THE INFLUENCE OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS ON MANAGERIAL PERFORMANCE AND ORGANIZATIONAL DECISION MAKING: SYSTEMATIC LITERATURE REVIEW

Ratu Munawarah; Wirmie Eka Putra; Juliusman; Fredy Olimsar

doi:10.63922/ijebir.v5i03.3951

Ratu Munawarah Jambi University
Wirmie Eka Putra Jambi University
Juliusman Jambi University
Fredy Olimsar Jambi University

DOI: https://doi.org/10.63922/ijebir.v5i03.3951

Keywords: Management Accounting Information System, Managerial Performance, Decision-Making, PRISMA, Systematic Literature Review

Abstract

This systematic literature review (SLR) examines the influence of Management Accounting Information Systems (MAIS) on managerial performance, organizational decision-making quality, and strategic planning in various organizational contexts. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study analyzed 42 peer-reviewed articles published between 2015 and 2025 sourced from Scopus, Web of Science, and Google Scholar databases. The results reveal that MAIS significantly enhances managerial performance through improved information quality, decision support, and operational efficiency. Key themes emerging from the literature include: (1) the mediating role of information quality in the MAIS–performance relationship, (2) moderating effects of organizational culture and top management support, (3) the integration of MAIS with enterprise resource planning (ERP) systems, and (4) emerging challenges related to cybersecurity and data governance. Research gaps identified include the lack of longitudinal studies in developing country contexts, insufficient attention to SME environments, and underexplored interactions between MAIS and artificial intelligence adoption. This review contributes to the theoretical development of contingency theory and technology acceptance model (TAM) within the accounting information systems domain.

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