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Accounting Information Systems and Management Decision Making: An Empirical Analysis of Microfinance Institutions

Kedze Fidelis Mua*

1Faculty of Economics and Management Sciences, The University of Bamenda, Cameroon .

Corresponding author Email: muakedze@gmail.com


This study examines the role of accounting information in enhancing management decision-making within organizations in Bamenda, Cameroon. Data were collected from 40 organizations using both primary and secondary sources and analyzed using descriptive and inferential statistics, with regression analysis serving as the primary inferential technique. The primary objective of this research is to explore how accounting information impacts decision-making. Additionally, the study examines the relevance of information technology (IT) infrastructure and the effects of internal control on decision-making. Through a comprehensive analysis of these interconnected aspects, this study aims to provide valuable insights into the effective utilization of accounting information in organizational decision-making processes. The findings reveal a significant positive impact of accounting software on management decision-making. However, while internal control showed a positive relationship with decision-making, its effect was not statistically significant. Similarly, information technology infrastructure had a negative but statistically insignificant impact on decision-making within the scope of this study. These results underscore the critical role of accounting information, particularly accounting software, in enhancing decision quality. The study recommends mandatory training programs for accounting software utilization, integration of data analytics tools, and stringent data security measures to maximize the benefits of accounting information for decision-making.This study is vital to microfinance institutions and developing economies, where efficient decision-making and financial transparency are vital for sustainability. By demonstrating that accounting information particularly through the use of accounting software significantly enhances managerial decisions, the research highlights how technology-driven accounting systems can strengthen operational efficiency, accountability, and resource allocation. This provide guidance for improving financial management capacity, supporting regulatory compliance, and fostering transparency, all of which are essential for promoting financial inclusion and sustainable economic growth.


Accounting Information; Accounting Software; Cameroon; Information Technology; Internal Control; Management Decision Making

Copy the following to cite this article:

Mua K. F. "Accounting Information Systems and Management Decision Making: An Empirical Analysis of Microfinance Institutions" Journal of Business Strategy Finance and Management, 8(1).

Copy the following to cite this URL:

Mua K. F. "Accounting Information Systems and Management Decision Making: An Empirical Analysis of Microfinance Institutions" Journal of Business Strategy Finance and Management, 8(1). Available here: https://bit.ly/4mHHCuX


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