Accounting Information Systems and Business Performance: The Case of Commercial Bank of Ethiopia

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The purpose of the study was to identify the relationship between information system success and business performance as well the extent of moderating effect of Accounting Information System effectiveness on the above relationship of Commercial Bank of Ethiopia (CBE). The researcher used both primary and secondary data and used the explanatory research design. The researcher used a random sampling technique and an online questionnaire through the google platform to the CBE branch staff and customers and used Pearson correlation, multiple regression, and moderate regression to justify the objective of the study. The primary data are were collected through online based structured questionnaires and based on valid and complete sample responses of 108 employees and 108 customers of CBE selected based on stratified random sampling method. The finding of this study showed that IS success has a positive and significant impact on business performance and AIS effectiveness has a positive and moderate effect in affecting the relationship between IS success and business performance based on Service Profit Chain (SPC) model. Therefore, the researcher recommends companies should integrate information quality, service quality and system quality in designing IS framework design in a holistic approach and take into consideration the effectiveness of AIS as moderating factor to benefit the level of business performance expected from the IS model.



Service Profit Chain Model, Business performance