The Role of Accounting Information Systems in Enhancing MSME Performance Post-Pandemic: A Review

Abstract

This article reviews and synthesizes existing literature on the role of Accounting Information Systems (AIS) in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-pandemic recovery period. The pandemic accelerated the need for digital tools, making AIS an essential component for enhancing financial transparency, operational efficiency, and business resilience. Using a descriptive qualitative approach based on an article review method, this study analyzes journal publications, conceptual papers, and empirical studies published between 2015 and 2025 that discuss AIS adoption, MSME digital transformation, and post-pandemic business recovery. The review identifies three dominant contributions of AIS to MSME performance: (1) improving operational efficiency through automation of financial processes, (2) strengthening the accuracy, reliability, and transparency of financial reporting, and (3) enhancing managerial decision-making by providing real-time and data-driven insights. In addition, the literature highlights several persistent challenges faced by MSMEs, including limited digital skills, inadequate technological infrastructure, and financial constraints that hinder AIS implementation. This review contributes to a deeper conceptual understanding of AIS as a strategic tool for MSME performance improvement in the post-pandemic era. It also provides practical implications for MSME practitioners and policymakers to strengthen digital capability, promote technology adoption, and support the sustainability and competitiveness of MSMEs in a rapidly evolving digital environment