Accounting information systems and data-driven decisions
DOI:
https://doi.org/10.56368/Entrelineas414Keywords:
Accounting Information Systems, data-driven decisions, organizational management, technological appropriation, literature reviewAbstract
This article analyzes the role of Accounting Information Systems in data-driven organizational decision-making, with the aim of analyzing the support of AIS in data-driven decision-making in organizations, considering their design, functionality, and adoption by users. From a constructivist ontological and interpretive epistemological perspective, documentary research was carried out through a literature review. The results demonstrated that AIS, implemented in a manner consistent with the organization's information needs and appropriated by users, become instruments for operational efficiency, financial transparency, and strategic orientation. It is concluded that the development of a data use culture, together with the technical and analytical training of users, is necessary to enhance the potential of AIS in demanding digital environments. The study proposes future empirical research in specific organizational contexts to strengthen the understanding of these systems as drivers of value and organizational transformation.
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