THE IMPACT OF ACCOUNTING INFORMATION TO THE DECISION MAKING OF THE ORGANIZATION , A CASE STUDY: I&M BANK RWANDA PLC , Period: 2020-2023"

Abstract

The aim of this study is to analyze the impact of accounting information to the decision making of the organization , a case study: I&M bank , period: 2020-2023, the objective of the study is to analyze the effectiveness of accounting information system used by I&M Bank, to determine the contribution of accounting information system on decision making of I&M Bank. This research is subdivided in four different chapters, chapter one is general introduction, it presents background of the study, research objective, research question, hypothesis, scope of the study, significant of the study and organization of the study. Second chapter is literature review it includes definition of key concepts, and theoretical relate to the topic, it contains also the conceptual framework. Chapter three is research methodology it contains, research design, population of the study, techniques of data collections and methods of data analysis. Chapter four is data collection analysis and interpretation. The study ended by general conclusion and suggestions. With data collected from the field Assets is an positive feature that gives any advantage for the organizations, Table 4.1. presents the information on variations of financial assets, in 2021 the variations is 14.9%. in 2022 the variations s 4.4.% and in the 2023 the variation is 9.5%. with data collected from the field researcher confirmed that the financial assets of I&M bank was good.Table 4.2 shows that in 2020 to 2021 the total assets increased to 49,722,475Rwf which presents 11.9% of increase, and in 2021 to 2022 the total assets also increased to 24,408,003Rwf which presents 38.1% of increase. This shows that from the period of 2020 to 2023 the total assets of I&M Bank keep in varied at certain percentage which is the best indicator of the performance of I&M Bank including the contribution played by accounting information used in investment and mortgage limited Bank.Many factors are origin of that performance but better accounting information is main cause of the increase of performance.With the data collected from the financial statement the researcher confirmed that there is good return on the amount invested an performance in general, the researcher confirmed that all objective of this study were achieved and the hypothesis were verified and confirmed.Based on the finding the researcher would suggest that the I&M Bank could establish the followings issues that help to increase its performance: trained employees in all departments on how prepare financial reporting in Bank.