MARCIA FOYA
C1111760G
SHAMISO ZVITARE
C1111283N
LEONA MAFUME
C1111310S
BETTY CHISVO
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INTERNAL USERS
Management
They use the information for planning that is
the development of short term and long term
plans
Supervisors
Controlling activities that involve motivating
employees and evaluation of people and other
resources within the organisation
3.Internal auditors
 They use the information that enables to access
operational and internal controls .
4 employees
 They use the information in order to carryout
their daily duties.
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Tax accountants must understand the client’s
AIS adequately to be confident that it is
providing complete and accurate information
for tax planning and compliance work.
Potential investors
They want information that will enable them to
access the feasibility of investing their funds in
a particular entity or to withdraw their funds
and invest it else where. Information can be
obtained from the SOFP, SOCI and SOCE
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Creditors
They want to access the ability of the company
to settle its debts.
Debtors
They are mainly concerned about the going
concern of a company
This will assure them if the company is able to
supply them with raw materials in the
future(continued business).
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According to Wilkinson (2005), it is a unified
structure within an entity, such as a business
firm that employs physical resources and other
components to transform economic data into
accounting information with the purpose of
satisfying the information needs of a variety of
users. Hurt (2000), defined it as a set of
interrelated activities, documents and
technologies designed to collect data process it
and report information to a diverse group of
internal and external decision makers.
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Wilkinson (2005), describes it as a software
system and set of set of business processes that
are used to pull together information and
tactical systems. It converts data from mainly
internal source that is within the organisation
into information for instance summary reports
and exception reports.
AIS
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MIS
is concerned about day
to day running of the
business with
subsystems such as
Transaction Processing
System (TPS).
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MIS is mainly used for
strategic planning
which involves
identifying a company’s
long run goal and
developing plans for
achieving these goals.
AIS
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MIS
records financial
transactions which are
economic events that
affect assets and
equities of a firm and is
measured in monetary
terms for instance sale
of goods to customers
cash movements etc.
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goes beyond AIS in that
it records financial
transactions and nonfinancial transactions.
AIS
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MIS
provides information
for internal and external
use.
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MIS principally
provides information to
internal parties.
AIS
AIS is used as a tool for
short term decision
making.
It uses historical data.
MIS
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MIS gives data for long
term decision making
and control.
MIS is futuristic that is
decisions are made
based on projections.
AIS
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MIS
supports stewardship
management with
information contained
in the financial
statements and
responsibility report.
Information is about
how resources are
utilised and
safeguarded.
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MIS is used as a
yardstick for measuring
performance. Managers
make future projections
and hence actual results
are compared with the
projections made.
AIS
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MIS
provide information
that conforms to
Generally Accepted
Accounting Principles
(GAAP).
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Albright (2006) goes on
to say it is produced in a
variety of formats that
meet the particular
information needs of a
company’s managers.