Influence of Accounting Information System (Ais), Management Support (Ms) And Record Keeping Performance (Rkp) On Organizational Performance of Ibabao Multi-Purpose Cooperative

  • Authors

    https://doi.org/10.14419/njsaky44

    Received date: May 25, 2025

    Accepted date: June 19, 2025

    Published date: June 24, 2025

  • accounting information system; accounting knowledge; cooperative; organizational performance; management support; recordkeeping performances

  • Abstract

    The study assessed the influence of accounting knowledge, management support, and recordkeeping performances on the organizational performance of Ibabao Multi-Purpose Cooperative guided by a framework and instrument made by Hosain (2019) on the study entitled “The Impact of Accounting Information System on Organizational Performance: Evidence from Bangladeshi Small & Medium Enterprises”. Statistical treatments such as Frequency and Percentage, Mean and Standard Deviation, One-Way Anova, Independent Samples T-Test, Kruskal-Wallis Test, Mann-Whitney U-Test, and Multiple (Quantile) Regression were utilized to identify the demographics and significant relationship between the variables. The findings showed that employees perceived an exceptionally good organizational performance of cooperative, highly proficient accounting knowledge, a great degree of management support, and particularly good recordkeeping performance. Moreover, the test of significance using One-Way Anova analysis revealed that age does not significantly affect organizational performance, accounting knowledge, management support, and recordkeeping performance. Using the same statistical tool, the highest educational attainment and length of employment also showed no significant effect on organizational performance, accounting knowledge, management support, and recordkeeping performance. Utilizing an Independent Samples T-Test on the sex demographics, findings also exhibit no significant effect on organizational performance, accounting knowledge, management support, and recordkeeping performance. To evaluate the significance of the influence of accounting knowledge, management support, and recordkeeping performance to organizational performance, a Multiple (Quantile) Regression was used. The findings indicated that only management support has a significant influence on the organizational performance of Ibabao Multi-Purpose Cooperative. This affirms the need for more extensive support from the Board of Directors to its employees, specifically providing training about accounting and proper recordkeeping to provide quality and timely information to its stakeholders.

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    Talagtag, R. S. ., Manalo, N. B. A. ., Malabay, J. K. D. ., Sedano, L. M. ., Panaligan, L. J. H. ., & Grantoza, S. A. . (2025). Influence of Accounting Information System (Ais), Management Support (Ms) And Record Keeping Performance (Rkp) On Organizational Performance of Ibabao Multi-Purpose Cooperative. International Journal of Accounting and Economics Studies, 12(2), 242-251. https://doi.org/10.14419/njsaky44