The emerging global economic scenario
characterized by advancement in information technology, rapid changes in
production processes, increased sophistry of the consumer, fierce market
competition and unethical skimming activities of producers in the drive to
survive the unpredictable and complex business dynamics, has brought to the
fore the crucial role of accounting information in economic and business
discourse especially in relation to administrative effectiveness (Curtis,
1995).Accounting
Information Systems (AIS) are a tool which, when incorporated into the field of
Information and Technology systems (IT), were designed to help in the
management and control of topics related to firms’ economic-financial area. But
the stunning advance in technology has opened up the possibility of generating
and using accounting information from a strategic viewpoint.
Based on the fact that the financial
accounting is one of the social sciences which aim to serve various needs of
the private and public business facilities, it is affected by the changes of
the general economic, social, legal and political and political conditions
prevailing in each country or certain environment at each period. The
accounting information system is resulted by certain requirements which change
due to various environmental factors within the economic, social, legal and
political environments in which the accountancy works.It
is on these premises that the study wishes to examine the effect of quality of
accounting information on the organization performance.
Keywords: AIS, financial statement, performance, accountant, profitability, accounting software
