Developing a Model of New Technologies Based on Accounting Information Systems to Improve Financial Performance
Keywords:
information quality, financial performance, accounting information system, New technologiesAbstract
Objective: This study aims to develop a comprehensive model for leveraging new technologies based on accounting information systems to enhance the financial performance of firms listed on the Iraqi Stock Exchange.
Methodology: This applied–fundamental qualitative study employed a meta-synthesis approach to integrate prior research evidence. The study population comprised 89 high-quality scholarly articles selected purposively from an initial pool of 500 publications indexed in Google Scholar, Scopus, and Web of Science between 2010 and 2024. Data were analyzed through systematic coding and thematic synthesis to derive core constructs and relationships.
Findings: The results indicate that artificial intelligence, blockchain, big data analytics, robotic process automation, and cloud computing are significantly associated with improvements in financial performance indicators, including profitability, liquidity management, cost reduction, fraud and risk mitigation, and financial decision-making. Information quality, system quality, and service quality function as mediating and reinforcing mechanisms that amplify these effects.
Conclusion: The proposed model demonstrates that the integrated and strategic adoption of new technologies within accounting information systems constitutes a critical strategic lever for achieving superior financial performance and sustainable competitiveness.
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Copyright (c) 2025 Soltan Behjat Badr Al-Jabouri, Mehrdad Ghanbari, Forouzan Mohammadi, Maryam Nouraei (Author)
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