Accounting information systems and accounting information quality in local goverments:

Abstract

This study examined the relationship between accounting information systems and accounting information quality in Busia Municipal Council. Specifically, it focused on three key dimensions: system quality, user competence, and technology type, and how each influences the quality of accounting information. The study was guided by the DeLone and McLean Information Systems Success Model and employed a cross-sectional survey design using quantitative methods. Data were collected from 40 respondents using structured questionnaires and analyzed using descriptive statistics, Pearson correlation, and linear regression. The results revealed that all three independent variables had a positive and statistically significant relationship with accounting information quality. User competence was the most influential predictor, explaining 76.4% of the variance, followed by technology type at 73.8%, and system quality at 46.9%. These findings suggest that skilled users, modern technology, and high quality systems are critical to producing accurate, timely, complete, and relevant accounting information for effective decision-making and financial accountability in local government settings. The study concludes that enhancing user competence, investing in appropriate technologies, and improving system quality are essential for improving the effectiveness of accounting information systems. Key recommendations include strengthening staff training, adopting modern accounting software, and conducting regular system performance evaluations. The study was limited by its geographic scope, reliance on self-reported data, and exclusion of other influential factors. Future research is recommended to explore additional variables, adopt longitudinal designs, and include qualitative insights for deeper contextual understanding.