Synthesis and Evolutionary Analysis of Key Factors of Accounting Information System Effectiveness in Indonesia

This study aims to analyze the evolution of the determinants of the effectiveness of the accounting information system in Indonesia, as measured by the quality of financial statements, by examining the consistency and contradictions in previous research findings. This study employs the Systematic Literature Review (SLR) method on 70 articles from 2014 to 2024, obtained through Publish or Perish, with active Sinta accreditation and valid DOIs. The results reveal that factors such as human resource competence, internal control systems, and the use of information technology are the most dominant studied variables. However, their effects show significant inconsistencies across various studies. These inconsistencies can be explained by contextual variables such as entity type (government, MSMEs, corporations) and methodological complexity (e.g., use of moderation or mediation variables) in more recent research. Theoretically, this study proposes an integrated conceptual model that combines human, organizational, and technological factors while highlighting the role of contextual variables. Practically, this model provides evidence-based guidance for managers, accountants, and policymakers in designing more effective accounting information system implementation strategies. The novelty of this research lies in its comprehensive synthesis of a decade of fragmented research into an integrated conceptual framework. This proposed model offers an explanation for previously contradictory findings, a contribution not made by earlier literature reviews in the Indonesian context.