JURNAL ECONOMINA
Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026

AIS Quality, System Quality, Accounting Information Quality, and Decision Making Outcomes: A Bibliometric-Systematic Review

Novta Winkey Pradana (Universitas Terbuka, Indonesia)



Article Info

Publish Date
30 Oct 2026

Abstract

This study aims to examine literature developments and relationships among Accounting Information Systems (AIS) quality, accounting information quality, and managerial decision-making. It combines bibliometric analysis of 68 Scopus-indexed documents published between 2003 and 2026 with a systematic review of 36 studies, including 29 verified full-text studies and seven verified abstract-level studies retained for limited extraction. Bibliometric findings indicate increasing publication activity and thematic connections among AIS quality, information quality, decision-making, and organizational performance. The systematic synthesis identifies the relationship between system quality and accounting information quality as the most consistent finding. However, associations with decision outcomes vary across direct, indirect, mediated, information-type-dependent, and organizational contexts. Conceptual inconsistencies also remain among AIS quality, success, and effectiveness. The study proposes a non-causal evidence pathway distinguishing decision outcomes from organizational performance. Future research should prioritize clearer construct definitions, direct examination of decision-making mechanisms, methodological diversification, and empirical validation across different organizational contexts to strengthen evidence and theoretical consistency.

Copyrights © 2026






Journal Info

Abbrev

economina

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL ECONOMINA (JE) is a peer-reviewed journal which publishes original research papers. ECONOMINA has been published since 2022. It is currently published every month a year with e-ISSN: 2963-1181. The Digital Object Identifier (DOI) is assigned to each published article and the journal is ...