The present study evaluates the efficiency of Accounting Information Systems of the selected mobile
telecommunication companies. The total Accounting Information System of the selected mobile
telecommunication companies is computerized and all transactions are processed by the computer.
The use of computerized AIS gives opportunities for the selected mobile telecommunication companies
to perform the accounting functions more effectively and efficiently because the use of computerized
AIS bears significant time and cost savings. The existing Accounting Information Systems help
recording various accounting transactions, processing these transactions and prepare the financial
statements like income statement, balance sheet, owner’s equity statement, cash flow statement which
are the snapshot of the financial position of the organization and the main outputs of the accounting
system. Existence of internal control system increases the efficiency of AIS through ensuring
safeguarding of assets, reliability of accounting information, accuracy of accounting information.
Existence of effective internal control system also increases efficiency of AIS through the prevention of
frauds. Separation of operation and accounting also increases the efficiency of AIS because the
separation of operation from accounting ensures correct processing of transactions without
manipulation of figure. Existence of proper security measure also increases the efficiency of AIS
through safeguarding the assets of a firm, ensuring the accuracy and reliability of accounting data and
information, providing efficiency in all of the firm’s operations and encouraging adherence to
managements’ prescribed policies and procedures. Good documentation is increased the efficiency of
Accounting Information Systems. Good documentation is essential for providing reliable and relevant
information which helps management to perform business activities properly. Accounting Information
Systems also provide information which support to all levels of management activity such as
operational level, middle level and top level management. So, the study concluded that since the
various users of financial statement is decision oriented the preparation of the financial statement must
be more carefully done for ensuring the qualitative characteristics of accounting information produced
by Accounting Information Systems so that in can help take effective decision making process which
activities is possible then the existent accounting information systems is worked with efficient. So, it can
concluded that Accounting Information System is absolutely necessary for decision making in every