ACCOUNTING INFORMATION SYSTEMS AND BUSINESS DECISION-MAKING: AN EVALUATION OF SELECTED ORGANISATIONS IN DELTA STATE, NIGERIA

This study examined the role of Accounting Information Systems (AIS) in business decision-making, with specific focus on selected organisations in Delta State, Nigeria. The study was guided by four objectives: to examine the effect of AIS on the quality of business decision-making; to determine the influence of AIS components on organisational performance; to assess the challenges affecting the effective implementation of AIS; and to evaluate the relationship between AIS adoption and managerial efficiency in decision-making. A descriptive survey research design was adopted, and data were collected from 150 accounting, finance, and management staff of selected organisations using a structured questionnaire designed on a five-point Likert scale. The data collected were analysed using descriptive statistics (frequency, percentage, and mean scores), while the formulated hypotheses were tested using the Chi-square statistical technique at the 0.05 level of significance. The results showed that AIS has a significant positive effect on the quality of business decision-making (grand mean = 4.23; χ² = 41.72), that AIS components significantly influence organisational performance (grand mean = 4.27; χ² = 45.31), that inadequate funding, insufficient training, resistance to change, and particularly poor power supply significantly constrain effective AIS implementation (grand mean = 4.23), and that AIS adoption has a significant positive relationship with managerial efficiency in decision-making (grand mean = 4.26; χ² = 48.67). All three null hypotheses were rejected at the 0.05 level of significance, against a critical Chi-square value of 9.49 at 4 degrees of freedom. The study concludes that Accounting Information Systems play a critical role in enhancing the quality, timeliness, and reliability of information available for business decision-making. It is recommended that organisations should continually invest in modern, well-integrated accounting information systems, build the technical capacity of accounting personnel, strengthen internal control systems, and adopt reliable alternative power solutions in order to maximise the decision-making benefits of AIS. Keywords: Accounting Information Systems, Business Decision-Making, Organisational Performance, Internal Control, Information Quality