THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS: THE MEDIATING ROLE OF AUTOMATED ACCOUNTING SYSTEMS
DOI:
https://doi.org/10.61591/jslhu.24.572Keywords:
Accounting information systems, Artificial intelligence, Automated accounting systems, Business performance, Technology IntegrationAbstract
This study examines the relationship between artificial intelligence, automated accounting systems, and the effectiveness of accounting information systems in manufacturing enterprises in the Southeast region of Vietnam. The research employs the least square structural equation model (PLS-SEM) to test the relevant hypotheses. The findings indicate that artificial intelligence has a positive impact on the effectiveness of accounting information systems and automated accounting systems. Specifically, artificial intelligence not only enhances the effectiveness of accounting information systems but also plays a significant role in automating accounting processes. Automated accounting systems serve as a partial mediator between artificial intelligence and the effectiveness of accounting information systems, underscoring the importance of integrating technology into accounting processes. This study offers valuable practical implications for managers in optimizing accounting operations and developing sustainable business strategies. Furthermore, it presents avenues for future research to explore the factors influencing this relationship and the application of emerging technologies in accounting and financial management.
References
Zheng, X. L., Zhu, M. Y., Li, Q. B., Chen, C., & Tan, Y. C. FinBrain: when finance meets AI 2.0. Frontiers of Information Technology & Electronic Engineering. 2019, 20.7: pp. 914-924.
Ajrina, A., Farisi, B. A., Mauliza, N., & Hazmi, Y. Implementation of an Accounting Information System Improving the Quality of Financial Reporting. The Es Accounting And Finance. 2024, 2(03), pp. 160–165.
Hussin, N. A. K. M., Hashim, N. H. A. N., Bahari, S. N. A. S., Ali, M. M., & Bukhari, N. A. N. M. The Impact of Artificial Intelligence on the Accounting Profession: A Concept Paper. Business Management and Strategy. 2024, 15(1), 34.
DOI: https://doi.org/10.5296/bms.v15i1.21620.
Artene, A. E., Domil, A. E., & Ivascu, L. Unlocking Business Value: Integrating AI-Driven Decision-Making in Financial Reporting Systems. Electronics. 2024, 13(15), 3069.
https://doi.org/10.3390/electronics13153069.
Chander, S. Impact of artificial intelligence on society: Risk and challenges. International Journal of Engineering Science and Humanities, 14 (Special Issue 1). 2024, pp. 103–111.
DOI: https://doi.org/10.62904/s5ezzj40.
Arquam, M. Impact of Artificial Intelligence in Accounting. Interantional journal of scientific research in Engineering and Management. 2024, 08(05), pp. 1–5.
DOI: https://doi.org/10.55041/ijsrem31890.
Liu, M. Exploring the Methods of Artificial Intelligence Development on Accounting Bookkeeping System. Journal of Physics: Conference Series. 2021, 1915(4), 042029.
DOI: https://doi.org/10.1088/1742-6596/1915/4/042029.
Zalukhu, R. S., Syahputra, A., Collyn, D., Sinurat, M., & Hutauruk, R. P. S. Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia. International Journal of Business, Economics & Financial Studies. 2023, 1(2), pp. 58–63.
DOI: https://doi.org/10.62157/ijbefs.v1i2.23.
Idoko, I. F., Audu, P., & Teru, S. P. Accounting Information System: A Prevailing Tool for Appraising Firm Performance. International Journal of Accounting & Finance Review. 2018, 2(2), pp. 15–20.
DOI: https://doi.org/10.46281/ijafr.v2i2.26.
Astuti, W. A., & Wulandari, A. R. Analysis of Top Management Support on the Quality of Accounting Information System and the Impact on the Quality of Accounting Information. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities. 2020, 1, pp. 545–549.
DOI: https://doi.org/10.34010/icobest.v1i.87.
Sapkota, S. Computerized Accounting Information System in Nepalese SMEs. Journal of Balkumari College. 2022, 11(1), pp. 33–38.
DOI: https://doi.org/10.3126/jbkc.v11i1.53021.
Izuchukwu, D. C., & Patricia, N. C. Effect of Computerized Accounting System on Organizational Performance of Oil & Gas firms in Port Harcourt, Nigeria. British Journal of Management and Marketing Studies. 2022, pp. 66-88.
Hashem, F., & Alqatamin, R. Role of Artificial Intelligence in Enhancing Efficiency of Accounting Information System and Non-Financial Performance of the Manufacturing Companies. International Business Research. 2021, 14(12), 65.
DOI: https://doi.org/10.5539/ibr.v14n12p65.
Ahmad, A. Application Of Artificial Intelligence In Improving The Efficiency Of Corporate Information Systems. Journal Informatic, Education and Management (JIEM). 2023, 5(2), pp. 1–7.
DOI: https://doi.org/10.61992/jiem.v5i2.55.
Bhavya, V. M., Dharmananda, M., Monica, M., Patel, S., Mohammed, M., & Reguraman, M. Emerging Trends and Innovations of Artificial Intelligence in the Accounting and Financial Landscape. Advancements in Intelligent Process Automation. 2024, pp. 575-598.
Azman, N. A., Jamil, A. M., & Mohamed, A. Artificial Intelligence in Automated Bookkeeping: A Value-added Function for Small and Medium Enterprises. JOIV: International Journal on Informatics Visualization. 2021, 5(3), 224.
DOI: https://doi.org/10.30630/joiv.5.3.669.
Devi, M., Putri, K., Amijaya, D., & Maulana, H. Effectiveness ais on user satisfaction, real time reporting to the organizational impact. 2020, 1(2), pp. 176–190.
DOI: https://doi.org/10.38035/dijefa.v1i2.265.
Shqipdona, S., & Nexhmie, N. The Impact of Accounting Information System on the Effectiveness of Public Enterprises: The Case of Kosovo. International Journal of Economics and Business Administration. 2019, 7(Issue 3), 106–115.
DOI: https://doi.org/10.35808/ijeba/311.
Nuraliati, A., & Kusnaedi, S. The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi). 2023, 7(1), 127–139.
DOI: https://doi.org/10.36555/jasa.v7i1.2142.
Saad, M. The influence of accounting information system adoption on business performance amid COVID-19. Computers in Human Behavior Reports. 2023, 10, 100286.
DOI: https://doi.org/10.1016/j.chbr.2023.100286.
Kock, N. Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (ijec). 2015, 11(4), pp. 1-10.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. When to use and how to report the results of PLS-SEM. European business review. 2019, 31(1), pp. 2-24.
Fornell, C., & Larcker, D. F. Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research. 1981, 18(1), pp. 39-50.
Henseler, J., Ringle, C. M., & Sarstedt, M. A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of marketing science. 2015, 43, pp. 115-135.
Solikin, I., & Darmawan, D. Impact of Artificial Intelligence in Improving the Effectiveness of Accounting Information Systems. Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications. 2023, 14(2), pp. 82-93.
Shen, Z., & Tijerino, Y. Ontology-based automatic receipt accounting system. In 2012 IEEE/WIC/ACM International Conferences on Web Intelligence and Intelligent Agent Technology. 2012, Vol. 3, pp. 236-239, IEEE.
Hossain, K. M. The Usefulness of an Accounting Information Systems for Effective Organizational Performance. 2024, Available at SSRN 4956574.
Onaolapo, A. A., & Odetayo, T. A. Effect of accounting information system on organisational effectiveness: a case study of selected construction companies in Ibadan, Nigeria. American Journal of Business and Management. 2012, 1(4), pp. 183-189.
Kumar, S., Jebarajakirthy, C., & Das, M. Building trust among channel members via power sources. Journal of Business & Industrial Marketing. 2022, 37(9), pp. 1802-1817.
