The Role of User Efficiency in Facing the Challenges of Electronic Accounting Information Systems: An Empirical Analysis

Abstract

The effectiveness of electronic accounting information systems (EAIS) depends not only on technological infrastructure but also on the efficiency of their users. This study aims to empirically analyze the role of user efficiency in addressing the challenges associated with EAIS, such as system complexity, data security issues, integration difficulties, and real-time data processing. Drawing on data collected from accounting professionals and system users across various organizations, the study examines the relationship between user competence—measured by experience, training, and adaptability—and their ability to mitigate system-related challenges. The findings reveal that higher user efficiency significantly enhances the performance and reliability of EAIS, reduces error rates, and improves decision-making quality. The study concludes with recommendations for organizations to invest in continuous user training and support programs to maximize the benefits of their accounting information systems.