Nur Zeina Maya Sari , Tasya
The increasing digitalization of organizational processes has elevated the strategic importance of Accounting Information Systems (AIS) in enhancing operational effectiveness and decision quality. However, technological success alone does not guarantee improved employee performance, as leadership dynamics may influence system utilization and behavioural outcomes. This study develops an integrated framework examining how Accounting Information System success interacts with leadership style to affect employee performance. Grounded in the DeLone and McLean Information Systems Success Model and leadership theory, the study investigates both the direct effects of AIS system quality, information quality, and user satisfaction on employee performance, as well as the moderating role of leadership style. Using survey data collected from organizational employees across multiple sectors, the empirical analysis applies structural equation modelling (SEM) to test mediation and moderation relationships. The findings indicate that AIS success significantly enhances employee performance through improved task efficiency and decision support. Moreover, transformational leadership strengthens the positive impact of AIS success on performance outcomes, whereas transactional leadership shows a conditional effect that depends on system usability. The results suggest that leadership style acts as a behavioural catalyst, amplifying or constraining the value derived from digital accounting systems. This study contributes to the information systems and organizational behaviour literature by integrating technological and leadership perspectives within a unified performance model. In practice, the findings highlight the need to align digital system implementation with adaptive leadership strategies to maximize organizational productivity.
Accounting Information System Success, Leadership Style, Employee Performance, Structural Equation Modeling, Digital Organizational Performance