The study examined the impact of Accounting Information System (AIS) and management decision making. The set out objectives are to; identify how accounting information system controls fraud and mismanagement, and determine how effective accounting information system is to decision making. This research was conducted in Oyo state. 56 manufacturing industries were randomly selected. Data were collected via questionnaire administration while Chi-square (X2) statistics was used for analytical purpose. It was concluded that the use of AIS enhances decision making in manufacturing industries and that there exist a strong relationship between the use of organizations AIS and managerial efficiency. Furthermore, it was revealed that AIS could be used to control fraud and mismanagement.
Keywords: Accounting Information System, Accounting System, Information System, Management Decision Making
