Effectiveness of Computerised Accounting Systems Usage on Organisational Performance in Tanzania: A Case of Tanzania Airports Authority

Unlike manual accounting systems, computerised accounting systems (CAS) enable organisations to process large volumes of financial data efficiently, accurately and within a short period of time. This study assessed the effectiveness of CAS usage on organisational performance, focusing on Tanzania Airports Authority. Specifically, it assessed the influence of CAS on cash flow management at TAA. An explanatory sequential design, along with a mixed-methods approach, was used. A sample of 63 respondents was obtained randomly and purposively. Questionnaires and in-depth interviews were used to obtain responses from respondents. Quantitative data were analysed descriptively and inferentially using multiple regression, while qualitative data were analysed through content analysis. The findings show that CAS has been effective towards TAA’s performance, with automation significantly optimising liquidity control, enhancing financial transparency and accelerating decision-making, with cash flow management having B=0.023 and p=0.001 for an R2 of 0.466 (46.6%) and the remaining 53.4% depending on other factors not included in the study. CAS influenced cash flow management by providing real-time tracking of airport revenues and improving cash flow forecasts, reducing collection periods and the accumulation of outstanding receivables, which allowed management to optimise capital and meet immediate financial obligations. By so doing, the management gained instant access to cash inflows and outflows across different revenue streams (e.g., landing and parking fees, passenger service charges and concessions). It is concluded that CAS have enhanced instant access to reliable financial data towards decision-making. The study recommends that TAA integrate CAS directly with banking portals and billing systems to track landing and passenger fees in real-time. The study was strictly done at Tanzania Airports Authority; thus, the findings may not be generalised to other public sector agencies or private companies other than TAA.