A Model for Accounting Information Systems Effectiveness

In recent years the use of computerised Accounting Information Systems (AIS) in public sector organizations has increased exponentially due to a competitive environment. With this increase has also come a rise in the need for assessment of AIS effectiveness and little academic literature exists with models on how to best assess AIS effectiveness in local government authorities (LGAs) particularly in the context of developing countries. This book, therefore, provides a model for AIS effectiveness in LGAs, supplemental to existing AIS effectiveness models in business sector organizations. Two separate categories comprising factors and measurements for AIS effectiveness are analysed qualitatively using three theories; contingency theory; systems theory and stakeholders'' theory. The analysis should help to shed some light on the factors for AIS effectiveness and measurements that can be used to assess AIS effectiveness because AIS effectiveness is a multifaceted construct. As such the analysis should be useful to those involved in design, development and implementation of AIS in the LGAs and public sector as whole.