The implementation of AIS for public organizations enables the management to improve decision- making, internal controls and financial information as well as produces the financial reporting and statement on a standardized format and timely basis to the stakeholders. Markus and Lynn (2009) show that the successful implementation of AIS requires, among others, an AIS to be fit with the culture, i.e. the norms and value system that characterize the organization. The study also suggests that the systems will be useful when the information provided by them is used effectively in the decision-making process by users.