Accounting Information System and Management Decision Making in Telecommunication Firms in Borama, Somaliland

ABSTRACT This study investigated accounting information system and management decision making in selected telecommunication companies in Somaliland. The study was guided by the following objectives: i) to determine the level of accounting information system among selected telecommunication firms in Borama, Somaliland; ii) to establish the level of management decision making amon~r selected telecommunication firms in Borama, Somaliland and iii) to examine the relationship between the level of accounting information system and the level of management decision making among selected telecommunication firms in Borama, Somaliland. The study used cross-sectional survey design using both the quantitative and qualitative methods of data collection. Qualitative data were coded and categorized into meaningful themes for interpretation while quantitative data were presented in frequency and percentage tables and analyzed with the help of SPSS data editor. The established a satisfactory level of accounting information system (3.60) and a satisfactory level o~management decision making (3.28). Furthermore, the study also established that there was no significant correlation between accounting information system and management decision making among telecommunication firms in Borama, Sornaliland (r0.490, Sig=O.151). The study concluded that data recording in the firms are often not accurately recorded and management makes only centralized decision making. The study recommended that companies should ensure that company data are accurately recorded and processed. This would ensure efficient controls in computerized accounting for the firms and that management should use both centralized and decentralized decision making. This w ‘~uld help the top management to take into account any suggestions or opinions from the lower management to take decisions.