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This is a Literature Review study.

October 11, 2025Summa Journal of Accounting and Tax

The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance

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Enhancing accounting information systems quality is essential for sustaining organizational performance.
The study identifies profitability and cost efficiency as key impacts of accounting information systems.
Systemic factors like regulation and digital infrastructure determine the effectiveness of accounting information systems.
There is a notable variation in impact between developed and developing countries regarding accounting information systems.

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Implication

Narrative review highlights the importance of accounting information systems on financial and non-financial performance, suggesting enhanced strategies for competitiveness.

Cite This Study

Eliya Fatma Harahap (2025) studied this question.

synapsesocial.com/papers/68e9b1c1ba7d64b6fc13231c https://doi.org/10.61978/summa.v3i3.971

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Implication

Narrative review highlights the importance of accounting information systems on financial and non-financial performance, suggesting enhanced strategies for competitiveness.

The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance

Key Points

Discussion

Implication

Cite This Study

The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance

Key Points

Discussion

Implication

Cite This Study

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Also Consider