Rajeev S (2008) has specified that AIS plays a major role in reducing operational inefficiency and improving decision-making in many areas of governance. AIS is one of the concepts that can empower the governing bodies to administer the progress of the education plan in the whole country and serve various stakeholders in a much better
manner. An accounting function within the higher education that utilizes true accounting data would decrease the susceptibility of decisions based on the internal politics or subjective information and increase the probability of linking decision-making and strategy to the higher education mission.