Evaluation of Efficiency of Accounting
Information Systems: A Study on Mobile
Telecommunication Companies in Bangladesh
ABSTRACT
The study evaluates the efficiency of Accounting Information Systems of the selected
mobile telecommunication companies. The existing Accounting Information Systems
which provide important sources of accounting information is viewed in the selected
mobile telecommunication companies, more as the system for recording and
reporting the business operations than as an information system for management
decision making. Accounting Information Systems as a set of capital and human
resources within an organization is responsible for the preparation of financial
information and also of the information obtained from the collection and process of
transaction data. The adequate accounting information is essential for taking every
effective decision making process and adequate information is possible if the
Accounting Information Systems run with efficiently. The efficient Accounting
Information Systems is essential because it ensures that all levels of management get
sufficient, adequate, relevant and true information for planning and controlling
activities of the business organization. Accounting Information Systems cover a broad
area in corporate world and produce quality information for the internal and external
users to the business organization. The users of the Accounting Information Systems
are satisfied about their systems. The study shows that the Accounting Information
Systems of the selected mobile telecommunication companies are efficient since the
examination of various indicators of efficiency showed favorable results and the
responses of the surveyed respondents showed positive comments