The Role of Accounting Information Systems on Business Performance – A Proposed AIS Model of Improved Business Performance

An Accounting Information System (AIS) is an outright tool to gain and sustain competitive advantage in a dynamic business environment. The main role of AIS is to integrate all information of business for effective management of business functions. This study focuses on the benefits and challenges of AIS and proposes an AIS model for overcoming challenges and improving business performance, as it is evident from the literature that an efficient AIS is positively related to business performance and profitability. The main objective of this study is to review the AIS impacts on business performance, review the benefits and challenges of AIS, and suggest a solution in the form proposed a model. This study offers interesting insights to academia, regulators, decision-makers, and all perspective stakeholders of AIS.