Accounting Information Systems Implementation: A Literature Review

The rapid evolution of information technology has profoundly influenced everyday life, reshaping not only social interactions, but also the way businesses operate and how decisions are made in accounting. Accounting information is increasingly required to be as fast, accurate, and straightforward as possible. Achieving these objectives necessitates the automation of transaction recording in the initial phases, the acceleration of data processing within accounting systems, and the provision of financial and nonfinancial reports in real time, whether for managerial decision-making or for the preparation of financial statements. Even smaller economic entities commonly employ at least one basic accounting information system to record their daily transactions. However, as economic entities grow in complexity, the demand for accounting information systems that are capable of processing larger volumes of data with greater accuracy is becoming increasingly pressing. Consequently, there is a growing need to transition from traditional accounting systems to more advanced Accounting Information Systems solutions or, in the case of entities still relying on manual accounting tools, such as Excel, to adopt an appropriate accounting information system. The objective of this study is to examine the definitions of AIS, the processes involved in their implementation, and their impact on organizations, with particular attention to their influence on financial and non-financial reporting, as well as on key performance indicators. This is achieved through a critical analysis of the contributions of various authors who have examined the field of Accounting Information Systems.