Culture to face continual changes in the environment

culture to face continual changes in the environment. Innovation is the incentive with which a
virtuous circle will be put in place, leading to better firm performance and a reduction in the
financial and organizational obstacles, while making it possible to access capital markets.
In order to deploy these strategies, Rwandan Telecommunication firms have needed to invest in
technology to promote information and communication in different areas of the organization
such as production, design, innovation, marketing, commercial management or after sales
service, because all of them are very directly identified with gaining or losing market share. This,
in turn, has to be reflected in the results and productivity achieved. Although in comparative
organizational cultures among countries Rwanda in EAC countries appears as a country with
high resistance to changes that deliver uncertainty such as companies’ investments in IT
(Hofstede, 2001). Still, in the recent years Rwandan companies have developed significantly
above all on the tertiary sector and have made great efforts to reorganize and innovate (Banegas
and Myro, 2008). Currently in Rwanda, in the majority of areas, there is a common

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understanding that using information technologies has been crucial to broaden markets and to
spare selling management costs. In MTN Rwanda Cell information and the new computer tools
have allowed the company to make a better use of their accounting systems in their relations with
suppliers and customers and other kind of stakeholders of company. In the same way the
development of the electronic banking allows the company to save a lot of time in their
transactions; moreover, AIS have fastened tax management.
On the other hand, to what extent this investment in specific technology for the economic-
financial area is related to performance and productivity indicators is a question as yet
insufficiently analyzed. Studies have been made by many authors regarding the potential IT
contribution, in general, to increasing productivity. The latter, even in moments of crisis such as
the present time, opt for the need to continue investing in this type of technology to achieve
continuous company improvement (Cramm, 2008).
As information and communications technologies cover a wide range and include all the areas in
which a firm acts, this research work has focused on a specific part of them, the accounting
information systems (AIS) to show that computerized accounting tools are directly related to the
economic and financial results and productivity in evaluation of the financial performance of
business organizations. AIS are systems used to record the financial transactions of a business or
organization. This system combines the methodologies, controls and accounting techniques with
the technology of the IT industry: user interface, computers and sophisticated software. The
software used to track transactions provides internal reporting data, external reporting data,
financial statements, and trend analysis capabilities all that lead to the proper evaluation of the
company.