Abstract:
The main objective of the study was to assess accounting information system practices and
performances of selected commercial banks: in the case of Gondar city administration. The study used
cross sectional survey design. The study was based on both primary and secondary sources.
Questionnaire was distributed to 242 sampled employees, which were selected using stratified
random sampilng technique. Banks annual balance sheet and income statements were also used
to collect financial data from 2013 to 2017. The data was analyzed using descriptive statistics.
The study employed descriptive financial ratio analysis technique to measure, describe and
analyze the financial performance. In addition, descriptive statistics such as means and standard
deviations was used to corroborate the result. The overall results of the study indicated that
banks achieved a sound improvement in both financial and non-financial performances due to
the introduction of accounting information system. The findings also revealed that, the practice
of AIS in improving managerial performance was found high. Moreover, the result revealed that,
as service quality of accounting information system increased, the managerial performance was
also increased with a higher magnitude. Moreover, system quality, security, and ease of use as
well as system content had higher quality services; while AIS shown lower level of quality of
service was exhibited in provisioning of quality information. Finally based on the findings the
study recommends it would have been best if the managers focus on accounting information
system for decision making processes
