Uncertainty-based evaluation of accounting information system implementation: Challenges, success factors and effectiveness in manufacturing organizations

Abstract

The increasing reliance on Accounting Information Systems (AIS) in modern organizations highlights the need to understand critical success factors (CSFs), challenges, and their implications for organizational performance. This study aims to investigate the demographic characteristics of AIS users, examine key organizational and technical challenges, and identify determinants of AIS effectiveness. A quantitative research design was employed, with primary data collected through structured questionnaires. Using random sampling, data were gathered from 855 AIS users across manufacturing organizations, ensuring representation of different experience levels and age groups. Descriptive statistics were applied to analyze demographic characteristics, while Pythagorean fuzzy set (PFS) analysis was utilized to assess uncertainty in CSFs, challenges (CAIS), and AIS effectiveness (EAIS). The results reveal that the majority of respondents are male (62.3%) and younger professionals aged 20–30 years (42.1%), with most having 2–7 years of AIS experience. Findings indicate that high user competence (mean = 4.38) and strong top management support (mean = 4.41) are the most influential CSFs, with top management support showing no uncertainty (π = 0). Conversely, insufficient data quality and security (π = 0.99), high maintenance cost (π = 1.00), and interdepartmental coordination (π = 1.00) emerged as the most uncertain challenges. Regarding AIS effectiveness, information quality (μ = 1, π = 0) proved most certain, whereas organizational efficacy (π = 1.00) remained ambiguous. This study provides practical implications for enhancing AIS adoption through training, data governance, and interdepartmental collaboration. Future research could extend to longitudinal studies or cross-industry comparisons to validate findings across broader contexts.