To Assess the Influence of Accounting Information System on Financial Performance of Small Scale Enterprises: The Case of Temeke Municipal Traders.

Kombora, Rose Ahmed (2025) To Assess the Influence of Accounting Information System on Financial Performance of Small Scale Enterprises: The Case of Temeke Municipal Traders. Masters thesis, The Open University of Tanzania.

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Abstract

The main objective of this study is to assess the influence of accounting information system on financial performance of small scale enterprises. In order to come up with the intended study results, researcher used the following specific objectives. To evaluate the current status of the accounting information system in small and medium enterprises, to evaluate the current status of decision making efficiency in small and medium enterprises and investigate the level of integration of the AIS impact on decision making efficiency. Researcher targeted 150 study respondents who were small and medium enterprises located in Dar es Salaam. Researcher Temeke district. Researcher used purposive sampling technique as a data collection technique. Descriptive statistics using tables and bar graphs and pie charts and regression statistical tool used to analyze data collected from the field. The findings from the frequency tables and pie chart indicate that most of respondents agree with the statement saying that “AIS contributes to the accuracy of financial data and financial performance of small and medium enterprises. In case of the efficiency of decision making in organization the overall results indicate that the decision making process in organization is efficient after using the accounting information system. Regression results found that the integration of accounting information systems with other business systems also contributes to business performance of small anf medium enterprises. Researcher concludes that specific decision making areas integrated with accounting information system positively influenced efficiency of the organization. Keywords: Accounting Records, Small-scale Businesses and Types of Accounting Records

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