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All Journal Journal of Applied Finance & Accounting
Andi Prayitno
Accounting Master Department, Faculty Economics and Business, Hasanuddin University, Makassar, Indonesia
Economics, Econometrics & Finance

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THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING ORGANIZATIONAL GOVERNANCE AND PERFORMANCE: A SYSTEMATIC REVIEW Andi Prayitno; Lilis Karfina; Grace Theresia Pontoh; Aini Indrijawati
Journal of Applied Finance and Accounting Vol. 13 No. 1 (2026): Publish on June 2026
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v13i1.14194

Abstract

This study examines the role of Accounting Information Systems (AIS) in enhancing organizational governance and performance. By conducting a Systematic Literature Review (SLR) of 40 peer-reviewed articles published between 2014 and 2024, this research synthesizes insights using PRISMA guidelines and thematic coding analysis. The findings demonstrate that AIS implementation significantly improves transparency, accountability, internal control, operational efficiency, and strategic decision-making. Beyond technical capabilities, the effectiveness of AIS is found to be influenced by mediating factors such as leadership style, organizational culture, and internal audit functions. Leadership and internal audit emerge as consistent enablers, while culture plays a context-dependent role. This study contributes to the literature by integrating recent developments, including artificial intelligence and cloud-based AIS, offering an updated understanding of AIS capabilities in a digital governance context. The results provide actionable insights for policymakers, practitioners, and researchers in developing adaptive AIS frameworks aligned with modern governance principles. Limitations include the restricted database scope and the qualitative nature of synthesis, which suggest avenues for future empirical validation.
Co-Authors Aini Indrijawati Grace Theresia Pontoh Lilis Karfina