Impact of Elements of Accounting Information Systems on Sustainability of Microfinance Institutions in Ghana: A Conceptual Perspective

Godsway Seth Jokinson Djokoto, Solomon Gbene Zaato (), Ahmad Ridhuwan Abdullah, Nur Izzati Mohammad Anuar and Noorul Azwin Mohammad Nasir
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Godsway Seth Jokinson Djokoto: Universiti Malaysia Kelantan
Solomon Gbene Zaato: Universiti Malaysia Kelantan
Ahmad Ridhuwan Abdullah: Universiti Malaysia Kelantan
Nur Izzati Mohammad Anuar: Universiti Malaysia Kelantan
Noorul Azwin Mohammad Nasir: Universiti Malaysia Kelantan

A chapter in Industry Forward and Technology Transformation in Business and Entrepreneurship, 2023, pp 371-382 from Springer

Abstract: Abstract This paper seeks to propose a framework for assessing the impact of the elements of Accounting Information Systems (AIS) on Sustainability of Microfinance Institutions (MFIs). All MFIs are supported by AIS for improved performance. However, the level of support provided by each element of AIS has not been identified in a single study. Microfinance (MF) serves the poor-unbanked living on less than daily income of USD2, but its sustainability is uncertain. The study reviews the literature on the six elements of AIS and measures three components of sustainability. The study is anchored on systems theory and other theories, stressing on factors enhancing optimal sustainability while avoiding systems suboptimality. A mixed research method is adopted, collecting data from 400 respondents for an analysis using SmartPLS. The study reviews the assertion that, in reality, a holistic system measures the collective performance of the six elements of AIS. Meanwhile, a reductionist system measures the individual performance of the six elements of a system.

Keywords: Accounting information systems; Microfinance institutions; Systems theory; Sustainability (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-2337-3_32

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DOI: 10.1007/978-981-99-2337-3_32

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