Exploring the Mediating Role of Accounting Information Systems Adoption in Enhancing Operational and Financial Performance Across Emerging and Developed Markets: A Cross-Country Comparative Analysis

Abstract

This meta-analysis examines the impact of Accounting Information Systems (AIS) adoption on firm performance, synthesizing evidence from diverse economic contexts between 2020 and 2025. Results demonstrate a significant positive relationship between AIS adoption and improved firm outcomes, with larger firms and those in developed regions benefiting most. The study highlights the importance of digital infrastructure, organizational capabilities, and regional development in maximizing AIS benefits. Policy implications emphasize targeted support for SMEs in developing economies to bridge technological gaps and foster inclusive growth. Future research directions include exploring emerging digital technologies within AIS and longitudinal impacts on firm competitiveness. The findings contribute to understanding the strategic role of AIS in driving digital transformation and sustainable economic development.