Title: Relationship of accounting information system's characteristics and profitability: a perceptual study of the insurance sector in India

Authors: Pooja Sharma; Ankita Chaturvedi

Addresses: Department of Commerce, IIS (Deemed to be University), Jaipur, Rajasthan, India ' Department of Commerce, IIS (Deemed to be University), Jaipur, Rajasthan, India

Abstract: The accounting information system (AIS) is a constituent of an organisation's information system that benefits data processing. Such a dataset aids management in making choices that have a big impact on the business's profitability. Data collection, maintenance, records keeping, and information production are only a few of the essential functions offered by accounting information systems. The purpose of the study was to determine what factors contributed to the Indian insurance industry's increased profitability in terms of accounting information system characteristics. 400 insurance professionals from these chosen insurance companies made up the study sample. Reliability analysis and regression approach applied to analyse the results using SPSS. Data were obtained through simple random sampling. The results showed a statistically significant relation between the AIS' characteristics and these insurance companies' profitability. The study's findings demonstrated that higher profitability is a direct outcome of accounting information systems' efficiency, reliability, usability, data quality, and accuracy.

Keywords: relationship; accounting information system characteristics; profitability; regression; insurance companies.

DOI: 10.1504/IJICBM.2025.146445

International Journal of Indian Culture and Business Management, 2025 Vol.35 No.1, pp.121 - 136

Received: 13 Jun 2023
Accepted: 18 Jun 2023
Published online: 30 May 2025 *

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