THE INFLUENCE OF QUALITY MEASURES ON ACCOUNTING INFORMATION SYSTEM SOFTWARE TO ITS EFFECTIVENESS: A STUDY OF PUBLIC ACCOUNTING FIRMS IN GENERAL SANTOS CITY

The rise in the demand for accounting information systems had resulted in the emergence of its quality and effectiveness. This study explored the situation of the interrelationship among the quality measures of an accounting information system including information quality, system quality, and service quality, and eventually its influence on the accounting information systems effectiveness. A quantitative survey design was utilized to collect the data from a total of 11 retrieved questionnaires from the registered accounting firms in General Santos City. However, only five exercised the use of AlS therefore, they were the considered sample in the study. Results show that accuracy, timeliness, and completeness have a noteworthy effect on the Information Quality with an overall weighted mean interpretation of Strongly Agree.

Additionally, all determinants of System Quality - security, ease of use, and efficiency - resulted in a verbal interpretation of Agree. This reveals that all determinants are perceived to influence the AIS quality. Additionally, Information Quality determinants are deemed to have a negligible to moderate relationship with the AIS effectiveness, having the relationship deemed to be insignificant with the p-value greater than the computed level of significance alpha (a) of 0.05. On the other hand, the System Quality determinants are shown to have a very high strength of association against the AlS effectiveness, and this relationship was revealed to be significant as the p-value was computed to be less than the level of significance. Moreover, Service Quality was also revealed to have a very high and significant relationship with AIS effectiveness with its p- value of 0.03. The results provide users with important measures in the evaluation of the accounting information systems' quality and effectiveness.