QUALITY OF ACCOUNTING INFORMATION SYSTEMS AND ORGANIZATIONAL EFFECTIVENESS IN AN EMERGING COUNTRY

The study aims to evaluate, the effect of the quality of Accounting Information Systems (AIS) on Organizational Effectiveness (OE), in an emerging country, particularly Automobile Companies in Sri Lanka (AC in SL). OE was the dependent variable, whereas system quality, information quality and service quality were independent variables of the study. Findings showed that the quality of AIS significantly and positively influenced OE of AC in SL. Moreover, the detailed analysis found that the overall quality of AIS and OE reached high level in AC in SL. The system quality and service quality dimensions of AIS influenced OE more than the information quality of AIS. Results of the research would be useful to Automobile Managers and Accountants.