Accounting Information Systems and Financial Performance: How Artificial Intelligence Plays a Mediating Role

Abstract

This investigation examines how accounting information systems (AIS) can benefit from AI to boost financial performance. The impact of AI on the correlation between AIS and financial outcomes is the focus of this research. Financial results from AIS have improved thanks to AI optimisation. Accounting information systems that use AI technology can boost financial reporting precision, decision quality, and overall business success. AIS’s use of AI improves financial management by processing large amounts of data, identifying patterns and outliers, automating mundane tasks, and providing real-time insights. The research also reveals many factors that facilitate AI integration in AIS. A few examples are helping accountants learn how to use AI-driven systems, ensuring that personal information is kept secure, and being transparent and accountable for all financial transactions. The study recommends that businesses implement AI as a strategic tool to boost AIS. Accounting information systems can benefit greatly from artificial intelligence, enabling businesses to better respond to changing market conditions, make more informed decisions, and maintain profitable growth. Accounting firms can be encouraged to adopt AI if policymakers develop a conducive regulatory environment that addresses concerns about innovation, data protection, and ethics. Academics, businesses, and regulators must all work together to ensure that AI in accounting information systems is applied responsibly and ethically. Finally, accounting information systems can benefit from AI’s ability to boost financial performance. The findings emphasise the need for organisations to adopt AI technologies and modify their AIS to leverage AI benefits. In an ever-changing company, doing so can improve financial performance, establish a competitive edge, and generate long-term success.