دراسات اقتصادية
Volume 13, Numéro 1, Pages 464-492
2026-06-01

Towards Smart Accounting: A Proposed Framework For Integrating Economic Intelligence Within Accounting Information Systems



Authors : Meghdouri Chahrazed .

Abstract

Abstract Digital transformation is fundamentally changing how organizations manage financial information, pushing accounting well beyond its traditional boundaries into what many now call Smart Accounting. This study investigates how economic intelligence tools (including Enterprise Resource Planning (ERP) systems, Business Intelligence (BI) platforms, and predictive analytics) can be woven into Accounting Information Systems (AIS) to sharpen financial reporting and strengthen managerial decision-making. We propose and empirically test the Smart Accounting Framework (SAF), a conceptual model that maps how economic intelligence capabilities interact with AIS components, with organizational readiness playing a central moderating role. Drawing on a mixed-methods design combining a literature review with a quantitative survey of 60 enterprises, our findings confirm that embedding BI tools within AIS meaningfully improves both accounting information quality and forecasting accuracy. Crucially, successful adoption hinges not on technology alone, but equally on human and organizational factors; staff training, change management, and robust data governance.

Keywords

Keywords: Smart Accounting; Accounting Information Systems (AIS); Economic Intelligence; Business Intelligence (BI); Enterprise Resource Planning (ERP).

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