Effectiveness of Accounting Information System on Performance of Retail Stores: A Review of Ok Gweru Supermarket

Abstract

This study investigated the impact of accounting information systems (AIS) on the performance of retail stores, with Ok Gweru supermarket as the case study. The traditional manual accounting systems used by supermarkets have been replaced by computerized accounting systems due to globalization. However, these systems sometimes fail to process transactions quickly and are also vulnerable to criminal attacks. The study aimed to identify the reasons for these problems and provide solutions to address them in the retail industry. The research design involved a sample of 36 respondents, stratified according to their job roles. Data was collected using questionnaires. The study found a positive relationship between AIS and performance, as integrated systems that meet the basic reporting requirements of IFRS and GAAP can produce relevant information for sound economic decisions. Staff training to ensure user competency was found to be necessary, and supermarkets were identified as being at risk of cyber-attacks due to a lack of resources to protect their systems. It was recommended that these issues be continually discussed with employees to increase awareness of these malicious activities and how to counter them.

Keywords

• accounting information system
• performance
• retail stores
• economic decisions.