well-trained human resources controls good, even if in the short- term
allocating resources to accounting information systems may reduce performance
and this factor in times of crisis may act as an entry barrier for making
investments in this type of technology. The result, it is necessary to analyze
the relationship between investments in AIS and some variables in the
productive organization of companies. (Author, 2013).