Opportunities and Challenges in Implementing AIS Practices: Insights from Boac, Marinduque’s Tourism Business

Abstract

This study investigates challenges encountered by tourism enterprises in Boac, Marinduque, during the integration of accounting information systems (AIS) and strategies employed to overcome these problems. Through a qualitative research approach involving interviews with ten tourism-related businesses, the study assesses the efficacy of current AIS and plans for future enhancement. Key hurdles in AIS integration include insufficient training, a lack of technical understanding, and financial barriers. Regardless of these, businesses deploy diverse methods to mitigate these issues, such as hiring experts, using cloud-based software, and investing in workforce training. Although the current AIS is deemed reasonably efficient, there is a recognized need for development. Initiatives are underway for technology funding, strengthening internal controls, and expert recommendation acquisition. Findings suggest that with the aid of addressing AIS implementation challenges, tourism businesses in Boac, Marinduque, can enhance their financial reporting, decision-making tactics, and overall performance. The study underscores that human error in financial reporting can extensively impact operations, necessitating measures to reduce related risks. These insights are crucial for tourism enterprise stakeholders, policymakers, educators, and researchers in Marinduque and comparable tourist locations within the Philippines, contributing to the domains of tourism management, accounting, and information systems.