THE CHALLENGES OF IMPLEMENTING ACCOUNTING INFORMATION SYSTEMS IN IFRS AND GAAP : GLOBAL STUDY

Abstract

This paper provides a thorough analysis of the difficulties that arise when putting accounting information systems (AIS) into practice under the auspices of generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). The research delves into the worldwide terrain, covering a range of commercial settings and legal structures. Using both qualitative and quantitative research methods, the study looks into important variables that affect how well AIS is adopted and integrated in accordance with GAAP and IFRS requirements. KEYWORDS: Accounting Information Systems (AIS), International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), Global Study