| dc.description.abstract | The Accounting Information System (AIS)- a computerized system for collection, storage, processing, and communication of financial information, supporting decision-making, of internal & external stakeholders. It covers essential processes such as auditing, financial reporting, managerial accounting, and taxation, which is why it is critical for modern businesses. AIS consists of six primary components: people, procedures, data, software, information technology infrastructure, and control mechanisms, and takes different forms in traditional systems, enterprise resource planning (ERP) solutions, small business accounting software and cloud-based systems, each with its own set of benefits and challenges. From manual to computerized systems, AIS has evolved into an integrated tool that supports business operations, regulatory compliance, and decision-making, but still faces challenges in integration, data security, and user adoption. The paper will examine the current landscape of AIS, analyze its existing components and functionalities, review its advantages and disadvantages, and offer recommendations for how organizations can enhance their AIS. AIS has great importance in improving efficiency, providing support for decision-making, compliance, and minimizing risks associated with financial fraud and mistakes. The research studies the history of implementation of AIS, the implantation methods, security issues, the integration with the other systems, and the future trends, showing the need for caution for implementation such as the resistance to change and the different methods for adoption. | en_US |
