EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON DECISION MAKING OF MANUFACTURING COMPANIES IN NIGERIA
Shamsuddeen Yusuf Bugaje, PhD, Abdulrahaman Shariff Aminu and Nanah Hauwa Abdulsalam
Volume 5 Issue 1
Abstract
This study examines the influence of Accounting Information Systems (AIS) on decision making in Nigerian manufacturing companies. The research aims to investigate the relationship between AIS and decision-making quality, timeliness, and effectiveness. A survey of 120 manufacturing companies in Nigeria was conducted, and data was analyzed using descriptive statistics and regression analysis. The study concludes that AIS has a positive impact on decision making in Nigerian manufacturing companies. The findings highlight the importance of investing in AIS to enhance decision-making capabilities, improve financial performance, and sustain competitiveness in the manufacturing sector, AIS significantly improve decision-making quality and timeliness, Real-time financial information and analytical capabilities enhance decision-making effectiveness, Companies with implemented AIS exhibit better financial performance and competitiveness, AIS reduce decision-making errors and increases managerial confidence. The study recommends that manufacturing companies should prioritize AIS implementation and maintenance, Management should recognize the strategic role of AIS in decision making, AIS training and user support should be provided to employees and Regular system updates and evaluations are necessary to ensure AIS effectiveness. Keywords: Accounting Information Systems, manufacturing companies, decision-making quality
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