arbiter
JournalsPricingAccount

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

Xinyue Quan

International Journal of Information Systems and Change Management2025https://doi.org/10.1504/ijiscm.2025.146740article
AJG 1ABDC C
Weight
0.37

What the paper says

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.

1 citation

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijiscm.2025.146740

Or copy a formatted citation

@article{xinyue2025,
  title        = {{Impact of accounting information systems on firm sustainable performance: moderation of AI-embedded technologies}},
  author       = {Xinyue Quan},
  journal      = {International Journal of Information Systems and Change Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijiscm.2025.146740},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

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

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.