An Investigation on the Risks of a Partially Computerised Accounting lnformation Systems: the Case of United College of Education

Abstract

United College of Education has been using a partially computerised Accounting Information System since its inception in 1968.The risks as well as the weaknesses of this system have prompted this investigation. This research investigated the risks of partially computerised AIS, identified the strengths and weaknesses of the system, effects of the partially computerised AIS on data quality and quality of decisions made at United College of Education .A census was conducted to all respondents who were directly involved to the Accounts and Finance Department. In data gathering, the researcher administered questionnaires, conducted documentary reviews and also conducted interviews. Research findings were presented using tables, graphs and charts. Research findings revealed that the partially computerised Accounting information system as used by the College was of high risk to the organisation with a lot of weaknesses as it negatively affected data quality decision making. Recommendations to the company were made on the best options the College could adopt in order to attain quality accounting information and these were drawn from reviewed literature and research findings. These included, among others, full computerisation, consideration by the College to acquire user friendly accounting package as well as use of web technologies.