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DT Hla

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Issues in Business Management and Economics
Vol.3 (8), pp. 109-113, September 2015
ISSN 2350-157X
Available online at
Article ID /BM/15/059/05 pages
Author(s) retain the copyright of this article. Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License.


Evaluation of the usefulness of efficiency of the accounting information system

Susan Peter Teru* and Daw Tin Hla

Department of Accounting and Finance Faculty of Economics and Business Universiti Malaysia Sarawak, Malaysia

*Corresponding Author Email: susan4dpt(at)

date Received: August 4, 2015     date Accepted: September 26, 2015     date Published: September 18, 2015


The efficiency of any Accounting Information system can be maintained if there is a sound internal control system. In any accounting information environment, the qualities of internal controls adaptation affect operations and management and in turn influence internal control system. Internal control is ensures the achievement of operational goals and performance. Therefore the aim of this study is to evaluate the usefulness and appraise the efficiency of accounting information system, looking at the criteria that need to be present in any accounting information to be efficient which are proper documentation, cost effectiveness, internal and external audit, extent of disclosure, separation of other operations from accounting and good internal control system. The study also shows that internal control helps in preventive control, detective control, corrective controls, general control and application control. Qualitative method of data collection was used. Thus, the study recommends that organizations should adopt the use of efficient accounting information system because accounting information is essential for effective decision making process and adequate information is possible if accounting information systems are run efficiently. Accounting Information systems ensures that all levels of management get sufficient, adequate, relevant and true information for planning and controlling activities of the business organization.

Key words: Accounting Information systems, efficiency, management, internal control, organization.

Teru and Hla