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Abstract
The rapid advancement of digital technologies has fundamentally transformed accounting practices and financial management systems worldwide. Accounting Information Systems (AIS) play a central role in this transformation by integrating accounting processes with digital tools, enabling more accurate, timely, and transparent financial information. This study examines the role of accounting information systems in the context of financial digitalization through an international and comparative perspective. The main objective of the paper is to analyze how the adoption of AIS contributes to the efficiency, reliability, and strategic value of financial information in both developed and emerging economies.
The study adopts a qualitative-comparative research design based on secondary data obtained from international reports, academic publications, and regulatory documents. By comparing practices in developed economies and emerging markets, the research identifies similarities and differences in the implementation of AIS and digital financial technologies. The findings indicate that in developed countries, accounting information systems are highly integrated with advanced digital tools such as cloud computing, artificial intelligence, and big data analytics, which significantly enhance decision-making and financial transparency. In contrast, emerging economies face institutional, technological, and human capital constraints, although rapid digital reforms are accelerating AIS adoption.
The study contributes to the accounting and finance literature by highlighting the strategic importance of accounting information systems in the digital economy. The results provide practical implications for policymakers, accounting professionals, and organizations seeking to strengthen financial governance through digital transformation. The paper concludes that effective implementation of AIS is a critical prerequisite for successful financial digitalization and sustainable economic development.