Investigating the Impact of Accounting Information System (AIS) on the Organizational Performance: Government and Non-government Banks of Bangladesh

This study focuses on finding out the impact of the accounting information system (AIS) on the performance of government and non-government banks in Bangladesh. For this purpose data were collected from 23 government and non-government banks by providing a questionnaire to test the determined hypotheses and the total number of respondents in this study was 103. Regression analysis was conducted to find out the impact of AIS on the performance of banks by considering AIS as an independent variable and performance as a dependent variable by using Excel 2016. The findings of the study reveal that AIS has a significant impact on the performance of government and non-government banks in Bangladesh. However, the impact of AIS on the performance of government banks is higher than the impact of AIS on the performance of non-government banks in Bangladesh. Based on the extensive literature review and findings of the study it is evident and recommended that to get long-term success through the implementation of AIS banks should focus on improving their effectiveness and efficiency, and provide proper training facilities to the employees to enlarge their knowledge and boost their work process. The recommendatory measures are particularly more important for non-government banks because the extent of the impact of AIS on their performance is lower than that of government banks