Advisers

Kimberly Joyce B. Embile, LPT, MAT

Discipline

Accounting And Finance

Abstract

Basic knowledge in Accounting Information Systems (AIS) prepares accounting students for technology-driven workplaces, particularly in government agencies such as the Bureau of Internal Revenue (BIR). Interns assigned to the BIR perform computerized accounting and taxation tasks that require accuracy, efficiency, and compliance with procedures. Although prior research highlights the value of AIS in academic performance, limited studies examine its relationship with internship performance in government settings. This study investigated the relationship between basic AIS knowledge and the training performance of BIR student interns. A quantitative, descriptive-correlational design was employed. Data were collected using validated questionnaires and performance evaluation forms. AIS knowledge was measured in five areas: system concepts, data entry and processing, report generation, internal controls, and data security awareness. Training performance was assessed based on efficiency, accuracy, task completion, adaptability, and professionalism. Descriptive statistics determined knowledge and performance levels, while Pearson correlation and regression analyses examined relationships and predictive associations. Findings revealed a significant positive relationship between AIS knowledge and training performance. Interns with stronger AIS foundations showed greater efficiency, higher accuracy, faster task completion, and better adaptability to system procedures. Regression results confirmed that AIS knowledge significantly predicted performance outcomes. The results suggest that stronger AIS knowledge is associated with greater internship readiness and effectiveness in government accounting environments. Further studies involving multiple institutions are recommended to validate these findings.

Keywords

accounting information systems, ais knowledge, training performance, student interns, bir