Accounting Information Systems in Improving the Quality of Financial Statements: A Review
Keywords:
Accounting Information Systems, financial statements, transparency, decision-making, internal control, audit quality, reliability, digital accounting.Abstract
The role of Accounting Information Systems (AIS) has grown significantly in an era characterized by digital transformation, globalization, and increasing regulatory requirements. AIS integrates accounting principles with information technology to collect, process, and report financial data, ultimately shaping the quality of financial statements. This review article explores the impact of AIS on enhancing financial reporting, focusing on accuracy, timeliness, reliability, and transparency. Drawing upon empirical studies, theoretical models, and industry practices, it analyzes how AIS contributes to decision-making, regulatory compliance, fraud prevention, and investor confidence. It also discusses implementation challenges, including costs, cybersecurity, and resistance to change. The article concludes that AIS is not only a tool for efficiency but also a strategic enabler for improving the credibility and usefulness of financial statements.
