The Effectiveness of Accounting Information Systems from a Socio-Techno-Institutional Perspective in Automotive Component Companies

Abstract

This study analyzes the effectiveness of Accounting Information Systems (AIS) in automotive component manufacturing companies using an integrative approach that combines the Technology–Organization–Environment (TOE) framework, the IS Success Model, and a socio-technical institutional perspective. Employing a qualitative research design through in-depth interviews with users from various organizational divisions and thematic analysis, the study identifies six key factors influencing AIS effectiveness: contextual dynamics of AIS implementation, system quality, information quality, human resource readiness, organizational culture, and digital governance. The findings indicate that system quality, user competence, and organizational culture are the most significant internal determinants of successful AIS utilization, while external constraints, particularly unstable network infrastructure in production areas, hinder system performance by causing delays in data synchronization and reducing information timeliness. The study demonstrates that AIS effectiveness emerges from the synergy among technological, human, and environmental factors and highlights the importance of digital governance encompassing connectivity standards and network maintenance. Theoretically, the research enriches the understanding of AIS success factor configurations within the manufacturing sector, while practically offering strategic recommendations for infrastructure enhancement, digital culture strengthening, and the development of a more comprehensive digital transformation roadmap.