Harnessing Accounting Information Decision-Making Quality in Public Organizations: A Sri Lankan Perspective in the Era of Digital and AI Transformation

The rapid evolution of digital technologies has transformed accounting and financial decision-making worldwide. Accounting Information Systems (AIS) are now pivotal in providing accurate, timely, and relevant financial data to support strategic and operational outcomes. This study examined the quality of accounting information for decision-making in Sri Lanka's public organisations. A survey was conducted with sixty-eight Master of Business Administration students, who represent current and future managerial professionals in Sri Lanka. A standardized survey instrument was employed for data collection, and statistical techniques including Cronbach's Alpha, Pearson correlation, Multiple Linear Regression, and multicollinearity testing were used for analysis. Python and SPSS were utilised to validate the concepts and test the hypotheses. Regression analysis revealed that Reliability and AIS Effectiveness were the most significant predictors of decision-making quality, followed by Comparability. A moderate positive correlation was found between experience and relevance, and male respondents scored slightly higher on AIS performance and decision-making scores. These findings highlight the importance of investing in high-quality, customized AIS to enhance managerial outcomes. This study contributes empirical evidence from a developing economy and provides practical guidance for decision-makers, educators, and practitioners seeking to improve decision-making through effective AIS implementation.