IMPACT OF EXPERT SYSTEMS ON IMPROVING ACCOUNTING INFORMATION SYSTEM QUALITY

This study aims to investigate the impact of expert systems on improving the quality of accounting information systems (AIS) in Algeria. Digitalization and automation have become firmly established practices across financial and administrative domains. Among these advancements, intelligent accounting systems play a decisive role in improving data quality and enhancing the precision of financial reporting. These improvements directly support more informed and reliable managerial decisions. A quantitative explanatory research design was used to investigate whether the adoption of expert systems has an impact on the four dimensions of AIS quality: accuracy and reliability of accounting data, timeliness of financial information, relevance and completeness, and efficiency and ease of system use. Questionnaire data were gathered through email to 150 accounting professionals (73 usable responses). The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study's results demonstrated that expert systems have a positive impact on all dimensions of AIS quality. The strongest relationships were observed with the accuracy and reliability of data, followed by timeliness, relevance, and efficiency. The findings demonstrate the strategic importance of expert systems in improving the performance of accounting information systems (AIS). They also provide actionable insights for accounting professionals and institutions seeking to advance their digital competencies. The study makes a valuable contribution to literature by addressing a geographic gap and presenting evidence from a developing country context.