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The Impact of Accounting Information System on the Organizations Financial Performance

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Sustainable Finance, Digitalization and the Role of Technology (ICBT 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 487))

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Abstract

In the face of fast technological progress, increasing knowledge, and difficult demands from businesses and customers, an accounting information system is an essential instrument in the hands of managers seeking to sustainable competitive advantage. The impact of accounting information systems on organizations financial performance is investigated in this study. The primary goal of this paper is to review the theoretical and conceptual basis as well as research findings on accounting information systems and company financial performance. According to the findings of the review, previous studies on the impact of accounting information on financial performance focused on the cost implications of accounting information systems as they relate to corporate financial performance. The vast majority of studies used a survey study methodology to investigate this link, and the rest of the researches were conducted in industrialized economies where accounting information systems technologies have been extensively adopted. As a result, this study suggests that further research should done in this area to close this research gap.

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Author information

Authors and Affiliations

  1. College of Business and Finance, Manama, Bahrain

    Thabet Yusuf AlBastaki

  2. Ahlia University, Manama, Bahrain

    Allam Hamdan

Authors
  1. Thabet Yusuf AlBastaki
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  2. Allam Hamdan
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Editor information

Editors and Affiliations

  1. Middle East Technical University, Northern Cyprus Campus, Kalkanlı, Güzelyurt, Turkey

    Bahaaeddin Alareeni

  2. College of Business of Finance, Ahlia University, Manama, Bahrain

    Allam Hamdan

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AlBastaki, T.Y., Hamdan, A. (2023). The Impact of Accounting Information System on the Organizations Financial Performance. In: Alareeni, B., Hamdan, A. (eds) Sustainable Finance, Digitalization and the Role of Technology. ICBT 2021. Lecture Notes in Networks and Systems, vol 487. Springer, Cham. https://doi.org/10.1007/978-3-031-08084-5_5

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  • DOI: https://doi.org/10.1007/978-3-031-08084-5_5

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-08083-8

  • Online ISBN: 978-3-031-08084-5

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