Document Type



Accounting and management decision-making is dependent on the fit of the Accounting Information System (AIS) to the organisation’s requirements. Therefore, AIS plays an important role in business management, and strategic plans. It is essential to understand the AIS adoption process to ensure success in accounting systems. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This framework was developed from case studies and by collecting qualitative data (interviews). Case studies from six organisations involving 32 respondents were used as confirmatory evidence. The purpose of the case studies was to investigate how to choose and use (adopt) an accounting information system that best achieves organisational goals before and during the adoption of an AIS. The findings of the study’s empirical evidence suggest that AIS adoption is critical in accounting information systems to provide assistance in all phases of decision making; the study also provides recommendations that may be useful to practitioners.