One of the main tasks of the accounting information systems is to provide information users
at all levels with reliable and easy-to-understand information to be used in planning and …

Although accounting information systems (AIS) of firms are well-established, little is known
about their effectiveness and the underlying sources essential to enhance the quality of …

Purpose The study aims to analyse the role of digitisation in accounting in enhancing the
overall effectiveness of accounting functions. To achieve this, the study provides empirical …

This research aims to investigate the factors that determine the intention to continue using
digital accounting systems (ICU-DAS) among small and medium-sized enterprises (SMEs) …

The acceleration of digital transformations in the administrations of the EU member states is
influenced by the digital skills of citizens and civil servants alike. The Romanian …

This empirical investigation explores the impact of the digital accounting system (DAS) on
corporate governance (CG). The rapid advancement of technology has revolutionized …

This study develops an empirical model for accounting information systems' quality. The
paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption …

This paper examines the association between environmental uncertainty, accounting
information relevance, and organizational performance. From a contingency approach, this …

This study aims to analyze whether non-financial (NF) performance is influenced by the
quality of accounting information system (AIS) and the quality/usefulness of financial …

Performance refers to the outcome or overall degree of achievement exhibited by an
individual within a specified timeframe in executing duties about a range of potential …