THE IMPACT OF ACCOUNTING INFORMATION SYSTEM USE ON EMPLOYEE PERFORMANCE IN MANUFACTURING COMPANIES: “SYSTEMATIC LITERATURE REVIEW”
Keywords:
Accounting Information Systems, Employee Performance, Manufacturing Companies, Technology ImplementationAbstract
The development of information technology has encouraged manufacturing companies to utilize Accounting Information Systems (AIS) as a supporting instrument for operational activities and decision-making processes. However, previous research on the impact of AIS use on employee performance has shown inconsistent findings. This study aims to summarize and systematically analyze empirical findings regarding the impact of Accounting Information Systems on employee performance in manufacturing companies. The method used is a Systematic Literature Review (SLR) of ten scientific articles published in the period 2015–2025 and obtained from the Google Scholar and Garuda databases. The synthesis results indicate that the use of AIS generally has a positive impact on improving employee performance, especially in aspects of work efficiency, timeliness, data accuracy, and productivity. However, the magnitude of this influence is largely determined by supporting factors, such as user competence, level of trust in the system, organizational readiness, and management support. This study provides a theoretical contribution by strengthening the relevance of the Technology Acceptance Model (TAM) and the contingency approach in explaining the relationship between AIS and employee performance, and serves as a foundation for the development of further studies on AIS digitalization in the manufacturing sector.
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