Abstract

This study examines the moderating role of System User Competence (SUC) in the relationship between Accounting Information Systems (AIS) and Managerial Decision-Making (MDM) within organizations in North African countries. Using a mixed-method approach, including surveys and interviews, the research found that AIS significantly enhances MDM. Furthermore, SUC not only directly impacts MDM positively but also amplifies the effectiveness of AIS. The findings underscore the importance of integrating robust AIS with comprehensive user training programs to optimize decision-making processes. These insights are particularly valuable for organizations in developing regions aiming to leverage technological investments for better managerial outcomes.