مجلة الميادين الإقتصادية
Volume 8, Numéro 1, Pages 241-254
2025-12-30
Factors Influencing The Adoption Of Accounting Information Systems (ais) In Algerian Firms
Authors : Belkacem Boualem .
Abstract
In most cases, an Accounting Information System (AIS) will include multiple interconnected parts that work together to carry out a single or multiple missions. However, interoperability within organizations is limited and ineffective in developing countries like Algeria. Accordingly, this research uses the TOE frameworks to look at what factors are affecting the adoption of AIS, this covers IT infrastructure, top management support, and awareness. One hundred and seventy senior executives from petroleum businesses across four areas of Algeria (the South, North, West, and East) were surveyed to gather the data. Data analysis was conducted using SPSS version 26.0 and PLS-SEM 3.3.3. It was found that the adoption of AIS is influenced solely by the IT infrastructure and the support of senior management. Researchers, legislators, and Algerian petroleum companies can use this study's findings to put AIS improvement priority in Algeria.
Keywords
Accounting Information System (AIS) ; IT infrastructure ; Top management support ; TOE framework ; Adoption
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