The Role of Accounting Information Systems in a Business


  • Noel A. Bergonia


Accounting Information Systems, Businesses, Accounting Software


The Accounting Information System (AIS) is used by companies in processing financial transactions. The AIS processes data using accounting software to sort, categorize, calculate, summarize, and produce financial reports. The use of the AIS provides faster processing and more reliable output. The objective of this study is to explain the role of the AIS in various aspects of a business. The researcher used a qualitative research approach to collect secondary data from multiple research studies, which led to a more detailed discussion. The literature indicated that the efficiency and simplicity of the use of accounting software have a significant influence on commercial success. In contrast, software dependability, data quality, and correctness have a negligible influence on company success. The challenges in integrating AIS are the high capital investment for purchase, installation, maintenance costs, and inadequate information technology expertise. Moreover, the size and the financial stability of the business are also to be considered in implementing the accounting information system. Overall, the benefits of using AIS outweigh the cost for some businesses.