The Impact of Accounting Information System on the Effectiveness of Public Enterprises: The Case of Kosovo

Abstract

Purpose: The aim of this paper is to measure the impact of the accounting information system on the effectiveness of public enterprises in Kosovo. Design/methodology/approach: The study ensured primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data, were analyzed by descriptive statistics, correlation and multiple linear regression analysis. Findings: The analyzed results provide an overview of significant impact of accounting information system on effectiveness of public enterprises in Kosovo. The effectiveness of public enterprises has been expressed through quality of financial reporting, decision-making process, control system, performance and facilitation of transactions in general. Practical implications: The findings emphasize the importance of the accounting information system towards increasing effectiveness in public enterprises, respectively providing support for quality of financial reporting, decision-making process, control system, performance and facilitation of transactions process. Originality/Value: The study results encourage and provide opportunities to increase the quality of the accounting information system, taking into consideration his importance on effectiveness at public enterprises.