Abstract
The overall aim of the study was to examine the relationship between Accounting Information System (AIS)-System quality and organisational performance of selected non-governmental organisations (NGOs) in Juba, South Sudan. The study focused on the effects of AIS-system quality dimensions, which include reliability, responsiveness, assurance, and system performance, on organisational effectiveness, efficiency, and decision-making using the DeLone&McLean Information Systems Success Model and Garbage In, Garbage Out (GIGO) theory. The study design was a quantitative cross-sectional survey design with 124 respondents from seven purposively selected NGOs. A structured questionnaire was used to collect the data, and descriptive statistics and Pearson correlation analysis were used for data analysis. The findings indicated that the perception of the respondents on the AIS-system quality was generally high, particularly on the accuracy, reliability, relevance, and timeliness of the information generated by the systems. The effectiveness, decision-making, efficiency, financial performance, and internal control of the organisation were also high. Correlation analysis results indicated that AIS quality and organisational performance had a positive correlation and were statistically significant (r = 0.443, p < 0.01), meaning that the better the AIS quality, the better the organisational performance. The results indicate that AIS that are reliable and responsive help to improve financial management, accountability, reporting accuracy, and operational effectiveness of NGOs in resource-constrained environments. The study adds to the scarce empirical evidence on AIS quality and organisational performance in fragile state contexts and offers practical implications for NGO managers, policymakers, and development partners interested in enhancing accountability and organisational performance with better information systems. Future research should examine the interaction effect between system quality, information quality, data quality, and longitudinal and mixed-method research.