The Influence of Expert Systems on the Efficiency of AIS and the Sustainability of Energy 1Swarmilah Hariani- 2Hafiz Abdul Samee Malik
1Faculty of Economics and Business, Universitas Mercu Buana, Indonesia
1Ghazali Shafie Graduate School of Government, Universiti Utara Malaysia
2School of International Studies, Universiti Utara Malaysia
Abstract
This research aims to identify the influence of expert systems on the efficiency of Accounting Information Systems (AIS), which ultimately contributes to sustainable decision-making in the energy sector. Using a quantitative approach, the study involves 127 decision-makers familiar with efficient AIS use. Data were collected via a self-administered questionnaire and validated using Structural Equation Modeling (SEM) - PLS. The results indicate that expert systems have a significant and positive impact on AIS efficiency in industrial companies in Indonesia. This increased AIS efficiency can support sustainable decision-making in the energy sector by optimizing resource use, reducing energy waste, and lowering carbon emissions. However, technological vigilance does not moderate the relationship between expert systems and AIS efficiency. This study contributes to the AIS efficiency literature by identifying factors influencing AIS efficiency networks and benefits, and validating the proposed model in the context of industrial companies. The findings underscore the importance of AIS efficiency in promoting energy sustainability and provide practical implications for industrial companies aiming to enhance their energy management practices. Future research opportunities are also highlighted in the fields of energy and sustainability.
Keywords: expert system, accounting information system, sustainable decision-making, energy efficiency, sustainability
Topic: Sustainability Accounting and Integrated Reporting
