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

Authors: Xinyue Quan

Addresses: School of Accounting and Finance, Wuxi Vocational Institute of Commerce, Wuxi, Jiangsu, 214153, China

Abstract: 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.

Keywords: AIS; accounting information system; sustainable development; social development; environmental development; economic development; artificial intelligence.

DOI: 10.1504/IJISCM.2025.146740

International Journal of Information Systems and Change Management, 2025 Vol.15 No.1, pp.55 - 70

Received: 10 Aug 2024
Accepted: 02 Dec 2024
Published online: 16 Jun 2025 *

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