IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i4p1595-d1591613.html

Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model

Author

Listed:
  • Xinmiao Wang

    (Business School, Qingdao University of Technology, Qingdao 266520, China)

  • Wenlong Zhu

    (Business School, Qingdao University of Technology, Qingdao 266520, China)

Abstract

An information system (IS) is an organic system that integrates personnel, technology, data, and other resources for information collection, processing, storage, transmission, and utilization, supporting organizational decision making, management, and business development. Against the backdrop of sustainable development being integrated into the strategic goals of enterprises, the impact of accounting information systems (AISs) on corporate sustainability performance has garnered significant attention. This study employs the IS success model as its theoretical underpinning and incorporates both the quality of AISs and sustainability performance into the research framework. Likert scales were adopted to collect data, and structural equation modeling was conducted to test our hypotheses. The findings reveal that information quality and service quality exert a notably positive influence on intention to use and satisfaction. Meanwhile, system quality only positively impacts intention to use. There exists an interactive relationship between intention to use and satisfaction. Satisfaction positively contributes to corporate sustainability performance, whereas intention to use only positively affects environmental performance. This research offers a theoretical foundation and practical guidelines for enterprises aiming to optimize their AISs and enhance sustainability performance.

Suggested Citation

  • Xinmiao Wang & Wenlong Zhu, 2025. "Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model," Sustainability, MDPI, vol. 17(4), pages 1-22, February.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:4:p:1595-:d:1591613
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/4/1595/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/4/1595/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Adel M. Qatawneh, 2023. "The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model," Sustainability, MDPI, vol. 15(9), pages 1-16, April.
    2. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    3. Abdalwali Lutfi & Manaf Al-Okaily & Adi Alsyouf & Mahmaod Alrawad, 2022. "Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making," Sustainability, MDPI, vol. 14(13), pages 1-17, July.
    4. Edyta Bombiak & Anna Marciniuk-Kluska, 2018. "Green Human Resource Management as a Tool for the Sustainable Development of Enterprises: Polish Young Company Experience," Sustainability, MDPI, vol. 10(6), pages 1-22, May.
    5. Stacie Petter & William DeLone & Ephraim McLean, 2008. "Measuring information systems success: models, dimensions, measures, and interrelationships," European Journal of Information Systems, Taylor & Francis Journals, vol. 17(3), pages 236-263, June.
    6. Trevor D. Wilmshurst & Geoffrey R. Frost, 2001. "The role of accounting and the accountant in the environmental management system," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 135-147, May.
    7. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    8. Xuemei Fu & Zhicai Juan, 2017. "Understanding public transit use behavior: integration of the theory of planned behavior and the customer satisfaction theory," Transportation, Springer, vol. 44(5), pages 1021-1042, September.
    9. Lina Dagiliene & Kristina Šutiene, 2019. "Corporate sustainability accounting information systems: a contingency-based approach," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(2), pages 260-289, May.
    10. William Q. Judge & Thomas J. Douglas, 1998. "Performance Implications of Incorporating Natural Environmental Issues into the Strategic Planning Process: An Empirical Assessment," Journal of Management Studies, Wiley Blackwell, vol. 35(2), pages 241-262, March.
    11. Thomas Dyllick & Kai Hockerts, 2002. "Beyond the business case for corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 11(2), pages 130-141, March.
    12. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lo, Hui-Chiung & Chang, Wen-Jung & Chen, I-Hung, 2026. "From purchase to return: How personalized E-commerce recommendations shape consumer behavior," Journal of Retailing and Consumer Services, Elsevier, vol. 88(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    2. Mehrnaz Ashrafi & Gregory M. Magnan & Michelle Adams & Tony R. Walker, 2020. "Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
    3. Edyta Bombiak & Anna Marciniuk-Kluska, 2019. "Socially Responsible Human Resource Management as a Concept of Fostering Sustainable Organization-Building: Experiences of Young Polish Companies," Sustainability, MDPI, vol. 11(4), pages 1-28, February.
    4. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    5. Fabricia S. Rosa & Lorenzo Compagnucci & Rogerio J. Lunkes & Januário J. Monteiro, 2023. "Green innovation ecosystem and water performance in the food service industry: The effects of environmental management controls and digitalization," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5459-5476, December.
    6. Yang Chen & Guiyao Tang & Jiafei Jin & Ji Li & Pascal Paillé, 2015. "Linking Market Orientation and Environmental Performance: The Influence of Environmental Strategy, Employee’s Environmental Involvement, and Environmental Product Quality," Journal of Business Ethics, Springer, vol. 127(2), pages 479-500, March.
    7. David Littlewood & Rachel Decelis & Carola Hillenbrand & Diane Holt, 2018. "Examining the drivers and outcomes of corporate commitment to climate change action in European high emitting industry," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1437-1449, December.
    8. Guang-Wen Zheng & Abu Bakkar Siddik & Mohammad Masukujjaman & Nazneen Fatema, 2021. "Factors Affecting the Sustainability Performance of Financial Institutions in Bangladesh: The Role of Green Finance," Sustainability, MDPI, vol. 13(18), pages 1-27, September.
    9. Henri, Jean-François & Boiral, Olivier & Roy, Marie-Josée, 2016. "Strategic cost management and performance: The case of environmental costs," The British Accounting Review, Elsevier, vol. 48(2), pages 269-282.
    10. Tu Thanh Hoai & Nha Nguyen Minh & Hien Vo Van & Nguyen Phong Nguyen, 2023. "Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1928-1941, July.
    11. Antonius Setyadi & Yunata Kandhias Akbar & Sunda Ariana & Suharno Pawirosumarto, 2023. "Examining the Effect of Green Logistics and Green Human Resource Management on Sustainable Development Organizations: The Mediating Role of Sustainable Production," Sustainability, MDPI, vol. 15(13), pages 1-20, July.
    12. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    13. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 8, pages 411-440, November.
    14. Kaveh Asiaei & Neale G O'Connor & Omid Barani & Mahesh Joshi, 2023. "Green intellectual capital and ambidextrous green innovation: The impact on environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 369-386, January.
    15. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    16. Nina Hampl & Moritz Loock, 2013. "Sustainable Development in Retailing: What is the Impact on Store Choice?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 202-216, March.
    17. Živilė Stankevičiūtė & Asta Savanevičienė, 2018. "Raising the Curtain in People Management by Exploring How Sustainable HRM Translates to Practice: The Case of Lithuanian Organizations," Sustainability, MDPI, vol. 10(12), pages 1-31, November.
    18. Günther, Finn & Möller, Klaus & Wenig, Philipp, 2015. "Erfolgswirkung einer proaktiven Unternehmensstrategie zur Integration natürlicher Ressourcen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 25-53.
    19. Saif Rehman & René Orij & Hashim Khan, 2020. "The search for alignment of board gender diversity, the adoption of environmental management systems, and the association with firm performance in Asian firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2161-2175, September.
    20. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:4:p:1595-:d:1591613. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager The email address of this maintainer does not seem to be valid anymore. Please ask MDPI Indexing Manager to update the entry or send us the correct address (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.