| dc.description.abstract | This study was undertaken to investigate the effect of Accounting Information Systems on
financial performance of manufacturing organizations. It was conducted at Ntake Bread Bakery.
The study objectives were to analyze the accounting information systems used by Ntake bread
bakery, examine the indicators of effective financial performance exhibited at Ntake Bread
Bakery and establish the relationship between accounting information systems and financial
Performance of Ntake Bread Bakery. A detailed description of literature on the concepts;
Accounting Information System and financial performance was undertaken basing on the local
and global publications.
A descriptive research design was used and a total of 70 respondents consisting of
Administrators, Accounts and Finance staff, head of Departments and staff participated in the
study. These were selected using multi stage and random sampling and contacted through use of
questionnaires and oral interviews. Data analysis was done with use of descriptive statistics and
findings presented in tables, graphs and descriptions.
Findings revealed that Manual Accounting information and Computerized Accounting
Information systems were being used at the company, although computerized Accounting
information was not yet strong. Computers, computerized accounting systems and software were
the most ICT facilities used. Manual reports, payroll sheets, requisition and payment vouchers
were some of the manual accounting information system facilities used. Financial performance
was a priority but not yet effective at the company. Accountability, profitability, liquidity,
financial reporting, investment levels, computation of financial ratios were major indicators of
effective financial performance established. A strong positive relationship was established
between accounting information system and ability of the company to attain effective financial
performance. It was found that when well managed accounting information systems facilitate
accountants to do better work, proper book keeping, timely financial reports, promoted personal
interest and professionalism of accounting officials in their work, safeguarded financial resources
and against fraud while ensuring effective documentation, value for money, professionalism of
financial control, analysis and record keeping.
It was concluded that accounting information systems had a significant effect on financial
Performance of Ntake Bread bakery and could improve the financial status of the company when
properly utilized. Major recommendations included strengthening computerized accounting
information system, while upholding the benefits of manual accounting information system,
acquiring more ICT facilities to achieve the above, involving all stakeholders in using
computerized accounting facilities, strengthening the level of accountability, financial reporting
and profitability. Evaluating the effect of ICT on ethical conduct of Accounts Staff, influence of
management on effective financial performance were recommended for further study | en_US |
