 |
[email protected] |
 |
3275638434 |
 |
 |
| Paper Publishing WeChat |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Implementation of SysTrust Theory: A Systematic Literature Review
Salsabila Fitri Tarissa Nasution, Iskandar Muda, Sambas Ade Kesuma
Full-Text PDF
XML 55 Views
DOI:10.17265/1548-6583/2025.03.003
University of North Sumatra, Medan, Indonesia
This study aims to explore the application of SysTrust Theory in Accounting Information Systems (AIS) through a systematic literature review. SysTrust Theory, developed by the AICPA (2017), focuses on the reliability of information systems by assessing aspects such as availability, integrity, security, confidentiality, and privacy. This study analyzed several related articles published between 2012 and 2025, identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness, business performance, financial reporting quality, and organizational commitment. The results showed that integrity was the most dominant factor in improving AIS reliability, followed by security and privacy. The implementation of SysTrust has also been shown to reduce the risk of fraud, improve the accuracy of financial data, and support strategic decision making. However, challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles. This study recommends the need to improve system quality, educate users, and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.
SysTrust theory, Accounting Information System (AIS), availability, integrity, security, confidentiality, privacy
Al-Dmour, A. H., Abood, M., & Al-Dmour, H. H. (2017). The application of SysTrust principles and criteria to ensure AIS reliability: An empirical study. International Journal of Accounting and Information Management, 27(3), 461-491. Retrieved from https://www.emeraldinsight.com/1834-7649.htm
Al-Dmour, A., Abbod, M., & Al-Dmour, R. H. (2018). Impact of SysTrust framework implementation on financial reporting quality: A structural equation modeling approach. Journal of Accounting and Management Information Systems (JAMIS), 17(1), 69-99. Retrieved from https://doi.org/10.24818/jamis.2018.01004
Alles, M. (2018). Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing. International Journal of Accounting Information Systems, 31, 58-74. Retrieved from https://doi.org/10.1016/j.accinf.2018.09.001
Al-Rabei, A. (2023). The mediating effect of COVID-19 on the relationship between accounting information system reliability and e-commerce from employee perceptions of documentary credit. Information Sciences Letters, 12(8), 2867-2876. Retrieved from https://doi.org/10.18576/isl/120835
Astarani, J. (2024). The influence of payment channels and accounting applications on the operational and financial performance of MSMEs in Pontianak and Singkawang cities. International Journal of Finance and Business Management (IJFBM), 2(6), 901-912. Retrieved from https://doi.org/10.59890/ijfbm.v2i6.27
Bagege, M., Mayala, N., & Amos, A. A. L. (2024). Impact of computerized accounting procedures on the financial reporting quality of agricultural boards in Kilimanjaro. Indian Journal of Economics and Finance (IJEF), 4(2), 93-109. Retrieved from https://doi.org/10.54105/ijef.B2584.04021124
Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. Retrieved from https://doi.org/10.1016/j.accinf.2018.11.003
Greenberg, R., Li, W., & Wong-On-Wing, B. (2012). The impact of trust in system reliability on the intention to adopt online accounting systems. International Journal of Accounting and Information Management, 20(4), 363-376. Retrieved from https://doi.org/10.1108/18347641211272740
Janvrin, D. J., & Weidenmier Watson, M. (2017). “Big Data”: A new twist to accounting. Journal of Accounting Education, 38, 3-8. Retrieved from https://doi.org/10.1016/j.jaccedu.2016.12.009
Johri, A. (2025). The impact of artificial intelligence on the performance and quality of accounting information systems and the accuracy of financial data reporting. Accounting Forum, 1-25. Retrieved from https://doi.org/10.1080/01559982.2025.2451004
Khalaf, A. M., Ismail, W. N. W., Haat, M. H. C., Zakaria, W. Z. W., & Aljazzazen, S. (2024). The effect of the system trust framework on internal control for reliable AIS processes in Jordan’s public sector. Quality-Access to Success, 25(203), 52-63. Retrieved from https://doi.org/10.47750/QAS/25.203.06
Khalaf, A. M., Wan Ismail, W. N., Saleh, M. W. A., & Zakaria, W. Z. W. (2024). An empirical study on the impact of system trust framework on organizational commitment in Jordan. Journal of Logistics, Informatics and Service Science, 11(1), 60-78. Retrieved from https://doi.org/10.33168/JLISS.2024.0104
Mansour, E., Al Salamat, W., & Masadeh, W. (2017). The impact of reliability elements on the performance indicators of Jordanian commercial banks. International Journal of Business and Finance Research, 11(1), 87-107. Retrieved from https://ssrn.com/abstract=3025792
Saleh, I., Abu Afifa, M., Alkhawaja, A., & Hannon, T. (2024). Characteristics of electronic payment systems and effectiveness of accounting information systems: The moderating impact of customer perceived uncertainty. Cogent Business & Management, 11(1), 2396050. Retrieved from https://doi.org/10.1080/23311975.2024.2396050
Shawabkeh, A. M., & Abdul Kadir, M. R. (2022). The moderating effect of cloud computing on the relationship between accounting information systems and firms’ performance in Jordan. WSEAS Transactions on Business and Economics, 19, 101-112. Retrieved from https://www.researchgate.net/publication/360536061
Siringoringo, M. J. B. (2023). The psychological understanding of accounting information system for pharmacy on urban area. Journal for ReAttach Therapy and Developmental Diversities, 6(7s), 358-367. Retrieved from https://jrtdd.com/index.php/journal/article/view/800/566
Syah, D. H., Muda, I., Lumbanraja, P., & Kholis, A. (2023). The role of cloud computing on accounting information system quality: A study in hotel industry. TEM Journal, 12(3), 1890. Retrieved from https://www.temjournal.com/content/123/TEMJournalAugust2023_1890_1901.html
Wyslocka, E. (2015). Internet accounting offices. Procedia Computer Science, 65, 971-979. Retrieved from https://doi.org/10.1016/j.procs.2015.09.069
Zainol, Z., Nelson, S. P., & Malami, A. (2012). Internal human based threats and security controls in computerized banking systems: Evidence from Malaysia. Procedia-Social and Behavioral Sciences, 65, 199-204. Retrieved from https://doi.org/10.1016/j.sbspro.2012.11.111
Zhu, Z., Zhao, M., Wu, X., Shi, S., & Leung, W. K. S. (2023). The dualistic view of challenge-hindrance technostress in accounting information systems: Technological antecedents and coping responses. International Journal of Information Management, 73, 102681. Retrieved from https://doi.org/10.1016/j.ijinfomgt.2023.102681