Abstract
Financial reporting in Local Government Units (LGUs) is essential for promoting transparency, accountability and effective governance. Accurate financial reports bolster both internal management and public trust in the administration of public funds. This study explored the quality of Accounting Information Systems (AIS) in Ghanaian Local Government Units and its impact on the accuracy and transparency of financial reporting. The study also explores the moderating effect of staff training on the relationship between Accounting Information Systems quality and the quality of financial reporting. Data were collected exclusively through structured questionnaires distributed to financial officers and other relevant personnel within the selected district Metropolitan, Municipal and District Assemblies in Ghana. The findings revealed that high-quality AIS significantly improves the accuracy and transparency of financial reports, with critical factors including the system’s ability to meet information needs, integration with other systems, and strong security measures. It is therefore recommended that Local Governments Units must put in place measures to enhance AIS Quality which increases financial reporting accuracy.