Accounting information systems performance: A systematic literature review

Accounting information systems (AIS) play a crucial role in supporting the strategic aspects of organizations, including enhancing organizational awareness and fostering innovation in decision-making. This study conducted a systematic literature review (SLR) of Scopus-indexed articles published between ۲۰۲۰ and ۲۰۲۴, resulting in a final sample of ۵۷ articles. The study aims to synthesize prior research findings and identify key research themes, theoretical frameworks, and methodological approaches commonly used in AIS performance studies. The review process followed the PRISMA ۲۰۲۰ protocol. The results revealed three main research focuses: (۱) organizational performance outcomes, (۲) strategic and competitive influences, and (۳) system utilization and user behavior. This review emphasizes the strategic role of AIS not merely as a technical tool but also as an organizational resource for enhancing decision-making and achieving competitive advantage. This study contributes to the AIS literature by identifying research gaps and providing a foundation for future contextual and theory-based investigations.

کلیدواژه ها:

Organizational Outcome ، accounting information systems ، System Utilization ، Theoretical Frameworks ، Strategic Decision