Proceedings of the International Conference on Sustainable Economics and Finance in the Digital Business Transformation (INCOSEF 2025)

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Transforming Accounting Information Systems through Artificial Intelligence and Business Analytics: Insights from a Decade of Research

Authors
Thang Le Dinh1, *, Manh-Chien Vu2, Giang T. C. Tran1
1Research Institute On SMEs, Université du Québec À Trois-Rivières, Trois-Rivières, Canada
2Accounting Sciences Department, Université du Québec en Outaouais, Gatineau, Canada
*Corresponding author. Email: thang.ledinh@uqtr.ca
Corresponding Author
Thang Le Dinh
Available Online 6 April 2026.
DOI
10.2991/978-94-6239-624-1_13How to use a DOI?
Keywords
Accounting Information Systems; Artificial Intelligence; Business Analytics; Systematic Literature Review; Service Science; ESG Governance
Abstract

The integration of artificial intelligence (AI) and business analytics (BA) into Accounting Information Systems (AIS) marks a shift from passive data processing to intelligent decision support. This study conducts a systematic literature review of 57 peer-reviewed articles published between 2016 and 2025, drawing on Scopus, ProQuest, and Science Direct. Grounded in the Service Science framework, the review synthesizes fragmented research into a coherent perspective linking technological enablers with organizational capabilities and performance outcomes. The findings show that AI-enabled AIS enhance data accuracy, real-time forecasting, and fraud detection, while simultaneously raising challenges related to data governance, algorithmic transparency, and ethical accountability. This study contributes by clarifying how AI reshapes auditing and management control and by offering guidance for balancing automation with professional judgment. It further outlines future research directions on AI–blockchain convergence and the role of intelligent systems in ESG reporting and sustainability governance.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Sustainable Economics and Finance in the Digital Business Transformation (INCOSEF 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
6 April 2026
ISBN
978-94-6239-624-1
ISSN
2352-5428
DOI
10.2991/978-94-6239-624-1_13How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Thang Le Dinh
AU  - Manh-Chien Vu
AU  - Giang T. C. Tran
PY  - 2026
DA  - 2026/04/06
TI  - Transforming Accounting Information Systems through Artificial Intelligence and Business Analytics: Insights from a Decade of Research
BT  - Proceedings of the International Conference on Sustainable Economics and Finance in the Digital Business Transformation (INCOSEF 2025)
PB  - Atlantis Press
SP  - 166
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-624-1_13
DO  - 10.2991/978-94-6239-624-1_13
ID  - LeDinh2026
ER  -