A SYSTEMATIC REVIEW AND META-ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS ADOPTION EFFECTS ON FIRM PERFORMANCE

OPERATIONAL EFFICIENCY, FINANCIAL OUTCOMES, AND INVENTORY MANAGEMENT IMPROVEMENTS IN MANUFACTURING AND SERVICE SECTORS

Abstract

Accounting Information Systems (AIS) have become integral to modern firms aiming to enhance financial and operational performance. This meta-analytic review synthesizes evidence from 52 empirical studies conducted between 2015 and 2025 to quantitatively assess the impact of AIS adoption on firm performance. Using standardized effect size computation and rigorous publication bias assessment, the study employs random-effects meta-regression to examine how AIS adoption, firm size, and regional context influence performance outcomes. Results reveal a significant positive effect of AIS adoption on firm performance (effect size d = 0.423, p < 0.001), with larger firms and those in developed regions experiencing greater benefits. Sensitivity and robustness analyses confirm the stability of these findings across model specifications and subgroups. These insights underscore the critical role of AIS as a strategic resource and highlight the need for tailored adoption strategies that consider firm and contextual factors. Policy recommendations emphasize digital infrastructure support, regulatory enhancements, and capacity building to facilitate broader and more effective AIS implementation, especially in developing economies.