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