Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review

Reajmin Sultana · Mohammad Zahedul Alam · Najmul Hasan

11 citations0/0 files storedJournal of Accounting Literature

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ERP Systems Implementation and Impact Technology Adoption and User Behaviour Decision Support System Applications

Abstract

Purpose While the adoption of accounting information systems (AIS) is crucial in developing countries owing to the rapidly changing business environment, the emerging factors in its successful implementation continue to be inconsistent. This systematic literature review (SLR) aims to understand the emerging factors of underlying successful AIS implementation, with a specific focus on developing countries. Design/methodology/approach A total of 70 empirical studies from 2017 to 2024 were analysed using an SLR technique. Studies including the search term “accounting information systems” OR “AIS” AND “developing countries” in their titles, keywords or abstracts were retrieved from five digital databases. The articles were analysed and synthesised using thematic analysis. Findings The findings revealed six key themes: (1) AIS literacy, (2) automation in AIS, (3) cloud-based AIS, (4) cultural factors, (5) environmental factors and (6) mobile accessibility and 25 subthemes. Practical implications A comprehensive understanding of these gaps will enable academics, policymakers and AIS professionals to make well-informed decisions and enhance the efficacy and efficiency of AIS operations. Originality/value The thematic analysis highlights the theoretical gaps and exposes areas where the connection between factors may be inadequate to indicate future study avenues.

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2009Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement 2016Unified Theory of Acceptance and Use of Technology: A Synthesis and the Road Ahead 2016Theme development in qualitative content analysis and thematic analysis 2022Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective 2021Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic 2022Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors 2021Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan 2023Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms

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