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This review aims to synthesize research findings and identify key themes, frameworks, and methodologies in accounting information systems performance studies.

May 10, 2026Open Access

Accounting information systems performance: A systematic literature review

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This review aims to synthesize research findings and identify key themes, frameworks, and methodologies in accounting information systems performance studies.
Conducted a systematic literature review of 57 Scopus-indexed articles published from 2020 to 2024.
Followed the PRISMA 2020 protocol for the review process.
Analyzed themes related to organizational performance, strategic influences, and user behavior.
Identified three main research focuses: organizational performance outcomes, strategic and competitive influences, and system utilization.
Highlighted the role of accounting information systems as a strategic resource beyond mere technical tools.
Contributed to the literature by identifying research gaps and proposing avenues for future studies.

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Implication

Systematic literature review synthesizes key themes in accounting information systems performance, indicating crucial insights for organizations.

Cite This Study

Agustina et al. (2025) studied this question.

synapsesocial.com/papers/6a0021cdc8f74e3340f9cc67 https://doi.org/10.22034/nasmea.2025.223149

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Implication

Systematic literature review synthesizes key themes in accounting information systems performance, indicating crucial insights for organizations.

Accounting information systems performance: A systematic literature review

Key Points

Discussion

Implication

Cite This Study

Accounting information systems performance: A systematic literature review

Key Points

Discussion

Implication

Cite This Study

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