Navigating the Nexus: Aligning a Business Strategy with AIS Development During COVID-19

The accounting information system (AIS) serves as a vital tool for performance evaluation, financial reporting, and decision-making within organizations. The COVID-19 pandemic has posed unexpected challenges, underscoring the importance of responsive strategies for maintaining business operations. This chapter investigates the impact of business strategy on the development of AIS, focusing on the dynamic context of the COVID-19 pandemic. This study delves into the interplay between business strategy and AIS, exploring how organizations’ strategic decisions influence the design, adoption, and effectiveness of AIS. This research draws insights from the literature, highlighting the paucity of studies exploring the connection between business strategy and AIS. By synthesizing findings from prior research, this chapter establishes a framework for understanding how different business strategies interact with AIS development, especially in the face of crisis situations such as the pandemic. This study contributes to the understanding of the strategic role of AIS in uncertain times and provides practical implications for organizations seeking to enhance their AIS capabilities to align with their business strategies.