<![CDATA[The increasing complexity of business transactions and the growing demand for timely, accurate, and transparent financial information have driven organizations to shift from manual bookkeeping toward digital-based accounting through the adoption of Accounting Information Systems (AIS). This study aims to examine the impact of AIS adoption on the efficiency of financial reporting, with a focus on processing speed, data accuracy, and compliance with reporting standards. A quantitative approach was employed, involving 120 respondents consisting of accounting staff and financial managers from small and medium-sized enterprises (SMEs) and service-sector organizations that have implemented computer-based accounting systems. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results reveal that AIS adoption, measured through system quality, information quality, and user competence, has a positive and significant effect on financial reporting efficiency. Among the three dimensions, information quality shows the strongest influence, followed by system quality and user competence. These findings indicate that the effectiveness of digital accounting implementation depends not only on the sophistication of the technology itself but also on the quality of the information it produces and the readiness of the users operating it. The study offers practical implications for organizations seeking to strengthen their financial reporting processes through more strategic AIS investment and structured user training programs.]]>
Copyrights © 2026
