THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW
Keywords:
Accounting information systems, financial reporting quality, information systems, systematic literature reviewAbstract
The development of information technology drives public and private sector organizations to adopt integrated information systems, one of which is Accounting Information System (AIS) are utilized to support financial management activities and organizational decision-making. Accounting information systems play a crucial role in processing financial data and transactions into accurate, relevant, and timely information, thereby substantially influencing the quality of the financial reports produced. Various empirical studies indicate a positive and statistically significant association between the implementation of AIS and the quality of financial reports. However, these findings remain scattered across various studies with diverse approaches, objects, and results. Therefore, this research aims to conduct a Systematic Literature Review (SLR) to identify, analyze, and synthesize previous studies discussing the impact of AIS on financial reporting quality. The SLR method is applied by examining relevant scholarly articles from various literature sources to obtain a comprehensive overview of the contribution of accounting information systems to enhancing financial statement quality. The results of this study are expected to provide a deeper understanding of the factors influencing financial reporting quality resulting from the implementation of AIS, as well as to identify research gaps as a basis for the development of future studies.
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