IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i4p1595-d1591613.html
   My bibliography  Save this article

Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model

Author

Listed:
  • Xinmiao Wang

    (Business School, Qingdao University of Technology, Qingdao 266520, China)

  • Wenlong Zhu

    (Business School, Qingdao University of Technology, Qingdao 266520, China)

Abstract

An information system (IS) is an organic system that integrates personnel, technology, data, and other resources for information collection, processing, storage, transmission, and utilization, supporting organizational decision making, management, and business development. Against the backdrop of sustainable development being integrated into the strategic goals of enterprises, the impact of accounting information systems (AISs) on corporate sustainability performance has garnered significant attention. This study employs the IS success model as its theoretical underpinning and incorporates both the quality of AISs and sustainability performance into the research framework. Likert scales were adopted to collect data, and structural equation modeling was conducted to test our hypotheses. The findings reveal that information quality and service quality exert a notably positive influence on intention to use and satisfaction. Meanwhile, system quality only positively impacts intention to use. There exists an interactive relationship between intention to use and satisfaction. Satisfaction positively contributes to corporate sustainability performance, whereas intention to use only positively affects environmental performance. This research offers a theoretical foundation and practical guidelines for enterprises aiming to optimize their AISs and enhance sustainability performance.

Suggested Citation

  • Xinmiao Wang & Wenlong Zhu, 2025. "Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model," Sustainability, MDPI, vol. 17(4), pages 1-22, February.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:4:p:1595-:d:1591613
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/4/1595/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/4/1595/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Adel M. Qatawneh, 2023. "The Role of Employee Empowerment in Supporting Accounting Information Systems Outcomes: A Mediated Model," Sustainability, MDPI, vol. 15(9), pages 1-16, April.
    2. Kaveh Asiaei & Nick Bontis & Raziye Alizadeh & Mehdi Yaghoubi, 2022. "Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 76-93, January.
    3. Xuemei Fu & Zhicai Juan, 2017. "Understanding public transit use behavior: integration of the theory of planned behavior and the customer satisfaction theory," Transportation, Springer, vol. 44(5), pages 1021-1042, September.
    4. Michael John Jones, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting Forum, Taylor & Francis Journals, vol. 34(2), pages 123-138, June.
    5. Abdalwali Lutfi & Manaf Al-Okaily & Adi Alsyouf & Mahmaod Alrawad, 2022. "Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making," Sustainability, MDPI, vol. 14(13), pages 1-17, July.
    6. Lina Dagiliene & Kristina Šutiene, 2019. "Corporate sustainability accounting information systems: a contingency-based approach," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(2), pages 260-289, May.
    7. William Q. Judge & Thomas J. Douglas, 1998. "Performance Implications of Incorporating Natural Environmental Issues into the Strategic Planning Process: An Empirical Assessment," Journal of Management Studies, Wiley Blackwell, vol. 35(2), pages 241-262, March.
    8. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    9. Thomas Dyllick & Kai Hockerts, 2002. "Beyond the business case for corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 11(2), pages 130-141, March.
    10. Edyta Bombiak & Anna Marciniuk-Kluska, 2018. "Green Human Resource Management as a Tool for the Sustainable Development of Enterprises: Polish Young Company Experience," Sustainability, MDPI, vol. 10(6), pages 1-22, May.
    11. Stacie Petter & William DeLone & Ephraim McLean, 2008. "Measuring information systems success: models, dimensions, measures, and interrelationships," European Journal of Information Systems, Taylor & Francis Journals, vol. 17(3), pages 236-263, June.
    12. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    13. Trevor D. Wilmshurst & Geoffrey R. Frost, 2001. "The role of accounting and the accountant in the environmental management system," Business Strategy and the Environment, Wiley Blackwell, vol. 10(3), pages 135-147, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    2. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 8, pages 411-440, November.
    3. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    4. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    5. Daniel Buda & Hoinaru Razvan & Mocanu Mihaela & Roman Aureliana-Geta, 2019. "IAS 41 and beyond for a sustainable EU agriculture," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 829-839, May.
    6. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
    7. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    8. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    9. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
    10. Mehrnaz Ashrafi & Gregory M. Magnan & Michelle Adams & Tony R. Walker, 2020. "Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
    11. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    12. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    13. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    14. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    15. Breeda Comyns & Frank Figge & Tobias Hahn & Ralf Barkemeyer, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 231-243, September.
    16. Edyta Bombiak & Anna Marciniuk-Kluska, 2019. "Socially Responsible Human Resource Management as a Concept of Fostering Sustainable Organization-Building: Experiences of Young Polish Companies," Sustainability, MDPI, vol. 11(4), pages 1-28, February.
    17. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    18. Fabricia S. Rosa & Lorenzo Compagnucci & Rogerio J. Lunkes & Januário J. Monteiro, 2023. "Green innovation ecosystem and water performance in the food service industry: The effects of environmental management controls and digitalization," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5459-5476, December.
    19. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
    20. Yang Chen & Guiyao Tang & Jiafei Jin & Ji Li & Pascal Paillé, 2015. "Linking Market Orientation and Environmental Performance: The Influence of Environmental Strategy, Employee’s Environmental Involvement, and Environmental Product Quality," Journal of Business Ethics, Springer, vol. 127(2), pages 479-500, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:4:p:1595-:d:1591613. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.