The Impact of AI-Enabled Accounting Information Systems on Decision-Making Effectiveness: The Mediating Role of Data Analytics Capability
DOI:
https://doi.org/10.70568/ijdafs.3.1.3Keywords:
AI, Accounting Information Systems, Decision-Making Effectiveness, Data Analytics Capability, Digital Literacy, PLS-SEMAbstract
The current study investigates the impact of the AI-Enabled Accounting Information Systems on the Decision-Making Effectiveness, and it examines the mediating role of the Data Analytics Capability and the moderating role of the Digital Literacy in this relationship. Based on the review of the previous literature, it is argued that the AI-Enabled Accounting Information Systems represent a socio-technical capability rather than a stand-alone technology, and that the benefit of such systems depends on the organisational capability to convert the technical resources into a decision-useful knowledge. The data of the current study were analysed by using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, and the measurement model and the structural model were both assessed in accordance with the established criteria. The results indicate that the AI-Enabled Accounting Information Systems has a positive and a significant effect on the Data Analytics Capability (β = 0.400, p = 0.000) and on the Decision-Making Effectiveness (β = 0.246, p = 0.000), and that the Data Analytics Capability also has a positive and a significant effect on the Decision-Making Effectiveness (β = 0.300, p = 0.000). Moreover, the mediation analysis confirms that the Data Analytics Capability partially mediates the relationship between the AI-Enabled Accounting Information Systems and the Decision-Making Effectiveness (indirect effect = 0.120, p = 0.000), and the moderation analysis confirms that the Digital Literacy strengthens this relationship (β = 0.148, p = 0.021). It is concluded that the value of the AI-Enabled Accounting Information Systems for the organisational decision-making is not automatic, and that it depends on the organisational capability to analyse the data and on the digital literacy of the users. The theoretical and the practical implications, as well as the limitations of the current study, are discussed accordingly.
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