The Relationship Between Accounting Information Systems (AIS) and Financing Decisions in Education


  • Muhammad Saleem Bhatti 1University of Education, Vehari Campus Author
  • Muhammad Taimoor Hussan Abbasi Author
  • Muhammad Sajid Anwar Baig Author


Accounting Information System, Managerial Finance, Management Accounting, Financial Decision in Educational Organizations


Purpose of this research is to examine the tendency of Accounting Information System (AIS) 
as a relationship with Financing Decisions in educational organizations. Design of this study 
the researcher used both analytical and descriptive forms of research design for this research 
study. The core purpose of descriptive research is to illustrate the present firm of affairs. 
Analytical research philosophy design is used to investigate the existing facts from the data 
collected from the target respondents. The sample size consists of 150 managers of 
educational organizations. A Comprehensive questionnaire is developed to collect scale for 
evaluating the theoretical model of this paper. Findings factors abstracted from the tendency 
of Accounting Information System (AIS) toward financing decisions, Management 
Accounting, Financial Performance and Measurement and Decision-Making Process have 
shown significant relations of the AIS in using the Financing Decisions. Research limitations/ 
implications – most of the concerned articles are taken from Canada, Malaysia, China, 
Poland, UK, the USA and other countries, limited time for collecting data conducting the 
questionnaire survey. The sample size was small to only 150 respondents, but the results are 
implicated on overall Accounting Information System (AIS) in Financing Decisions. It is 
suggested that the study should be conducted in the whole educational organizations. 
Originality/value – the previous studies are country based, but this study has been conducted 
to specifically focus the Bahawalpur region of southern Punjab, Pakistan which aimed at 
identifying the accurate response of Accounting Information System (AIS) tendency towards 
Financing Decisions and it could be very useful for educational organizations Financing 


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