Exploring the Effects of Accounting Information Systems on Managerial Performance and Decision-Making Accuracy

Posted: Jul 23, 2020

• Chloe Hernandez
• Chloe Miller
• Chloe Young

Abstract

The integration of advanced accounting information systems (AIS) into organizational frameworks has fundamentally transformed the landscape of managerial decision-making. Traditional accounting systems, primarily focused on transaction processing and financial reporting, have evolved into sophisticated decision support tools that integrate real-time data analytics, predictive modeling, and interactive visualization capabilities. While numerous studies have documented the operational benefits of AIS implementation, the cognitive and psychological mechanisms through which these systems influence managerial performance remain inadequately explored. This research addresses this critical gap by introducing an innovative neurocognitive approach to understanding how modern AIS affect managerial decision-making processes. Contemporary organizations face increasingly complex decision environments characterized by information overload, rapid market changes, and heightened regulatory requirements.