THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING ORGANIZATIONAL GOVERNANCE AND PERFORMANCE: A SYSTEMATIC REVIEW

Andi Prayitno; Lilis Karfina; Grace Theresia Pontoh; Aini Indrijawati

doi:10.21512/jafa.v13i1.14194

Authors

Andi Prayitno Accounting Master Department, Faculty Economics and Business, Hasanuddin University, Makassar, Indonesia
Lilis Karfina Accounting Master Department, Faculty Economics and Business, Hasanuddin University, Makassar, Indonesia
Grace Theresia Pontoh Accounting Master Department, Faculty Economics and Business, Hasanuddin University, Makassar, Indonesia
Aini Indrijawati Accounting Master Department, Faculty Economics and Business, Hasanuddin University, Makassar, Indonesia

DOI:

https://doi.org/10.21512/jafa.v13i1.14194

Keywords:

Accounting Information System, Organizational Governance, Organizational Performance, Transparency

Abstract

This study examines the role of Accounting Information Systems (AIS) in enhancing organizational governance and performance. By conducting a Systematic Literature Review (SLR) of 40 peer-reviewed articles published between 2014 and 2024, this research synthesizes insights using PRISMA guidelines and thematic coding analysis. The findings demonstrate that AIS implementation significantly improves transparency, accountability, internal control, operational efficiency, and strategic decision-making. Beyond technical capabilities, the effectiveness of AIS is found to be influenced by mediating factors such as leadership style, organizational culture, and internal audit functions. Leadership and internal audit emerge as consistent enablers, while culture plays a context-dependent role. This study contributes to the literature by integrating recent developments, including artificial intelligence and cloud-based AIS, offering an updated understanding of AIS capabilities in a digital governance context. The results provide actionable insights for policymakers, practitioners, and researchers in developing adaptive AIS frameworks aligned with modern governance principles. Limitations include the restricted database scope and the qualitative nature of synthesis, which suggest avenues for future empirical validation.

Dimensions

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