Abstract:
The alignment of Business and information technology is still an important concern of both business and technological managers. The vast directions of accounting information system on financial reporting quality presents the most important relations between the challenges and technological responses in pointing out the way for future research in order to improve the alignment between adopted technology and organization performance, in this particular case the support of management information systems to accounting and management. The main objective of this study is to review the theoretical and empirical literature on the effect of accounting information system on reporting quality and to ascertain research gaps from past studies. The study concluded that past studies on the effect of accounting information and communication system on reporting quality are limited but have yielded positive results; while some studies documented accounting information system improves financial performance, others suggested accounting information system aids management strategy. Furthermore most studies were carried out in advance economies, where advanced computerized accounting information system techniques have been in practice.
