ACCOUNTING INFORMATION SYSTEM IN THE ERA OF INDUSTRY 4.0 - AN EXPLORATORY STUDY AT PUBLIC SECTOR

Abstract

The digital architecture of Industry 4.0 can support people working in and with such structures to make
operation processes smarter and more efficient, especially accounting process. The purpose of this
research is to identify and investigate the accounting information system (AIS) in the context of the fourth
industrial revolution. In total, 16 items that represent perspectives to AIS were identified, using
qualitative research and structured into four factors in Large-scale quantitative research. This result is
very helpful for policy makers, regulatory bodies and managers to enhance an insight into the
determinants in AIS application in the Industry 4.0 initiatives and eradicate the potential challenges.