The Impact of Accounting Information System on Organizational Performance : A Case Study on Pharmaceutical Fund and Supply Agency
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Date
2017-02
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Addis Ababa University
Abstract
The main objective of this study was to explore the impact of Accounting Information Systems on
the organizational performance of the Pharmaceutical Fund Supply Agency in Ethiopia related to
inventory management, customer welfare, operating cost and financial statements. The researcher
used both primary and secondary data and used explanatory research method. The researcher used
random sampling technique and distributed questioners to the PFSA central and branch staffs and
used Pearson correlation and simple linear regression to check the relationship and effect between
the variables respectively. The finding of this study showed that accounting information systems has
a positive and significant impact on inventory management, financial statement, customer welfare ,
organizational performance and it has a negative relationship with operating cost. Therefore, the
researcher concluded that accounting information system has a significant and positive impact on
organizational performance. The researcher recommends companies to use accounting information
system for better organizational performance.
Key Words: Accounting information system, organizational performance, inventory management,
financial statements, customer welfare, operating cost
Description
Keywords
Accounting information system, Organizational performance, Inventory management, Financial statements, Customer welfare, Operating cost