Accounting information system and financial sustainability of commercial and islamic banks: A review of the literature

The need for AIS adoption for enhancing financial sustainability among the commercial banks is yet to be directly explored in view of investigating its effect on these listed organisational constructs. This review investigates the impact of accounting information systems on Banks financial sustainability. The primary goal is to review the conceptual and theoretical foundations, as well as the empirical literature, relating to accounting information systems and firm financial performance. The review's findings reveal that previous research into the impact of financial performance accounting information have limited their work to the cost implications of the accounting information system as they relate to the financial performance of companies. However, in spite of the significance emergence of AIS, there is still inconsistent result that evaluates the effects of AIS on financial sustainability. This review also found that most studies used the survey research design to investigate this relationship, and the majority of studies in advanced economies were carried out in large measure with computerized accounting systems methods. Therefore, this review encourages further studies to address the literature gap.