INFLUENCE OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN WESTERN REGION, KENYA

Purpose: The study sought to investigate the influence of management accounting information systems on financial performance Deposit taking Sacco’s in western region, Kenya
 Methodology: adopted descriptive explanatory research design, 7 deposit SACCOs from region with a total population 61 employees positions. Data was collected using questionnaires and analyzed through inferential statistics which involved testing hypotheses simple correlation regression model at 95% confidence level, multiple hierarchical were also used, included use frequencies percentage. presented by tables figures.
 Findings: Findings showed scope MAIS had positive beta coefficient (β1=0.409, p=0.017) indicating that has significant Taking Saccos Western Region, timeliness (β2=0.415, p=0.008 suggesting Savings Credit Co-Operative Societies aggregation (β3=0.329, p=0.021) revealing Region integration (β4=0.392, p=0.010) there is Region.
 Unique contribution theory, practice policy (recommendation): recommended implement Management Accounting Information System their operational framework as it would lead improved performance.