Accounting information systems (AIS) have an important role 

in managing a business and

implementing an internal control system. The fit of AIS with company requirements for
information, communication, and control is a main concern in the field of accounting and
management decision-making. Although the data from an accounting information system can be
useful in the decision-making process, purchasing, implementing, and using a system is an
advantage when the benefits exceed the costs. The features of an accounting information system
can be used to evaluate the improvement of decision-making process, information quality,
performance assessment, internal controls, and business transactions. The effectiveness of
accounting information system is essential for all businesses.
Since the goal of every business organization is to secure the success and longevity of the
business, information is essential for specific and explicit management decisions. According to
Elvisa and Erkan (2015), the Accounting Information System (AIS), which is responsible for
data processing, is the most crucial component of the management information system. AIS
involves identifying, recording, analyzing, summarizing, and communicating economic
information to its end user for decision making.
Decision-making has been defined as a deliberate selection among a range of potential causes of
action. According to Clinton, Matuszewski & Tidrick in 2011, Management Decision is one of
the most significant factors that affect all business organizations and influence their success or
failure in achieving defined goals and objectives. In Addition, a company's management and
development are very important in the market economy because every decision has an equivalent
outcome. Each decision that the organizations decide should be supported by accurate, precise
and clear information. We all know that accountants are responsible for providing information
needed in making financial and economic decisions. The accountant assists management by
giving them the information they need in making decisions. The organization's success depends
on these decisions. Furthermore, it can also lead to bankruptcy and can affect the company when
the implemented decision goes wrong.
The world has undergone a thorough process of AIS implementation during the past ten years.
Both major industrial and small business organizations adopted these systems. Additionally, AIS
implementation began in other companies and business organizations and it is quite an expensive
investment. For businesses to survive, maintain a competitive edge, and be sustainable, AISs
must be developed and put into use. Many firms could experience severe financial instability and
liquidity problems in the absence of effective and efficient AIS since the absence of AISs leads
to insufficient internal controls. Given the intense competition in the business environment and
how simple it is for customers to switch from one company to another, it is even more important
for businesses to incorporate effective and efficient AISs into their bottom line. Without the
adoption of more practical and reliable financial accounting strategies and policies, some
businesses, organizations, and firms risk experiencing serious financial and operational tragedies.
Therefore, it is undeniable that without the implementation of properly operating financial
systems, which also strengthen the overall internal control mechanisms, firms and organizations
may face a number of difficulties that, in the short term, may result in a reduction in their
customer base, market share, and competitive position, and, in the long run, may threaten and
undermine their ability to survive, be profitable, and be sustainable.

References
Clinton, B. D., Matuszewski, L., Tidrick, D. (2011). Escaping Professional Dominance?
company.
Elvisa and Erkan (2015) impact of accounting information system on decision making; European
researcher 2015, volume (96,) Is. 7 page 460 – 469

An accounting information system is a structure that a business uses to gather, store, direct, process,
recover and report its financial data. So that, it can be used by owners, accountants, advisor, business
analysts, managers, chief financial officers, auditors and regulatory and tax agencies. Accounting
information systems is a part of company’s information systems this helps in facilitating decision making
within organizations and can be modified to an organization’s environment, structure and requirements
of task. This study emphasizes on the important of accounting information in making decisions. The
accounting information always plays an essential role in decision making of the managers related to the
financial and economic issues. It also affects to the survival of an organization. In addition, accounting
tools such as cost accounting system, management accounting system, price and profitability provide
the useful information to the manager to make the financial and economic decisions also. This research
study is also disclosing the relationship between the Accounting Information Systems used by the
Enterprises and its profitability. The purpose of the study was to examine the effect of accounting
information systems on profitability level of organization.