THE EFFECTIVENESS OF AUTOMATED INFORMATION SYSTEMS IN ACCOUNTING

The rapid development of information technologies has significantly transformed accounting systems worldwide. Automated Information Systems in Accounting (AISA) have become a critical tool for improving the accuracy, timeliness, transparency, and reliability of financial information. This article examines the effectiveness of automated accounting information systems from theoretical, methodological, and practical perspectives. The study analyzes the role of automation in enhancing accounting quality, strengthening internal control, supporting audit processes, and improving managerial decision-making. Using systematic literature analysis, comparative methods, and conceptual evaluation, the research identifies key benefits, challenges, and success factors associated with accounting automation. The findings indicate that automated accounting information systems significantly reduce human error, increase operational efficiency, enhance financial reporting quality, and contribute to organizational competitiveness. At the same time, issues such as implementation costs, cybersecurity risks, and the need for skilled personnel remain critical challenges. The article concludes with practical recommendations for enterprises seeking to improve accounting effectiveness through automation.

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