Abstract:
The study is about the contribution of accounting information system (AIS) to the performance
of manufacturing industry in Rwanda. A case of Bralirwa PLC (2020-2022). Specifically this
study examined the effectiveness of accounting information systems applied by Bralirwa PLC
and analyzed the contribution of accounting information system on financial performance of
Bralirwa PLC. In virtue to the main purpose of this study, researchers designed an appropriate
research methodology and used the interview, documentary and questionnaire techniques to
collect and analyse relevant data which allowed the researchers to obtain the following findings:
Regarding to the effectiveness of accounting information systems applied by Bralirwa PLC,
results showed that the majority of respondents with 55.6% strongly agreed with this statement It
is also observed that 53.1% agreed that Bralirwa PLC always respects the principle of
consistency and 46.9% strongly agreed with this statement. Also, the majority of respondents
with 69.1% strongly agreed that Bralirwa PLC always respects the principle of sincerity. On the
other side researchers realized that 86.4% strongly agreed that Bralirwa PLC comply with the
principle of permanence of methods. Regarding the information provided by financial analysis in
Bralirwa PLC results show that the majority of respondents with 60.5% strongly agreed that
Bralirwa PLC‟s accounting provides enough information company‟s liquidity. Therefore, it is
from that we reject H10 in favor of H11 which means that accounting information system applied
by Bralirwa PLC is effective.The performance of this company also was analysed and results
shows that from 2020 up to 2022. The ratio of Return on Assets is 7.08 %; 15.05% and 14.45%
respectively. From 2020 up to 2022 the ratio of Return on Equity are as following: 21.14%;
30.37% and 40.16% respectively. Correlation Matrix also shows that there is a significant
relationship between the variables under study because the value of Pearson coefficient of
correlation (.821) which is positive and strong. The value of 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. Therefore, we conclude by saying that H20 is to be rejected in favor of H21 which means
that accounting information system applied by Bralirwa PLC significantly contributes to its
performance.
