Towards a Next Generation of Accounting Information Systems: A Systematic Literature Review Approach
Marilyn Sithole ORCID ↗ · Odette Swart ORCID ↗
International Journal of Business Ecosystem & Strategy · 2026 · Vol. 8 / Issue 4 · 207-221
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Observed 21 Oct 2026, 00:14 UTC
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Abstract
Accounting Information Systems (AISs) are central to organisational decision-making, financial reporting, and regulatory compliance. Yet, the rapid digitalisation of financial operations has exposed these systems to cyber vulnerabilities, human errors, and inefficiencies in data management. To systematically examine these weaknesses, this paper employs a Systematic Literature Review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, analysing peer-reviewed journals, conference proceedings, and industry reports published between 2015 and 2025. The review identifies critical AIS vulnerabilities, including inadequate cyber controls, low human awareness of security risks, weak protection of digital assets, limited integration of risk management, absence of quantitative performance metrics, and restricted accessibility for Small and Medium-sized Enterprises (SMEs). Based on these findings, a structured framework for next-generation AIS solutions is proposed, comprising real-time dashboards, cloud-based zero-trust architectures, hyper-automation, artificial intelligence-driven insights, blockchain, Internet of Things integration, self-healing systems, and adaptive risk engines. These interventions aim to strengthen data integrity, system resilience, regulatory compliance, and organisational agility, offering practical benefits to SMEs and large organisations operating in increasingly complex financial environments. Overall, the paper provides a comprehensive, evidence-based roadmap that bridges gaps in cybersecurity, operational efficiency, and decision-making within AIS, contributing valuable insights for practitioners, researchers, and policymakers seeking to modernise AISs while mitigating cyber, operational, and compliance risks.
Keywords: {'name': 'Accounting Information Systems'}, {'name': 'digitisation'}, {'name': 'cybersecurity'}, {'name': 'systematic literature review'}, {'name': 'vulnerabilities'}
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Marilyn Sithole
UNISA
Odette Swart
University of South Africa
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