ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM PRACTICE

(THE CASE IN COMMERCIAL BANK OF ETHIOPIA, BAHIR DAR

BRANCH)
A RESEARCH PAPER SUBMITTED TO ACCOUNTING AND FINANCE
DEPARTMENT FOR THE PARTIAL FULFILLMENT OF BACHELORE OF
ART (BA) DEGREE IN ACCOUNTING AND FINANCE.

Prepared By: ID NO.

1. AbebawMulat --------------------------------------------0700546
2. Abu Megersa----------------------------------------------0700557
3. BitewshWuletaw -----------------------------------------0700625
4. Osman Seid------------------------------------------------0700771
5. ShegawZeleke --------------------------------------------0704008

Advisor: ABEBE WALLE (PhD Fellow)

DEPARTMENT OF ACCOUNTING AND FINANCE

COLLEGE OF BUSINESS AND ECONOMICS
BAHIR DAR UNIVERSITY
MAY 2017
BAHIR DAR, ETHIOPIA

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 ACKNOWLEDGMENT

First our innumerable praise to the almighty GOD for giving us the opportunity, capacity and
guidance throughout our life and which enabled us to undertake this research paper. Secondly we
would like to extend our deep indebtedness to our advisor Abebe Walle (PhD Fellow) for his
invaluable comments, encouragements and guidance. Thirdly we would like to thank all
employees and managers of commercial bank in Bahir Dar branch for their politeness and
cooperation in giving us the data that came in handy in doing this research. Lastly but not least
our deepest thank is goes to our families and friends they providing us financial and moral
support relevant for working this research paper.

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 ABSTRACT

This research was conducted in commercial bank of Ethiopia Bahir Dar branch. The study is
focused on the assessment of accounting information system practice. The study is of key
importance to the branch as well as other firms in the same sector in terms of determining the
benefits accruing due to the integration of accounting information systems in their operations.
This enabled the bank in measuring the model in terms of enhancing organizational
effectiveness, in decision making and the contribution of accounting information system practice
in customer attraction. The study is useful to other researchers interested in the problem under
investigation as the study has laid a platform on which further studies related to the subject can
be undertaken.

The design of the study is descriptive research method. The descriptive design is found to be
suitable because it addresses major objectives and research questions proposed in the study. The
study gathered through primary data. Primary data was obtained through interviews and
questionnaires to judgmentally selected employees from the branch. Primary data was collected
using interviews conducted one on one with the researchers and questionnaires were circulated
and filled by the respondents.

The findings of this study indicate that Accounting Information Systems are an important
mechanism for organizations’ effective management, decision-making and controlling activities.
AIS are an effective decision-making tool for controlling and coordinating the activities of an
organization. The study concluded that AIS are critical to the production of quality accounting
information on a timely basis and the communication of that information to the decision makers.

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 ACRONYMS

AIS: Accounting information system

ATM: Automatic teller machine

CBE: Commercial bank of Ethiopia

CFOs: Chief financial officers

IS: Information system

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 LIST OF TABLES

Table 1 Sex distribution of employees---------------------------------------------------------------- 17

Table 2 Work experience of employees-------------------------------------------------------------- 17

Table 3 Educational back ground of employees----------------------------------------------------- 18

Table 4 AIS is effectively practiced in bank (branch)--------------------------------------------- 19

Table 5Necessary training is given to its employees how to practice AIS---------------------- 19

Table 6The time in which necessary training program performed ---------------------------- 20

Table 7 The bank updates new information system ----------------------------------------------- 20

Table 8 Major factors that hinder the practice of AIS practice ---------------------------------- 21

Table 9 Preparation of financial statements to administer internal control depends on AIS-22

Table 10 Relationship between recording of accounting activities and computerized AIS -23

Table 11 Relevance of AIS in decision making and financial reporting--------------------------24

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 TABLE OF CONTENT

CONTENTS PAGE

Acknowledgment …………………………………………………………………..I

Abstract -----------------------------------------------------------------------------------------II

Acronyms---------------------------------------------------------------------------------------III

List of tables------------------------------------------------------------------------------------IV

CHAPTER ONE

INTRODUCTION------------------------------------------------------------------------ 1

1.1 Back ground of the study-------------------------------------------------------------------------- 1

1.2 Back ground of the organization----------------------------------------------------------------- 2
1.3 Statement of the problem----------------------------------------------------------------------------2
1.4 Objective of the study--------------------------------------------------------------------------------3
1.5 Significance of the study-----------------------------------------------------------------------------4
1.6 Scope of the study----------------------------------------------------------------------------------- 4
1.7 Limitation of the study--------------------------------------------------------------------------------4
1.8 Organization of the paper--------------------------------------------------------------------------- 4

CHAPTER TWO

LITERATURE REVIEW-------------------------------------------------------------5

2.1 Overview of Accounting information system (AIS) -------------------------------------------- 5

2.2 Components of AIS-----------------------------------------------------------------------------------8

2.3 Importance of AIS------------------------------------------------------------------------------------9

2.4 Characteristics of AIS--------------------------------------------------------------------------------10

2.5 The need for AIS-------------------------------------------------------------------------------------10

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2.6 Fundamental AIS principles------------------------------------------------------------------------11

2.7 Advantages and implications of AIS------------------------------------------------------------- 11

2.8 Banking and information system------------------------------------------------------------------ 12

2.8.1 The importance of accounting information in bank activity--------------------------------

2.8.2 Resource of bank accounting information and their use------------------------------------

CHAPTER THREE

RESEARCH METHODOLOGY AND DESIGN--------------------------- 15

3.1 Area of the study-------------------------------------------------------------------------------------15

3.2 Research methodology----------------------------------------------------------------------------- 15

3.3 Research design------------------------------------------------------------------------------------- 15

3.4 Source of data--------------------------------------------------------------------------------------- 15

3.5 Data collection Instruments------------------------------------------------------------------------ 16

3.6 Sampling size and technique---------------------------------------------------------------------- 16

3.7 Methods of data analysis--------------------------------------------------------------------------- 16

CHAPTER FOUR

DATA ANALYSIS AND INTERPRETATION-------------------------------------------- 16

4.1 Introduction to data analysis----------------------------------------------------------------------- 16

4.2 Personal profile of respondents---------------------------------------------------------------------17

4.2.1 Sex distribution of the respondents------------------------------------------------------------- 17

4.2.2 Work experience of employees---------------------------------------------------------------- --17

4.2.3 Educational back ground of employees------------------------------------------------------ --18

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4.3 Data interpretation for questionnaires related to AIS practice of CBE Bahir Dar branch-18

4.3.1 AIS is effectively practiced in bank (branch) --------------------------------------------------18

4.3.2 Necessary training is given to its employees how to practice AIS------------------------ 19

4.3.3 The time in which necessary training program performed --------------------------------20

4.3.4 The bank updates new information system------------------------------------------------- --20

4.3.5 Major factors that hinder the practice of AIS --------------------------------------- ----------21

4.3.6 Preparation of financial statements to administer internal control depends on AIS--22

4.3.7 Relationship between recording of accounting activities and computerized AIS -----23

4.3.8 Relevance of AIS in decision making and financial reporting------------------------------23

4.4 Data interpretation for interviews-----------------------------------------------------------------24

4.4.1 Benefits of AIS to the bank, employees and customers-------------------------------------25

4.4.2 Contribution of AIS practice in customer attraction and its relevance in decision making
and financial reporting------------------------------------------------------------------------- 25

4.4.3 Criteria to ensure the effectiveness of AIS in the organization-----------------------------26

4.4.4 Critical success factors for AIS in the organization ------------------------------------------27

CHAPTER FIVE

CONCLUSION AND RECOMMENDATION------------------------------------------------27

5.1 Conclusion---------------------------------------------------------------------------------------- ----27

5.2 Recommendation-------------------------------------------------------------------------------------- 29

Reference------------------------------------------------------------------------------------------------ 31

Appendix---------------------------------------------------------------------------------------------------32

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 CHAPTER ONE

1. INTRODUCTION

1.1 Background of the study

Accounting information system (AIS) IS a structure that a business uses to collect, store,
manage, process, retrieve and report its financial data so that it can be used by accountants,
consultants, business analysts, managers, chief financial officers (CFOs), auditors and regulatory
and tax agencies. In particular, specially trained accountants work with AIS to ensure the highest
level of accuracy in a company’s financial transactions and recordkeeping and to make financial
data easily available to those who legitimately need access to it, all while keeping data intact and
secure. An information system is a formal process for collecting data, processing the data in to
information, and distributing that information to users. The purpose of AIS is to collect, store,
and process financial and accounting data and produce informational reports that managers or
other interested parties can use to make business decisions (Marshal B. Romney, 2009).

Basic accounting information systems include entering customers' records, billing customers,
collecting customer payments, keeping track of inventory, purchasing new stock and materials,
paying employees' etc.AIS have three basic functions: The first function of AIS is the efficient
and effective collection and storage of data concerning an organization’s financial activities,
including getting the transaction data from source documents, recording the transactions in
journals, and posting data from journals to ledgers. The second function of AIS is to supply
information for making decisions, including producing managerial reports and financial
statements. The third function of AIS is to make sure controls are in place to accurately record
and process data. Some weaknesses of AIS may include failed systems; internet and computer
viruses- if undetected can destroy all files so a security system must be implemented to avoid this
from happening, power failure, hackers and fraud also.(James A. Hall, 2nd edition).

1.2 Background of the Organization

The history of commercial bank of Ethiopia (CBE) dates back to the establishment of the state
bank of Ethiopia in 1942. CBE was legally established as a share company in 1963. In 1974,

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CBE merged with the privately owned Addis Ababa bank. Since then, it has been playing
significant roles in the development of the country.

The CBE was established to perform major banking functions, including:

 Accepting saving, demand and time deposits;

 Providing short, medium and long term loans;
 Buying and selling foreign exchanges;
 Buying and selling negotiable instruments and securities issued by the government,
private organizations or any other person; and
 Engaging in other banking activities customarily carried out by commercial banks.

Vision of the CBE is to become a World-class Commercial Bank by the year 2025 and its
mission is committed to best realizing of stakeholders’ values through enhanced financial
intermediation globally and supporting national development priorities by deploying highly
motivated, skilled and disciplined employees as well as state-of-the-art technology. It strongly
believes that winning public confidence is the basis of its success. Now a day commercial bank
of Ethiopia has 1380 branches and one of them is Bahir Dar branch. There are a total of 145
employees in Bahir Dar branch from which 89 are males and 56 are females.

1.3 Statement of the problem

AISs are a system of collecting, storing and processing financial and accounting data that are
used by decision makers. AIS are generally a computer - based method for tracking accounting
activity in conjunction with information technology resources. However, there are some
problems on AIS practice. Lacks of effective training for employees, lack of skilled man power
in AIS application and lack of technological advancement are factors that hinder to efficiently
and effectively practice AIS. Hence, we would assess these and such types of problems in the
branch to find out possible solutions. This study would try to answer the following principal
questions:

• Does the bank efficiently, effectively and accurately collect, process and store data
concerning the bank’s financial activities?

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 • What is the contribution of AIS in customer attraction and its relevance in decision
making and financial reporting?

• Does necessary training given to employees how to practice AIS?

• What are the factors that affect to effectively use AIS?

1.4 Objectives of the study

1.4.1 General Objectives

The overall objective of the study is to assess the AIS practice of commercial bank of Ethiopia
Bahir Dar branch.

1.4.2 Specific Objectives

A careful review of the main objectives leads to the development of the following specific
objectives:

• To evaluate whether the bank collect, process, and record accurate data concerning
financial activities.

• To assess major factors those hinder the practice of AIS.

• To examine the contribution of AIS practice in customer attraction and its relevance in
decision making and financial reporting.

• To assess when and how necessary training is given to employees.

1.5 Significance of the Study

The study under the title assessment of AIS practice of commercial bank of Ethiopia Bahir Dar
branch try to: assess the current position of the bank on practicing AIS, identify the bank’s
strengths and weaknesses on practicing AIS, gives information for employees for their actions
related to financial statements or transactions and help the management to take corrective actions
for the problem faced relating to AIS practice. In general, the study would be useful in
overcoming the problem and improving the effectiveness of AIS practice of the bank. This study
would also help as a source for other researchers who conduct their research on the same title.

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1.6 Scope of the Study

The research has the following scope: 1. The research would assess AIS practice of CBE Bahir
Dar branch which would help the concerned bank to know how it applies AIS. The research
would enumerate the effectiveness and factors of AIS practice in terms of qualitative research
methodology by using descriptive analysis. 3. The research would also point out the perception
of managers on the practice of AIS and at the same time would also bring the perception of
employees of bank regarding effectiveness and practice of AIS in the branch. The research can
be used as a base for post-graduate research work.

1.7 Limitation of the Study

The research was based on primary data such as questionnaires and interviews. The primary data
was collected from the sample of employees and from the managers of the branch. In spite of
bestof efforts to minimize all limitations that might happen in the research, there were certain
constraints within which the research was completed. For instance, the geographical location of
the study was limited only to Bahir Dar branch due to cost and time constraints. Because of this
the samples selected from the branch cannot be considered as a proper representation of the
employees of CBE in the country. However the objective of the study was to assess AIS practice
in the branch. Thus, this may not create hindrance in achieving the desired objective even if
Bahir Dar branch cannot replicate other banks of the country.

1.8 Organization of the Paper

The study is composed of five chapters. The first chapter presents the introduction part of the
study which includes background of the study, statement of the problem, objective of the study,
significance of the study, scope of the study and limitation of the study. The second chapter
presents review of literature. The third chapter focuses on research methodology such as method
of data collection. The fourth chapter deals with data analysis. Finally, the last chapter contains
conclusion and recommendation.

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 CHAPTER TWO

RELATED LITERATURE REVIEW

2.1 Overview of Accounting Information System

Before writing the definition of AIS, it is better to look the meaning of each word.

2.1.1 Accounting

Accounting is a systematic process of identifying, recording, measuring, classifying, verifying,

summarizing, interpreting and communicating financial information. It reveals profit or loss for a
given period, and the value and nature of a firm’s assets, liabilities and owners equity.

Accounting provides information on the

• resources available to a firm,

• the means employed to financial those resources, and

• the results achieved through their use.

Accounting is the “language of business” because it is used in keeping track of business finances
and its continued profitability. Without accounting, a business owner would not know what
money was coming in or going out, or how to plan for the future (Warren Reeve Duchac, 23 rd
edition).

2.1.2 Information

Information is processed data that is used to make decisions, resolve conflicts, and/or reduce
uncertainty. It is a business resources like other resources of raw materials, capital and labor,
information;

• needs to be appropriately managed

• is vital to the survival of contemporary businesses (James A. Hall, 2nd edition).

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2.1.3 System

System is a set of detailed methods, procedures and routines created to carry out a specific
activity, perform a duty, or solve a problem. It is an organized, purposeful structure that consists
of interrelated and interdependent elements (components, entities, factors, members, parts etc).
These elements continually influence one another (directly or indirectly) to maintain their
activity and the existence of the system, in order to achieve the goal of the system.

• A system is called a subsystem when it is viewed as a component of a larger system.

• A subsystem is considered a system when it is the focus of attention. Examples of

system; Biological cell, human body (James A. Hall, 2nd edition).

2.1.4 Information System

An information system (IS) is any organized system for the collection, organization, storage and
communication of information. More specifically, it is the study of complementary networks that
people and organizations use to collect, filter, process, create, and distribute data. An information
system (IS) is a group of components that interact to produce information.

Information system is an academic study of systems with a specific reference to information and
the complementary networks of hardware and software that people and organizations use to
collect, filter, process, create and distribute data (James A. Hall, 2nd edition).

The goal of an information system is to support

• The stewardship function of management

• Management decision making

• The firm’s day-to-day operations.

2.1.5 Accounting Information

Accounting entails recording, classifying and summarizing of business transactions. Accounting

information is economic information, as it relates to financial or economic activities of a
business organization. There are so many people using the accounting information for so many

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diverse purposes, thus, the purpose of financial statements is to cater for the needs of the users
that could lead them to make better financial decisions. The users may be classified into internal
and external users.

Internal users or primary users of accounting information include: management, employees and
owners. External users or secondary users of accounting information include: creditors,
investors, customers, tax authorities and regulatory authorities (Marshall B. Romney, 2009).

2.1.6 Accounting Information System

Accounting information system (AIS) is an organized means of collecting, entering and

processing data, storing managing and reporting information so that an organization can achieve
its objectives and goals that are designed to make the accomplishment of accounting function
possible. It can be used by accountants ,consultants, business analysts, managers, chief financial
officers (CFOs), auditors regulating and tax agencies. In particular, specially trained accountants
work with AIS to insure the highest level of accuracy in company’s financial transaction and
record keeping and to make financial data easily available to those who legitimately need access
to it, all while keeping data intact and secure. AIS process data and transactions to provide users
with the information they need to plan, control and operate their business. AIS can be manual
system or computerized system using computer regardless of the types. AISs are designed to
collect, enter, process, store and report data and information (Marshal B. Romney, 2009).

.Accounting information systems have three basic functions:

• The first function of an AIS is the efficient and effective collection and storage of data
concerning an organization’s financial activities, including getting the transaction data
from source documents, recording the transactions in journals, and posting data from
journals to ledgers.

• The second function of AIS is to supply information useful for making decisions,
including producing managerial reports and financial statements.

• The third function of AIS is to make sure controls are in place to accurately record and
process data.

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2.2 Components of AIS

AIS generally consist of six main parts. These are people, procedures and instructions, data, soft
ware, IT infrastructure and internal control.

• People The people in AIS are simply the system users, professionals who may need
use an organization’s AIS include accountants, consultants, business analysts,
managers, chief financial officers and auditors.

• Procedures and Instructions The procedures and instructions of AIS are the
methods it uses for collecting, storing, retrieving and processing data. These methods
will be both manual and automated and the data can come from both internal sources
(example employees) and external sources (example customers, on line orders).
Procedures and instructions will be coded in to AIS soft ware. They should also be
coded into employees through documentation and training procedures and
instructions must be followed consistently to be effective.

 Data The data contained in AIS as all the financial information pertinent to the
organizations business practice. Any business data that impacts the company’s
finance should go into depend on the nature of the business but, it may consists of the
following:

• Sales order

• Customer billing statements

• Sales analysis reports

• Tax information etc

• Software Thesoftware components of AIS is the computer programs used store,

retrieve, process and analyze the company’s financial data. The key components of
effective AIS soft ware are quality, reliability and security. Managers relay on the
information out puts to make decisions for the company and they need high quality
information to make sound decision.

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 • Information technology infrastructure infrastructure is just a fancy name for the
hard ware used to operate the AIS. Most of these hard ware items are things a
business would need to have any way; they include personal computers, servers and
printers.

• Internal controlsThe internal control of AIS are the security measures it contains to
protect sensitive data. AIS must have internal control to protect against unauthorized
computer access and to limit access to authorized users which includes some users
inside the company (Marshal B. Romney, 2009).

2.3 Importance of Accounting Information System

Generally, information system is the whole of related components that are working together to
collect, store and distribute data for the purpose of planning, controlling, coordination, analysis
and decision making. The AIS that is created in a business is directly related to the organizations
culture, levels of strategic planning and the information technologies that specific business have.
It is possible to obtain healthier information about the financial structures of the business that set
up a good accounting information system. Some of the important functions that an accounting
information system perform in business are collecting and recording data about the activities and
transactions, planning, processing the data and training it into information to be used in decision
making for planning , application and control activities and carrying out the necessary controls in
order to protect the business assets. Accounting information plays an important role in the
process of managing an enterprise’s activity. In the last ten years, there has been an intensive
process of implementing AIS in the world. These systems were implementing in the large
industrial and small trade enterprises. Later, implementation of AIS started in other enterprises
and state institutions. The implementation of AIS is quite an extensive investment project for
most enterprises (Marshal B. Romney 2009).

2.4 Characteristics of AIS

AIS are a transaction based information system as it deals with the economic event taking place
in business enterprise. In the past, AIS were designed primarily for reporting to statutory bodies
such as tax authorities, regulatory authorities and investors (James A. Hall, 2nd edition).

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The major characteristics of AIS are:

• AIS deal with transaction which are of financial nature and can be expressed in terms of
money.

• AIS prepare to the information needs of both external and internal users.

• AIS use quite simple and well structured information system.

• AIS use mainly historical data but may also include future data in the form of budgets
and forecasts.

• The source of data is mainly internal to the enterprise and thus, data based are well
defined and integrated and controlled.

• AIS (is) are subject to greater degree of risks of security and to computer crimes.
Therefore, there is a need for greater control over AIS.

2.5 The Need for Accounting Information System

Effective AIS is essential to any organizations for long run success. Without a means of
maintaining the event that occur, there would be no way to determine how well the organization
performing. The need for AIS about a business comes from both outside and inside. People
outside the business usually want to summarized information presented in standardized forms
and reported at annually and quarterly intervals. In contrast, people inside the business want
detailed information to the need of specific decisions and reported at frequent intervals- often
weekly or monthly (Robert K. Eskew, 1996).

• Outside need The principal need for AIS outside the business comes from capital
market participants, governments and special interest groups (including labor union,
consumer and customers).

• Inside needThe need for AIS from inside the business comes from managers and
employees. The demand for AIS, whether it comes from outside or inside the business, it
met by the same accounting system (Robert K. Eskew, 1996).

2.6 Fundamental AIS Principles

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There are five fundamental principles of AIS. These are:

A .Control principle: - managers need to control and monitor business activities. To this end,
the control principle requires AIS to have internal control. Internal controls are procedures
allowing managers to control and monitor business activities.

B. Relevance control: - This principle requires AIS report useful, understandable, timely and
pertinent information for effective decision making.

C. Compatibility principle: - AIS must be consistent with the aims of a company. This
principle requires that AIS conform to a company’s activities, personnel and structure.

D. Flexibility principle: - AIS must be adjusted to changes. This requires that AIS be able to
adopt changes in the company, business environment and needs of decision makers.

E. Cost benefit principle: - AIS must balance benefits and costs. This principle requires the
benefits from an activity in AIS to out weight the cost of that company. The cost and benefits of
an activity such as reporting certain information impact the decisions of the users. They also
affect const of computing, personnel and other costs (Marshal B. Romney, 2009).

2.7 Advantages and Implications of AIS

A big advantage of computer based AIS is that they automate stream line reporting. Reporting is
major tool for organizations to accurately see summarized timely information used for decision
making and financial reporting. The AIS pulls data from the centralized data base processes and
transforms it and ultimately generates a summary of that data as information that can now be
easily consumed and analyzed by business analysis, managers, or other decision makers. These
systems must insure that the reports are timely so that decision makers are not acting on old,
irrelevant information and rather able to act quickly and effectively based on report results.
Consolidation is one of the hall marks of reporting as people do not have to look through an
enormous number of transactions (Marshal B, Romney, 2009).

2.8 Banking and Information System

Information system is widely used in the banking sector. This system is particularly appropriate
because banking organization by their nature is information incentive. They use and invest the

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AIS by banking organization are important for two reasons. First, many customers and bank
employees are using this system to manage their money, account and saving information.
Secondly, banking information system is important to enhance effectiveness and efficiency by
improving service delivery and reduce costs. Banking information system input includes a type
of accountants, data and accountants of deposit and withdrawals. Their output consists of
statements, which shows interest paid owed balance and other information. Now a day’s people
can make cash withdrawals through information system called automatic teller machine (ATM).
Client can now receive information as system over the phone and through home computer
(Harangues Daniela, 2005).

2.8.1 The Importance of Accounting Information in Bank Activity

Accounting information allows commercial bank to speculate up on opportunity of attractive

business. In the placements and resource attraction the role of accounting information of bank
management towards successful strategies, by exercising the main functions consecrated by law,
banks generate extremely useful accounting information for both customers and bank
management. The main generating sources of accounting information in bank activity are client
accounts, bank accounts and bank computerized program (which deals both with accounting
data, statistical data and bank management etc).

The classification of bank operations in to active and passive operations underlines the
importance of accounting information the whole bank activity. These bank operations generate
accounting information regarding the attraction and placement of bank resources. In context of
world economy globalization the great banks, which are the agents of the international financial
market fight ferociously for supremacy. Accounting information and transparency of their
accounting system lead banks to success. The role and importance of accounting information in
the bank activity is derived from the role and function of commercial bank themselves. For
exercising their functions banks generate extremely useful accounting information, both for the
bank management and for the client. These functions or operations traditional for the banks
conformed by law generators of accounting information refers mainly to:

• Accepts deposit from clients

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 • Issue and management of payment and credit

• Payment

• Fund transfers Transaction in the client account

• Mandate operating etc

The classification of bank operation in active and passive depending on the way they are found
in the balance sheet also underline the role and importance of accounting information in the
whole bank activity. Active bank operations generate accounting information regarding the
placement of bank resource (in credits, placement on the interbank market, etc). Passive bank
operation operates accounting information regarding the attraction of resource by the bank (own
capital, deposit for clients etc). Bank accounting information allows the commercial bank to
speculate up on some attractive business opportunities connected to give credit guaranties and
other facilities in favor of performing clients. Also the bank accounting information help banks
in attracting resource in the volume structure and maturities (term) meant to satisfy the
opportunities offered by clients (Harangues Daniela, 2005).

2.8.2 Resource of bank accounting information and their use

The main resource generating accounting information in bank activities are:

• Client accounts which can be available in the bank accounts, current account and stock
account or credit account. In these account the payment instruments, card operations, etc
are registered.

• Bank entity accounts which refer specially to cash accounts, current accounts, inter
banking settlement accounts, income and spending accounts of the bank etc.

• Accounts outside the bank cash statement, which is reflected in to engage guarantee
records engagement unfolding credit guarantees related to credits claim from current
assets and flowed after wards.

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• Bank computerized programs, which manage accounting data and statistical data bank
management. In banks the main source for collecting accounting information come from
the front office, client operations and inter and intra banking operations. The type of
accounting information in the bank activity refers to the value of account surplus stock
(initial and final), debt and credit turnover of these accounts, the number of registered
account operations and their value of the quantitative structure of accounting operation
averages. All these types of accounting information may exist in raw or advanced form
with the aid computerized programs users of bank accounting information can be;

Internal users: - bank clients and stock holders, office, employees and bank managers.

External users: - client business partners, suppliers and their clients, financial and fiscal
institutions, insurance companies and other banks (Harangues Daniela, 2005).

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 CHAPTER THREE

3. RESEARCH METHODOLOGY AND DESIGN

3.1 Area of the Study

The study was conducted on assessment of AIS practice in case of commercial bank of Ethiopia
Bahir Dar branch which is located in Bahir Dar.

3.2 Research Methodology

Research methodology is a way to systematically solve the research problem. It may be

understood as a science of studying how research is done scientifically (CR. Kothari – 2 nd
edition). For the purpose of this research, we used qualitative research methodology which
includes tables and percentages in our data analysis method.

3.3 Research Design

Research design is an arrangement of conditions for collection and analysis of data in a manner
that aims to combine relevance to the research purpose with economy in procedure. In fact, the
research design in the conceptual structure with in which research is conducted; it consists of the
blue print for the collection, measurement and analysis of data (CR. Kothari – 2 nd edition). From
different categories of research design studies, we used descriptive study approach. Because this
research concerned with describing the characteristics of a particular individual, or a group that
is the assessment of AIS in case of CBE Bahir Dar branch.

3.4 Source of Data

Primary data (questionnaire and interview methods) were appropriate for the study and which
would come up sufficient data and constructive for the study.

3.5 Data collection Instruments

Questionnaires and interview were the main tools for primary data collection method. We used
this technique to get more data with a short period. Interview was taken place from top managers
of the bank.

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3.6 Sampling Size and Technique

The target population of the study was 145 employees working in CBE Bahir Dar branch.
Therefore, in order to conduct the study, we used non probability sampling and in such a way as
to collect participants of the whole population. From the non-probability sampling, we used
judgmental sampling for the study. Because, it would be very easy to carry out with few rules
governing how sample would be collected and availability of data and it enables us to freely
select any respondents by considering that the respondents would fit the question or not. As a
result, our sample size from the target population was 25 employees in the branch.

3.7 Methods of Data Analysis

After data collected, the data would processed on the activity which involves editing, coding and
classifying data to make it suitable for further analysis. Descriptive analysis would have taken
place because we used tables and percentages.

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 CHAPTER FOUR

DATA ANALYSIS AND INTERPRETATION

4.1 Introduction to Data Analysis

The main purpose of this chapter is to analyze data collected through questionnaires related to
AIS practice of CBE Bahir dar branch. As indicated in chapter three relevant data were gathered
through questionnaires and interview. The questionnaires are conducted from employees and
interview from manager.

As clearly stated in chapter three of the paper, the collected data by using questionnaires and
interviews are analyzed through qualitative method of descriptive data analysis, including tables
and percentages. This chapter is organized as follows: Personal profile of the respondents and
general information of the respondents related to AIS practice in the branch.

4.2 Personal Profile of the Respondents

In this part of the research paper, the researcher wants to analyze the personal information of
CBE Bahir dar branch employees as follows:

4.2.1 Sex distribution of the respondents

Table 1 Sex distribution

Sex Frequency Percentage (%)
Male 15 60
Female 10 40
Total 25 100
(Source: own questionnaire, 2017)

The above table indicates the sex distribution of the employees of the branch. From this 60% of
the respondents are males and 40% of the respondents are females. Therefore, from the above
table the researcher concludes that most of the employees from the respondents are males.

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4.2.2 Work experience of the respondents

The data collected from employees in the table below shows that most of the employees are
experienced in CBE.

Table 2 Work Experience of employees

Experience Frequency Percentage (%)

Below 2 years 4 16
2-5 years 7 28
5-10 years 10 40
Above 10 years 4 16
Total 25 100
(Source, own questionnaire, 2017)

The above table shows the experience of the respondents in the bank. Accordingly, about 16% of
respondents are below 2 years service, 28% of respondents are 2-5 years service, while 5-10
years and above 10 years service are 40% and 16% respectively. Therefore, from the above table
the researcher concluded that 40% of the respondents have work experience of 5-10 years and it
has shown the branch has filled with experienced employees.

4.2.3 Educational back ground of the respondents

Table 3 Educational back ground of employees

Educational level Frequency Percentage (%)

PhD 0 0
Master 14 56
BA degree 11 44
Diploma and continuing 0 0
to BA degree
Below diploma 0 0
Total 25 100
(Source, own questionnaire, 2017)

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As shown in the table above, it can be concluded that about 56% of the respondents have
educational back ground of Master degree. And also 44% of the respondents have BA degree and
nobody is there having educational level of PhD, Diploma and continuing to BA degree and
below diploma. In other case, the researcher can infer that the bank is aiming to maximize its
customer through fast and quality service by employing Masters and BA degree employees
which has good educational level.

4.3 Data interpretation for Questionnaires related to Accounting information system

practice of CBE Bahir Dar Branch

4.3.1 Accounting Information system (AIS) is effectively practiced in branch.

Table 4Accounting Information system is effectively practiced in branch

Level of agreement Frequency Percentage (%)
Agree 16 64
Strongly agree 9 36
Disagree 0 0
Strongly disagree 0 0
Neutral 0 0
Total 25 100
(Source, own questionnaire, 2017)

As shown in the above table, 64% and 36% of respondents replied accounting information
system is effectively practiced in the branch. There are no respondents who said disagree,
strongly disagree or neutral, hence we can conclude that AIS is effectively practiced in branch.

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4.3.2 Necessary training is given to employees how to practice accounting information
system.

Table 5 Necessary training is given to employees how to practice accounting information

system.

Level of agreement Frequency Percentage (%)

Agree 18 72
Strongly agree 6 24
Disagree 1 4
Strongly disagree 0 0
Neutral 0 0
Total 25 100
(Source, own questionnaire, 2017)

As shown in the above table, 72% and 24% of respondents replied that necessary training is
given to employees how to practice accounting information system. However, 4% of respondents
replied there is no enough training because of lack of technological advancement. Hence, we can
conclude that most of employees replied necessary training is given to employees and it indicate
that the presence of necessary training.

4.3.3 The time in which necessary training program performed.

Table 6 The time in which necessary training program performed

No Time Frequency of respondents Percentage (%)

.
1 When new employees hired 3 12
2 When the bank updates new 4 16
information system
3 When there is low performance 1 4
4 All 17 68
Total 25 100
(Source, own questionnaire, 2017)

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As it is indicated in the above table, 12% of respondents replied necessary training program
performed when new employees hired, 16% replied when the bank updates new information
system, 4% replied when there is low performance and 68% of respondents replied necessary
training program performed when all of the above listed points happen. From this expression, we
have understood that training program performed in bank when new employees hired, when the
bank updates new information system and when there is low performance. Generally speaking,
training program is performed when the bank think that the training is necessary for effective and
efficient work and when all the above listed points are there.

4.3.4 The bank updates new information system.

Table 7 the bank updates new information system

Level of agreement Frequency Percentage (%)
Agree 19 76
Strongly agree 6 24
Disagree 0 0
Strongly disagree 0 0
Neutral 0 0
Total 25 100
(Source, own questionnaire, 2017)

As shown in the above table, 76% of the respondents agree and 24% of them strongly agree that
the bank updates new information. This shows the updating program which is given for
employees about AIS is good and this indicates the existence of effective updating. For instance,
when the bank applies mobile banking, employees are given training about the application or
information system for effective work performance.

Generally, the existence of updating program about AIS for employees is good but some
respondents said it has to work more for fast and quality performance and accomplishment.

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4.3.5 Major factors that hinder the practice of AIS

Table 8 major factors that hinders the practice of AIS

N Factors Total

Strongly

Agree

Disagree
O

Strongly
NO. Percent

disagree
agree
(%)
No. % No. % No. % No. % 25 100

1 Lack of skilled man power 0 0 4 16 10 40 11 44 25 100

2 Lack of technological 3 12 7 28 9 36 6 24 25 100
advancement.
3 Limited available resource 0 0 3 12 14 56 8 32 25 100
4 Lack of effective training 1 4 2 8 16 64 6 24 25 100
for employees
5 All 0 0 5 20 13 52 7 28 25 100
(Source: own questionnaire, 2017)

As shown in the above table, it can be concluded that about 16% of the total respondents said
that lack of skilled man power is a major factor and the remaining 84% of the total respondents
disagree to this factor. 40% of respondents replied that lack of technological advancement is a
major factor while 60% disagree. 12% of respondents said that limited available resource is a
major factor and while 88% of the total respondents said that limited available resource is not a
major factor. In addition, 12% of respondents replied that lack of effective training for
employees is a major factor whereas 88% of the respondents are disagrees with this factor.
Finally, 20% of the respondents replied that all of the above listed points are major factors of
effective AIS practice while the remaining 80% of the respondents disagrees with this idea.
From this we can conclude that AIS is not 100% well practiced due to different factors:

Factors that hinder AIS practice

In today’s interrelated global economy, AIS is highly practiced using computer programs in
those fast developed countries but it is difficult for those developing countries to operate AIS
with sophisticated machine. This is the fact that when the organization is become more

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dependent on AIS the need for information becomes complex and they face a growing risk of
their system being compromised. Those factors that hinder AIS practice are the following:

 Lack of skilled man power in AIS application

 Lack of technological advancement
 Limited available resource ( for example network availability or system connection) and
 Lack of effective training for employees

4.3.6The preparation of financial statements to administer internal control depends on

accounting information system.

Table 9The preparation of financial statements to administer internal control depends on

accounting information system.
Level of agreement Frequency Percentage (%)
Agree 17 68
Strongly agree 8 32
Disagree 0 0
Strongly disagree 0 0
Neutral 0 0
Total 25 100
(Source, own questionnaire, 2017)

From the above table, we have seen that 68% of the total respondents agree and 32% of the total
respondents strongly agreed that the preparation of financial statements to administer internal
control depends on accounting information system practice. From this we can conclude that
accounting information system is essential for the preparation of financial statements to
administer internal control.

4.3.7 There is relationship between recording of accounting activities and computerized

accounting information system.

In today’s world more and more organizations depend up on information technology to process
business information electronically. With the increasing complexity of business operation and
the need for information, AIS is most important to effective decision making for both internal

Page | 23
and external parties. And also AIS have a great role in reducing risks of errors and frauds. Now a
day’s most of business organizations including CBE uses computer based AIS in order to record
accounting activities and to discover and reduce the risk of error and fraud.

Table 10There is relationship between recording of accounting activities and computerized

accounting information system.

Level of agreement Frequency Percentage (%)

Agree 18 72
Strongly agree 7 28
Disagree 0 0
Strongly disagree 0 0
Neutral 0 0
Total 25 100
(Source, own questionnaire, 2017)
As seen in the above table 72% and 28% of the respondents replied that there is a link between
their accounting work and computerized AIS. In addition the employees are able to use computer
very well and this enables the internal control to discover errors and frauds easily.

4.3.8 Relevance of accounting information system in decision making and financial

reporting.

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Table 11 Relevance of accounting information system in decision making and financial
reporting.

NO Relevance Total

Certainly%

Probably%

Never%
NO. Percent

No. % No. % No. % 25 100

1 Accounting information 24 96 1 4 0 0 25 100

system uses to make
reliable decision.

2 Accounting information 23 92 2 8 0 0 25 100

system uses for financial
reporting.

(Source: own questionnaire, 2017)

The table reveals that, all of the respondents are certain on the AIS ability to provide relevant,
reliable and timely accounting information. According to the respondents AIS play a role in
making the information useful, understandable, timely and pertinent for effective decision
making. So the CBE’s AIS is designed in the way it is consistent with aims of the bank. Because
it is a system to collect and process data from transaction and event, organize them in a useful
forms and communicate results to decision makers. And also from the above table it can be
generalized that respondents who has been giving an option of this view, about 90% of the
respondents are certain that AIS has contribution to process financial reporting and the other
10% of the respondents are not sure so the bank has to give awareness for the employees that
how AIS and financial reports are inter dependent to each other.

4.4 Data interpretation for interviews from managers

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Under this section, we would like to put all the data received from the manager related to
accounting information system practice of CBE Bahir Dar branch.

4.4.1 Benefits of accounting information system to the bank and to employees and
customers:

The responses from the managers of CBE Bahir Dar branch are stated in the following
description. In today’s world more and more organizations depend up on information technology
to process business information electronically. According to the manager’s response the bank has
practiced more of computerized accounting information system and it benefits the bank,
employees and customers in such that:

 Computerized AIS are more accurate form than manual system.

 Computerized AIS simplifies the record keeping process, transactions are recorded in
electronic forms and to reduce errors.

 Computerized AIS provides relevant information for decision making.

 And computerized AIS also provide opportunities for the bank to enhance its internal
control.

The above mentioned benefits enable employees to save time and customers can obtain accurate
information about the banks performance. In addition to that the practice of computerized AIS is
a key element for internal control of CBE by reducing mistakes and errors, by providing reliable
accounting information in the fields of recording, storing, processing, reporting, interpreting and
communicating those important facts (source: own interview, 2017).

4.4.2The contribution of AIS in customer attraction and its relevance in decision making
and financial reporting.

CBE fully relies on the accounting information to make decision on different operations which
needs different accounting information. There is no decision without information. Accounting
information plays a great role in decision making. There are many activities performed under
many departments like journals, ledger and so on. Activities performed under those departments
are used as accounting information or raw data to process reliable financial reporting for the

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bank. According to the internal control department managers of CBE Bahir Dar branch,
accounting information system departments and internal control department managers’ controls
are to ensure that employees are doing their jobs properly and ensure that the system runs
properly. As the system becomes computerized, the internal control for that system has to be
adopted accordingly. And also the practice of effective AIS in the bank is a means for customer
attraction. This implies that when the bank practices effective and computerized AIS and
effective internal control system, customers are satisfied by the bank’s performance and this is a
means for new customers (source: own interview, 2017).

4.4.3 Criteria that make sure the accounting information system are effective or things
needed to ensure the effectiveness of accounting information system.

According to the manager’s response, things which can ensure effectiveness of accounting
information system are system quality, information quality, service quality, system use, user
satisfaction, and net benefit which are discussed as follows:

 System quality – the desirable characteristics of an information system. For example:

ease of use, system flexibility, system reliability, and ease of learning.
 Information quality – the desirable characteristics of the system outputs; that is,
management reports and Web pages. For example: relevance, understandability,
accuracy, conciseness, completeness, timeliness, and usability.
 Service quality – the quality of the support that system users receive. For example:
responsiveness, accuracy, reliability, technical competence, and empathy of the personnel
or employees.
 System use – the degree and manner in which employees and customers utilize the
capabilities of an information system. For example: amount of use, frequency of use,
nature of use, appropriateness of use, and purpose of use.
 User satisfaction – users’ level of satisfaction with reports, Web sites, and support
services.
 Net benefits – the extent to which AIS are contributing to the success of individuals,
groups, organizations, industries, and nations. For example: improved decision-making,
improved productivity, increased sales, cost reductions, improved profits, market

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 efficiency, consumer welfare, creation of jobs, and economic development.(source: own
interview, 2017).

4.4.4 Critical success factors for AIS and advantage of AIS in the organization (branch)

According to the manager’s justification, critical success factors for accounting information
system of the branch are: 1. Top management support- the presence of top management support
is used to avoid expected problems and to motivate employees for effective work performance.
2. Technical capability of employees or employees training and education- when necessary
training is given to employees about accounting information system application and practice,
there is good performance.

Accounting information system has different advantages for the organization such as reduction in
processing costs, reducing the amount of errors compared to manual systems and fast
application.

 Problems related to practice of AIS raised from the managerare System failure or
connection problem, computer virus and errors during recording of data’s which affects
providing reliable information to users (source: own interview, 2017).

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 CHAPTER FIVE

5. CONCLUSION AND RECOMMENDATION

Based on detail analysis and interpretation made in the preceding chapter (chapter 4), the study
for assessment of accounting information system practice in Commercial bank of Ethiopia Bahir
dar branch, conclusion and recommendation is summarized as follows:

5.1 CONCLUSION

Accounting information system is one of the most important functions of an organization for
measuring and evaluating the effectiveness and efficiency of its internal control and financial
activities. The main concern of this paper is to assess AIS practice and to find those factors that
hinder AIS practice in CBE Bahir dar branch.

The study discussed a number of questions besides making assumptions related to the nature of
effectiveness of accounting information systems , as well as the study concluded several
findings, contributed to solving the problem of the study , along with answering its questions, the
study also attempts here to refer to most of these conclusions :

 Results of the study analysis showed that most of employees are experienced and
educational background of most of the employees indicated that they are master holders
and the remaining are degree holders. There are no employees who hold diploma and
below diploma. This indicated that employees of the branch can work effectively and
efficiently because all the employees are at least degree holders.
 Necessary training about accounting information system practice is given to employees
when it is necessary which concluded that application of accounting information at good
level shall improve decision- making process by managers as it also helps to progress
quality of internal observation.
 Training program about accounting information system is performed when new
employees hired, when the bank updates new information system, and when there is low
performance or service inequality. The training program is performed to create
awareness and to give the required know how for employees about the application for
effective and efficient work.

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 The preparation of financial statements to administer internal control depends on AIS.
With the increasing complexity of business operation and the need for information, AIS
is most important to effective decision making for both internal and external parties and
in making the information useful, understandable, timely and pertinent for effective
decision making. And also AIS have a great role in reducing risks of errors and frauds.
Now a day’s most of business organizations including CBE uses computer based AIS in
order to record accounting activities and to discover and reduce the risk of error and
fraud.
 Results of the study analysis showed that benefits of AIS to the bank, to employees and
customers. AIS enable employees to save time and customers can obtain accurate
information about the banks performance. In addition to that the practice of
computerized AIS is a key element for internal control of CBE by reducing mistakes and
errors, by providing reliable accounting information in the fields of recording, storing,
processing, reporting, interpreting and communicating those important facts.
 The study concluded that things which can ensure effectiveness of accounting
information system are system quality, information quality, service quality, system use,
user satisfaction, and net benefit.
 Critical success factors for accounting information system of the branch include: 1. Top
management support- the presence of top management support is used to avoid expected
problems and to motivate employees for effective work performance. 2. Technical
capability of employees or employees training and education- when necessary training is
given to employees about accounting information system application and practice, there
is good performance.
 Some of the factors that hinder effectiveness of AIS practice are lack of skilled man
power in AIS application, lack of technological advancement, limited available resource
and lack of effective training for employees.

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5.2 RECOMMENDATION

According to the results obtained from actual analysis of the data, the following
recommendations are observed:

 Emphasis on continuous improvement of accounting information systems in CBE Bahir

Dar branch, which will enable them to keep pace with technological developments in
financial and accounting fields.
 For an appropriate and effective AIS practice the management of CBE should give
adequate training to those employees who have no accounting information system
knowledge, CBE should provide sufficient available resource and improve technological
advancement.
 Training program about AIS for employees should not only performed keeping the time
when new employees hired, when new information system is updated and when there is
low performance or service inequality, however it should be continuously performed for
efficient and effective work performance and for higher customer attraction.
 In order to maintain a high quality of data and produce a high quality of information, it
requires a quality of the system itself. The quality of the system in this study is viewed in
terms of the systems performance such as speed, real time update, reliability, security and
automation of accounting entry. Let’s say the information requested at 4 o’clock, the
system should able to shoe the information at 4 o’clock. From our study we observed in
the branch that system connection failure affects work and customers devote their time
keeping until they got service. Therefore, the top management of the branch should work
hard with parties who can give immediate solution for the problem.
 As we have said that computer virus attack is one of the problems of effective AIS, there
should be virus scanner and precautions should be undertaken (for instance materials
which are highly infected by virus should not be inserted to computers employees used.
 Generally, we would like to recommend CBE Bahir Dar branch that employees should
have enough knowhow about AIS to reduce errors and frauds, to provide reliable,
understandable, timely and sufficient information to users.

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 References

• C.R. Kothari, Research methodology methods and techniques, 2nd edition

• En. Wikipedia.Org

• Harangues Daniela, Accounting information in bank activity, 2005

• James A. Hall, Accounting information system, 2nd edition

• Marshall B. Romney, Accounting information system, 2009

• Robert K, Eskew, Financial accounting,5th edition,1996, United States of America

• Warren Reeve Duchac, Accounting, 23rd edition

Page | 32
 BAHIR DAR UNIVERSITY

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTEMENT OF ACCOUNTING AND FINANCE

This Questionnaire is designed to conduct research paper in partial fulfillment of requirements of

Bachelor Degree in Accounting and Finance, Bahir Dar University.

With this questionnaire, researchers intend to assess “Assessment of accountinginformation

systempracticein Commercial Bank of Ethiopia, Bahir Dar branch.” Accordingly, we need
information related to accounting information system practice, and hence youare kindly
requested by researchers to complete this questionnaire. In each question, you are requested to
give genuine response. Your response is treatedconfidentially and only be used for academic
purpose.

Directions:

 Put the check mark ‘’X’’ in the box of your choice.

 Your response could be kept confidentially.
 No need to write your name.
 You can use extra paper for your additional information.
 Please return it as earlier as possible.

Thanking you for your participation in advance.

Profile of the respondents

1. Sex Male □ Female □

2. Work experience Below 2 years □ 2-5 years □ 5-10 Years □

Above 10 years □
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3. What is your level of education?

PhD □ Master □ BA degree □

Diploma and continuing to BA degree □ Below diploma □

4. Job position…………………………………………………………………………

General Questions related to AIS

5. Accounting information system (AIS) is effectively practiced in commercial bank of Ethiopia

Bahir Dar branch.

Agree □ Strongly agree □ Disagree □ Strongly disagree □ Neutral □

6. If your answer in Q No 5 is disagree what factors affect the AIS practice?

Lack of skilled manpower □ Lack of technological advancement □

Limited available resource □ Lack of effective training for employee □All□
Other factors ………………………………………………………………………………
………………………………………………………………………………………………
7. Necessary training is given to employees how to practice accounting information system.

Agree □ Strongly agree □ Disagree □ Strongly disagree □ Neutral □

8. If your answer in Q No 7is agree when is the training program performed?

When new employees hired □ When the bank updates new information system □
When there is low performance □ All of the above □
Others…………………………………………………………………………………………
……………………………………………………………………………………………

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9. The bank updates new information system.

Agree □ strongly agree □

Disagree □ strongly disagree □ Neutral □
10. What are major factors that hinder the practice of AIS in the branch?

No. Factors

Strongly

Agree

Disagree

Strongly
disagree
agree
A Lack of skilled man power
B Lack of technological
advancement.
C Limited available resource
D Lack of effective training
for employees
E All

11. Does accounting information system used to make reliable decision?

Certainly □ Probably □ Never □

12. Does accounting information system used for reliable financial reporting?

Certainly □ Probably □ Never □

13. The preparation of financial statement to administer internal control depends on accounting
information system practice.

Agree □ strongly agree □

Disagree □ strongly disagree □ neutral □

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14. There is relationship between recording of accounting activities and computerized
accounting information system.

Agree □ strongly agree □

Disagree □ strongly disagree □ Neutral □

15. If your answer in Q No 14is agree are you able to use computerized accounting information
system very well?

Yes □ No □

Interview

A. Back ground of the interviewee

1. Sex…………………….
2. Job position ……………………………………………………………….
3. Education level ……………………………………………………………
B. Background of the organization

4.Date of establishment………………………………………………………………..

5.Number of employees in the organization

Male=……………………..
Female = …………………
Total = ………………………………….

6. Number of branches of CBE ………………………………….

C. General Questions

7. What are the benefits of accounting information system to the bank and to employees and
customers in your organization?

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8. What do you say about the contribution of accounting information system in customer
attraction and its relevance in decision making and financial reporting?

9. What things make sure the AIS are effective or things needed to ensure the effectiveness of
AIS in your organization or in the branch?

10. What are critical success factors for AIS and advantages of AIS in your organization?

11. What problems have you faced with related to AIS practice?

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