Review of determinants influencing effectiveness of accounting information system

This research was conducted to review studies relating to effectiveness of the accounting information system (AIS) and the impacting factors. Secondary data was collected from previous studies relevant to the topic. We employed the desk-review method to synthesize the studies grouping as (i) accounting information system; (ii) the effectiveness of the AIS; (iii) determinantsimpacting the effectiveness of AIS. The results indicate gaps that (i) evaluate the effectiveness of the AIS in different directions but there has been no specific study on evaluating the effectiveness of the AIS in a specific industry; (ii) there is no study on the effectiveness of the AIS with analytical unit being an individual who uses the AIS for a particular industry; (iii) no studies have suggested impact factors such as firm size, time of operation on the effectiveness of the accounting information system and the impactingdeterminants.