ACCOUNTING INFORMATION SYSTEMS AND DECISION-MAKING IN NIGERIAN TERTIARY INSTITUTIONS: EVIDENCE FROM COLLEGE OF EDUCATION, AKWANGA, NASARAWA STATE

This study examines the role of Accounting Information Systems (AIS) in improving decision-making within the College of Education Akwanga, Nasarawa State, Nigeria. The research aims to illustrate how Accounting Information Systems AIS supports managerial decisions and operational efficiency, thereby contributing to the institution's overall strategic objectives. The research adopted a survey research design to study accounting information and its relationship with decision-making in College of Education through qualitative and quantitative analysis. The stratified sampling technique was applied in determining the sample size. The sample size of the study in College of Education with 100 respondents. The results indicated that accounting information was important in determining decision-making. Also, the findings imply that information relevance is an important determinant of decision-making. The findings show that information reliability (Mean = 3.9) is a key determinant of decision-making. The findings imply that information relevance (Mean= 4.1) is an important determinant of decision-making. However, despite these benefits, challenges remain. These include limited technical expertise among some accounting personnel, occasional system downtime, inadequate funding for necessary software and hardware upgrades, and a general under-utilization of the full capabilities of AIS. Conclusively, it is evident that the Accounting Information System is not merely a record-keeping tool but a critical strategic asset that supports decision-making in the College of Education, Akwanga.