Corporate Finance

www.ccsenet.org/ijef

International Journal of Economics and Finance

Vol. 4, No. 5; May 2012

The Usefulness of an Accounting Information System for Effective
Organizational Performance
Siamak Nejadhosseini Soudani (Corresponding author)
School of Accounting and Management, Islamic Azad University U.A.E. Branch
PO Box: 502321, Block 4A, Knowledge Village, Dubai, UAE
Tel: [phone]
Received: March 19, 2012 doi:10.5539/ijef.v4n5p136 E-mail: [e-mail]

Accepted: April 9, 2012

Published: May 1, 2012

URL: http://dx.doi.org/10.5539/ijef.v4n5p136

Abstract
The aim of this study is to investigate usefulness of accounting information system (AIS) for effective organizational performance. AIS is the whole of the related components that are working together to collect, store and disseminate data for the purpose of planning, control, coordination, analysis and decision making.
Therefore, impact of AIS on elements of organizational performance such as: performance management and financial performance is examined. The results of this study show that although AIS is very useful and have effect on organizational performance to listed companies in Dubai financial market (DFM) but, there is no relationship between AIS and performance management.
Keywords: Accounting information system, Financial performance, Performance management, Organizational performance 1. Introduction
Accounting Information Systems (AIS) are a tool which, when incorporated into the field of Information and
Technology systems (IT), are designed to help in the management and control of topics related to organization’ economic-financial area. But the stunning advance in technology has opened up the possibility of generating and using accounting information from a strategic viewpoint (El Louadi, 1998). Accounting Information System (AIS) is vital to all organizations (Borthick and Clark, 1990; Curtis, 1995; Rahman et al., 1988; Wilkinson, 1993;

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