This study develops an empirical model for accounting information systems’ quality. The paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption and internal control system quality as critical factors for the accounting information system quality. It empirically tests their relative importance, as well as the interrelationships between each variable. We use technology domain theory as a theoretical lens because it encompasses key interrelationships between technology, organization science and cognitive processes necessary to explain the complex relationship between different organizational artifacts. A survey was conducted using managers of 381 firms from different economic sectors. The findings demonstrate a statistically significant relationship between the intensity of AI adoption and the manufacturing industry and the internal control system quality, which in turn contributes to the accounting information system quality.
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