{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,26]],"date-time":"2026-06-26T08:37:22Z","timestamp":1782463042747,"version":"3.54.5"},"reference-count":50,"publisher":"MDPI AG","issue":"7","license":[{"start":{"date-parts":[[2023,7,2]],"date-time":"2023-07-02T00:00:00Z","timestamp":1688256000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"King Saud University, Riyadh, Saudi Arabia","award":["RSP2023R87"],"award-info":[{"award-number":["RSP2023R87"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Systems"],"abstract":"<jats:p>Nowadays, many businesses recognize the importance of digitization as a strategic advantage to maintain competitiveness. As a result, current research aims to investigate three significant factors that influence digital transformation: digital innovation (DI), digital orientation (DO), and the accounting information system (AIS). These factors are supposed to impact the financial success and performance of firms. The objective of this study is to examine the positive association between digital orientation and financial performance (FP) and to explore how the AIS mediates this relationship. Additionally, this paper investigates the moderating role of digital innovation in the relationship between digital orientation and financial performance. To collect data, a quantitative method was employed using a random sampling technique. Data were collected via a questionnaire survey from small and medium-sized enterprises (SMEs) in China, with a sample size of 550. Structural equation modeling (SEM) and a bootstrapping technique with 5000 iterations were used to test the study hypotheses. The findings of this study indicate a positive link between digital orientation and the financial performance of organizations. Furthermore, the results confirm that the AIS acts as a mediator between digital orientation and financial performance. The outcomes also demonstrate that digital innovation plays a moderating role in the relationship between DO and financial performance. This paper contributes to the existing literature on digital transformation by providing a deeper understanding of the aforementioned antecedents of the digital revolution (DO, AIS, and financial performance) and how they should be integrated within digitalization settings to achieve financial performance.<\/jats:p>","DOI":"10.3390\/systems11070339","type":"journal-article","created":{"date-parts":[[2023,7,3]],"date-time":"2023-07-03T00:49:27Z","timestamp":1688345367000},"page":"339","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":22,"title":["Digital Revolution and Digitization Process to Promote AIS as a Vector of Financial Performance"],"prefix":"10.3390","volume":"11","author":[{"given":"Rima Hassan","family":"BinSaeed","sequence":"first","affiliation":[{"name":"Department of Management, College of Business Administration, King Saud University, Riyadh 11587, Saudi Arabia"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7903-9420","authenticated-orcid":false,"given":"Zahid","family":"Yousaf","sequence":"additional","affiliation":[{"name":"Higher Education Department, Government College of Management Sciences, Mansehra 21300, Pakistan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4212-6974","authenticated-orcid":false,"given":"Adriana","family":"Grigorescu","sequence":"additional","affiliation":[{"name":"Department of Public Management, Faculty of Public Administration, National University of Political Studies, and Public Administration, 012244 Bucharest, Romania"},{"name":"Academy of Romanian Scientists, Ilfov Street 3, 050094 Bucharest, Romania"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Valentin","family":"Radu","sequence":"additional","affiliation":[{"name":"Department of Accounting\u2014Finance and Banking, Faculty of Economics, Valahia University of Targovi\u0219te, 130004 T\u00e2rgovi\u0219te, Romania"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9658-8299","authenticated-orcid":false,"given":"Abdelmohsen A.","family":"Nassani","sequence":"additional","affiliation":[{"name":"Department of Management, College of Business Administration, King Saud University, Riyadh 11587, Saudi Arabia"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2023,7,2]]},"reference":[{"key":"ref_1","first-page":"63","article-title":"Tackling the digitalization challenge: How to benefit from digitalization in practice","volume":"5","author":"Parviainen","year":"2017","journal-title":"Int. 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