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Abstract

Purpose: This study examines the transformative impact of recent technological advancements and regulatory changes on Accounting Information Systems (AIS), highlighting key trends and future directions.


Research Method: This study employs a comprehensive literature review to analyze the integration of automation, artificial intelligence (AI), data analytics, cloud computing, and cybersecurity within the field of AIS and explore the implications of regulatory compliance.


Results and Discussion: The findings reveal that automation and AI significantly enhance efficiency and accuracy in AIS. Data analytics and Big Data provide valuable insights for decision-making. Cloud computing offers scalability and cost-efficiency, while regulatory compliance and cybersecurity remain crucial for maintaining data integrity and trust. These technologies collectively modernize AIS, making it more strategic and efficient.


Implications: The study underscores organizations' need to adopt advanced technologies and robust cybersecurity measures. It highlights the need for continuous updates to AIS to ensure compliance with evolving regulations, thereby enhancing financial management and reporting. The findings provide practical insights for optimizing AIS and achieving greater strategic value.

Keywords

accounting information systems automation artificial intelligence data analytics cybersecurity

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How to Cite
Noviyanti, A. P. (2025). The Evolution of Accounting Information Systems: Recent Trends and Future Directions. Accounting Research Journal, 1(1), 24–38. Retrieved from http://ppsuniyap.id/journal.ppsuniyap.id/index.php/arj/article/view/93
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