The Accounting Information Systems of Selected Local Manufacturing Firms in the National Capital Region

Abstract

The study aimed to assess the effectiveness of Accounting Information Systems (AIS) of selected local manufacturing firms in the National Capital Region. The researcher gathered, sorted, organized, tabulated, and interpreted relevant data and utilized frequency, ranking, percentage distribution, weighted mean, one-way analysis of variance (ANOVA) and t-test as statistical tools. Respondents were from companies which have been operating for more than ten years, have 101 or more and above employees and have Php 50,000,000 and above capitalization which that are adopting Microsoft accounting system. The profits also showed that age range; who had finished their Bachelor’s degree, serving the company for 1-5 years and had attended 1-5 AIS training sessions and rank and file employees. It was revealed that the respondents from selected local manufacturing firms in the National Capital Region agreed that the Accounting Information System is useful in terms of Accuracy, Efficiency, Reliability, Accessibility, and Security; and that there was no significant difference in the respondents’ assessments when grouped according to company’s years in existence, number of employees, capitalization and respondents’ age, sex, highest educational attainment, years of service to the company, average number training sessions attended in the last three years and job position/level. Manufacturing companies may consider strengthening the user’s knowledge about the system, strengthening the internal control structure, improving fixed assets tracking and cost estimation procedures, giving a chance for an employee to access the system at his own convenience, strengthening the AIS’ security and information technology team and encourage adherence and registration to ISO 9001:2015.