Accounting Information Systems And Financial Performance In Ministries Of Education And Infrastructure In Rwanda

ABSTRACT

This study is a result of an academic research entitled “Accounting Information

Systems and Financial Performance in Ministries of Education and Infrastructure

in Rwanda”. The purpose of this study was to test the null hypothesis of no

significant relationship between Accounting Information Systems and Financial

Performance in Ministries of Education and Infrastructure in Rwanda, to

generate new information from the existing data and to validate the concept of

Ismail and King.

The objectives of this study are i) To determine the profile of the respondents

in terms of age, gender, age, academic level, position in office and work

experience ii) to explore the level of Accounting Information Systems in

Ministries of Education and Infrastructure in Rwanda iii) to determine the level

of financial performance within Ministries of Education and Infrastructure in

Rwandaiv) to establish if there is a significant relationship between the levels of

Accounting Information Systems and Financial Performance.

The study population comprised of 135 people of Ministry of Education and

Ministry of Infrastructure in Rwanda; a sample of 101 respondents was chosen,

using Sloven formula and simple random sampling. Questionnaire was used in

collecting both primary and secondary data. SPSS was used to analyze all data.

The data were processed using frequency distribution, mean, and Pearson’s

linear correlation coefficient and ANOVA regression analysis.

The findings of the study revealed that the null hypothesis has been rejected

and affirmed that there is a relationship between Accounting Information

Systems and Financial Performance. The study concluded that Accounting

Information Systems has a profound influence to the Financial Performance. It

is recommended that the effort of the Ministries of Education and Infrastructure

is needed to implement, invest and improve their Accounting Information Systems.