Abstract:
The objectives of this study is to determine the level, relationship and impact between
the effectiveness of accounting information system and decision making prociss of
large scale enterprises at Sabaragamuwa province. Conceptual model is developed
based on reviewing literature. The study variables consist of both dependent variable
and independent variable, with Effectiveness of Accounting Information Systems
independent variable and Decision Making Process being the dependent variable.
Researcher has included dimensions of the Effectiveness of Accounting Information
System as Reliability, Relevance, Understandability, Timeliness and Accuracy.
Stratified random sampling technique is used in this research based 76 of sample large
scale enterprises categorized by the each sectors. A questionnaire is designed using
Five Point Likert Scales and distributed managers of large scale enterprises at
Sabaragamuwa province.
Data collected has been analyzed using univariate, bivariate and regression analyses.
Based on the results of univariate analysis, it concludes that the Effectiveness of
Accounting Information System and Decision Making Process are high level in large
scale enterprises at Sabaragamuwa Province. According to the results of bivariate
analysis, there is a significant positive relationship between EAIS and DMP.
According to the results of regression analysis, there is significant impact EAIS and
DMP in large scale enterprises at Sabaragamuwa Province.
As a result of this research a researcher recommend that effectiveness of accounting
information system is the most valuable for taking decision. So all dimensions of
effectiveness of accounting information systems must be maintain for a successful
decision making process
