Assessment of determinations of accounting information system effectiveness in oil and gas companies in Tanzania
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Abstract
Accounting Information System (AIS) is influenced by many factors, both internal and external to an organization. AIS are among the key elements that are important for the organization operations, as it supplies information for decision making and control purposes. This study therefore sought to assess the determinants if AIS effectiveness in Oil and Gas Companies in Tanzania. The study used primary data in assessing the determinants of AIS effectiveness in Oil and Gas Companies in Tanzania. The data was collected from Oil and Gas Companies Operating in Tanzania. Later data was analyzed by adopting quantitative research approach and positivism paradigm. Before data analysis, data was checked for goodness of data, by assessing both reliability and validity to ensure accurate results are found. From the study and analysis, information technology, environment uncertainty and organisation's strategy was found to have significant influence on AIS effectiveness. Thus, Companies should be aware of the factors that influence AIS effectiveness. Management should not underestimate the power of these determinants as may affect MS negatively and results to organization inefficiencies, whenever possible it would be very important to hire staff from different disciplines that are competent enough to evaluate the risks and uncertainties ihich can affect AIS effectiveness.