ACCOUNTING INFORMATION SYSTEM AND ORGANIZATIONAL PERFORMANCE IN SELECTED NGOS IN JUBA SOUTH SUDAN

ABSTRACT

Currently, most organizations continue to grow spending on information system and their budgets continue to rise. Moreover, economic conditions and competition create pressure on the costs of information. Therefore, the study aimed to examine accounting information system on organizational performance in the selected non-governmental organizations in Juba, South Sudan. The specific objectives of the study were first, to examine whether there is a relationship between system quality and organizational performance, secondly to establish whether a relationship exists between information quality and organizational performance and thirdly to find out if there is a relationship between system threats and organizational performance in the selected non-governmental organizations in Juba, south Sudan. The study used a descriptive survey design with the population of the study consisting of Seven NGOs selected using a random sampling technique. Data was collected from 124 respondents using questionnaires and an, guide. Quantitative data were analyzed by SPSS 16.V. The demographics questionnaires were analyzed by simple descriptive statistic presented in frequency tables and percentages. For objectives, one, two and three relationships testing was done using Pearson linear coefficient correlation and finally effects of accounting information system on organizational performance was analyzed by regression linear analysis at 0.05 significance level. The qualitative data were analyzed using content analysis. Responses from key informants were grouped into recurrent issues. The study concluded that, for objective one, the results revealed there was a significant positive relationship between system quality and organizational performance in Selected NGOs in Juba, South Sudan. For objective two, the results disclosed that, there was no definite relationship between information quality and organizational performance in selected NGOs in Juba, South Sudan. For objective three, the results unveiled that there exists a significant positive relationship between system threats and organizational performance in selected NGOs in Juba, South Sudan. For the overall testing of effects of accounting information system on organizational performance, the results articulated that accounting information system in terms of its constructs has an overall significant effect on organizational performance. This means that accounting information system significantly affects organizational performance. The results further show that accounting information system variables such as system quality, information quality and system threat enlightened organizational performance by 21.9%. This is inferred that other factors such as employee related among others explains 78.1% of the factors that affect organizational performance. The conclusion of the study was based on the following; for objective one, there is a significant positive relationship between system quality and organizational performance. This clearly denounced the analogy that, there is no meaningful relationship between system quality and organizational performance is rejected. Similarly, based on the findings of the study, for objective two, the researcher concluded that there is an insignificant positive relationship between information quality and organizational performance in the selected NGOs in Juba, South Sudan. This explained the hypothesis that there is no meaningful relationship between information quality and organizational performance is accepted. For the third objective, the study concluded that there is a significant positive relationship between system threat and organizational performance. This submits that the hypothesis that there is no significant relationship between system threat and organizational performance is rejected. Finally, for overall effect of accounting information system on organizational performance, the study found out that accounting information system significantly affects the organizational performance. Recommendation for the study is that, there is a need to investigate other factors that affect organizational performance other than accounting information system. This is because, accounting information system only accounts for almost 22% of the levels of organizational performance, further accounting information system, have been found to be accurate, reliable but the greatest threat which is manageable is skilled personnel requirement where comprehensive training for staff before any one is permitted to use the system. Contribution to knowledge; the study has provided empirical evidence on the relationship between accounting information system and organizational performance in Juba South Sudan which was hitherto to existence and it provides a useful basis for NGOs, small and medium enterprise, to adopt accounting information system for their daily operation and for improvement of their organizational performances in the Juba, republic of South Sudan.