Analysing the impact of accounting information system components in enhancing the AIS performance in enterprises

Abstract

The purpose of this paper is to analyse the impact of the accounting information system (AIS) components in enhancing the AIS performance in enterprise. This study obtained primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data was analysed by descriptive statistics, correlation and multiple linear regression analysis. The analysed results provide an overview of the impact of AIS components in enhancing the AIS performance in enterprises. The AIS components has been expressed through characteristics of AIS, designers of AIS, information technology, professional education, regulations, laws, standards and accounting practices. Irrespective of the research outcomes, it is apparent that the AIS exhibits a strong correlation with the operational aspects of public enterprises in Kosovo, underscoring its pivotal significance in facilitating diverse functions within these enterprises. The findings emphasize the importance of the AIS components, towards enhancing the performance of AIS in public enterprises in Kosovo. Furthermore, this research paper indicates that there is a positive relationship among AIS components, AIS characteristics, AIS designers, information technology, professional education, regulations, laws, accounting standards and practices and AIS performance. These findings also underscore the significance of taking into account and optimizing each of these elements in order to maximize the advantages and results of implementing an AIS and enhancing performance in public enterprises.