OPERATIONAL EFFICIENCY AND THE ADOPTION OF ACCOUNTING INFORMATION SYSTEM (AIS): A COMPREHENSIVE REVIEW OF THE BANKING SECTORS

Today, companies operate in a highly competitive and changing global business world, needing an information system that offers fast answers to the complex business problem. Many businesses have adopted the accounting information system extensively to simplify and to optimize their business processes. The key aim of many companies to implement this method is to increase their operating performance and enhance profitability. After examining more than 500 papers, we focused on integrating the results of more than 155 studies. In this study. While some researchers have found no direct link between the accounting information system and operational efficiency, others have done so. It has been confirmed in this regard that the implementation of a proper Accounting Information System is a competitive advantage. Indeed, causal links between the accounting information system and operational efficiency have been established. This research aims to review the literature relating to these connections. The findings of the current study are presented and further fields of research are also addressed.