Advisers

Cecilia Gonzales

Discipline

Accounting And Taxation

Abstract

Small and Medium Enterprises (SMEs) play a significant role in national and global economic development particularly in urban areas such as Quezon City. They create jobs, offer essential services, foster innovation, and support the growth of gross domestic product (World Bank; IFC, 2024). Thus, the study aims to evaluate the perception of managerial decision-making and determine how Accounting Information System (AIS) support small-and medium-sized enterprises (SMEs) located along Commonwealth Avenue, Quezon City. The study employed a descriptive quantitative research design using a structured survey questionnaire administered to SME owners and managers selected through purposive sampling. Statistical tools such as frequency distribution, percentage, weighted mean, and standard deviation were used to analyze and interpret the collected data. The findings indicate that Accounting Information System provides substantial support to managerial decision-making by improving the reliability of financial information, strengthening planning and control processes, and enabling more timely and data-driven strategic actions. However, the results also reveal that limitations in system utilization, technical knowledge, and organizational resources continue to affect the full realization of Accounting Information System benefits in SMEs. The study concludes that enhancing Accounting Information System training, strengthening system integration, and promoting data-driven managerial practices can significantly improve decision- making perceptions and organizational performance. The results of this research may serve as a useful reference for SME managers, academic institutions, and future researchers seeking to improve Accounting Information System adoption and managerial practices in small business environments.

Keywords

accounting information system