Understanding the emerging success factors gap of accounting information systems in developing countries – a systematic literature review
这篇系统性文献综述分析了2017至2024年间70项实证研究，归纳出发展中国家会计信息系统成功实施的六大关键主题（如AIS素养、自动化、云基础等）和25个子主题，帮助学者、政策制定者和从业者识别理论空白并提升AIS运营效率。
Purpose While the adoption of accounting information systems (AIS) is crucial in developing countries owing to the rapidly changing business environment, the emerging factors in its successful implementation continue to be inconsistent. This systematic literature review (SLR) aims to understand the emerging factors of underlying successful AIS implementation, with a specific focus on developing countries. Design/methodology/approach A total of 70 empirical studies from 2017 to 2024 were analysed using an SLR technique. Studies including the search term “accounting information systems” OR “AIS” AND “developing countries” in their titles, keywords or abstracts were retrieved from five digital databases. The articles were analysed and synthesised using thematic analysis. Findings The findings revealed six key themes: (1) AIS literacy, (2) automation in AIS, (3) cloud-based AIS, (4) cultural factors, (5) environmental factors and (6) mobile accessibility and 25 subthemes. Practical implications A comprehensive understanding of these gaps will enable academics, policymakers and AIS professionals to make well-informed decisions and enhance the efficacy and efficiency of AIS operations. Originality/value The thematic analysis highlights the theoretical gaps and exposes areas where the connection between factors may be inadequate to indicate future study avenues.