The Impact of Accounting Information Systems on Decision-Making in Manufacturing Firms in Rivers State

This study assesses the impact of accounting information systems on managerial decision-making in manufacturing firms in Rivers State, South South Nigeria. As Nigerian industries increasingly transition toward digital financial management, the quality and reliability of accounting information systems have become critical to competitive performance and strategic planning. Manufacturing firms in Rivers State, many of which serve the oil and gas supply chain, face unique decision-making pressures that require timely and accurate financial data. This study uses a survey research design, with data collected from 130 finance managers, accountants, and management staff in 10 manufacturing firms located in Port Harcourt and its industrial clusters. A five-point Likert scale questionnaire was used to measure system quality, information quality, and decision quality. Pearson correlation and ordinary least squares regression were used to analyze the data. Findings reveal that accounting information system quality significantly and positively influences the quality of managerial decisions, particularly in inventory control, cost management, and capital budgeting. System reliability and ease of data retrieval were identified as the most critical system attributes. The study concludes that investment in modern, integrated accounting information systems is essential for improving decision outcomes in Nigerian manufacturing. It recommends that manufacturing firms in Rivers State prioritize system upgrades and staff training to maximize the operational and strategic benefits of digital accounting platforms.

Keywords: accounting information systems, decision-making, manufacturing, Rivers State, AIS quality.