Abstract:
The study was about the contribution of accounting information system on the performance of
manufacturing companies a case of BRALIRWA PLC: 2020-2023. Specifically it analyzed the
accounting system applied by Bralirwa PLC to see if it works in compliance with accounting
standards or GAAP, evaluated the performance of Bralirwa PLC for the period of 2020-2023 and
analyzed contribution of accounting information system on financial performance of Bralirwa
PLC. The targeted population for this study was all employees of BRALIRWA PLC 418. On the
other side researcher used Purposive sampling and only consider staff from Accounting, Finance
department as well as directors of finance and IT departments whose number is 81because they
are the one that have enough information on the matter of the concern. Regarding the compliance
with accounting standards or GAAP results shows that the majority of respondents with 55.6%
strongly agreed with this statement and 44.4% agreed with this. Also, the majority of
respondents with 69.1% strongly agreed that Bralirwa PLC always respects the principle of
sincerity and 30.9% agree with the statement. Also the performance of Bralirwa PLC was
assessed through profitability ratios; Leverage ratios and Liquidity rations and results shows that
from 2020 up to 2023 the ratios of gross profit margin were 8.96%; 14.18%; 14.30% and 16.07%
respectively. Also From 2020 up to 2023.The ratio of Return on Assets are 7.08 %; 15.05%;
14.45% and 15.38% respectively. From 2020 up to 2023the ratio of Return on Equity are as
following: 21.14%; 30.37% and 40.16% respectively. Regarding the contribution of accounting
information system on financial performance of Bralirwa PLC correlations analysis shows that
there is a positive correlation between Accounting Information System and performance of
Bralirwa PLC during the period of the study. This is indicated by the value of Pearson coefficient
of correlation (.821) which is positive and strong. The P-value (.012) which is less than the level
of significance 5%, this is evidence that the correlation is statistically significant. This implies
that increase in effective AIS leads to a positive increase in performance of Bralirwa PLC.
Bralirwa is recommended to increase current assets by enhancing cash reserves, speeding up
accounts receivable collections, and optimizing inventory.
