The Quality of Accounting Information Systems Influence Efficient Decision Making

Abstract

        This research was to respond two objectives: 1) to explore the factors influencing on decision efficiency and to examine causal relationship between the influencing factors and empirical data. Questionnaire was used as the data collecting tool and the samples derived from stratified sampling were 400 employees in the accounting department of a state enterprise running public utility business in the central region of Thailand. Basic statistical methods were used to analyze the data, and a statistical package was used to examine the causal relationship.

         The results were that the decision efficiency was directly and positively influenced by accounting information system quality and organization. Meanwhile, organization and accounting information system knowledge indirectly influenced on the decision efficiency through the quality of accounting information system. The developed causal relationship model well conformed to the empirical data with specified criteria. All variables in the model could explain the variance of decision efficiency at 60%; as a result, a decision is efficient when it makes use of qualified accounting information within an organization whose administration facilitates information system implementation. And, to increase accounting information system quality, personnel involving in accounting information system must acquire knowledge and perception of the system. When the personnel acquires good knowledge and well understand the system, the efficiency of decision tends to higher.