IDEAS home Printed from https://ideas.repec.org/a/ids/ijiscm/v15y2025i1p55-70.html
   My bibliography  Save this article

Impact of accounting information systems on firm sustainable performance: moderation of AI-embedded technologies

Author

Listed:
  • Xinyue Quan

Abstract

Accounting information system (AIS) eventually supports firm sustainable development (SD) by providing accurate financial data by enabling informed decision-making process. Similarly, AI-embedded tools enhance the relationship between AIS and SD through automating data analysis, predicting trends, and optimising resource allocation. This study currently assesses the connection between AIS, AI-enabled technologies (AIT), sustainable development using three aspects, i.e., economic, social, and environmental perspective. The study confirmed a positive connection between AIS and sustainable development. Moreover, a positive moderating role of AIT is found that positively strengthens the connection of AIS and SD. Therefore, this study provides unique and interesting outcomes for the management to embed AI and AIS for optimising social, economic, and environmental performance of the organisations. Besides, certain limitations are reported which could be future work opportunities for the researchers.

Suggested Citation

  • Xinyue Quan, 2025. "Impact of accounting information systems on firm sustainable performance: moderation of AI-embedded technologies," International Journal of Information Systems and Change Management, Inderscience Enterprises Ltd, vol. 15(1), pages 55-70.
    • Handle: RePEc:ids:ijiscm:v:15:y:2025:i:1:p:55-70
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=146740
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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:ids:ijiscm:v:15:y:2025:i:1:p:55-70. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=79 .

    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.