Scenario of AIS Practices on Private Commercial Banks in Bangladesh: An Exploratory Study

This study aims to pursue scenario of Accounting Information Systems (AIS) in the private commercial banks in Bangladesh. It focuses on the thoroughness and behavior of AIS practices in the Bangladeshi private commercial banks. The method for collecting data was interviewing key bank personnel with individual questionnaires. An abuzz accounting information system is essential to any organization’s long run success. There would be no way to determine how well the organization is performing without a means of monitoring the events that happen. For this reason an attempt has been made in the present paper to assess the AIS practices of the private commercial banks in Bangladesh. To this end, a total of 36 responses were collected on a structured questionnaire from Bangladeshi private commercial banks. In combine, AIS is in the primordial stage i.e., there is no such well structured AIS in the private commercial banks. They use computer usually for working purposes. But the impact of computerized AIS is insignificant. Data collection, data maintenance, data management, data control and information generation is somewhat acceptable. They should give more importance on internal control system, safeguarding of assets and information generation.