Authors: Adam Aloyce Semlambo (Institute of Accountancy Arusha, Tanzania), Stephen Lugaimukamu (Institute of Rural Development Planning, Tanzania) and Mussa Ibrahim (Institute of Rural Development Planning, Tanzania)
Abstract: This study sought to report the perceptions of the accounting information systems and their role in business decision-making processes in Dodoma City, Tanzania, using the descriptive research design. The study focused on the population of 215 entrepreneurs among business organizations from whom 54 emerged as sample. A questionnaire and interview schedule collected data from the field. Data analysis involved descriptive statistics, in terms of frequencies and percentages as well as the thematic approach that addressed the qualitative data from the interviews. Based on the findings, the study concluded that AIS significantly enhanced decision-making by providing complete, reliable and timely financial information. Despite the high level of trust in the AIS, minor issues related to human error and occasional delays in data timeliness existed. To enhance the effectiveness of the Accounting Information Systems in the city, businesses need to implement rigorous data entry training to minimize human errors and improve the accuracy of the financial information.