Accounting Information Systems and Strategic Performance: The Interplay of Digital Technology and Edge Computing Devices.

With the rapid development of digital technologies, scholars and industries are pushing into the information age, where data processing is the accounting industry's major challenge. This study aimed to analyze the use of these digital technologies for strategic performance attainment and mediating the accounting information system (AIS). Further, this study also explores the moderation of the DT and strategic performance linkage. In this rapid change, the business organization is crucial to competition. Hence, technology is the key factor for maintaining the competitiveness of the industrialists, specifically where information plays a vital role in making management decisions. Accounting software is a significant tool that efficiently collects data and makes timely decisions to declare the business strategy to respond quickly to the market. However, the available accounting software is costly, and small-scale businesses cannot afford it. Therefore, this paper developed a digital accounting system using artificial intelligence (AI) and edge computing (EC) to process and store the accounting data. This article introduces novel edge framework for digital data processing with advanced data processing methods. The with the growth of IoT, the data sizes have increased significantly. Moreover, the traditional cloud platforms are enriched with EC to process the vast amount of data where it is collected. Therefore, the business can adapt to new size data and raise its standards in terms of technical content. It will define the distributed storage in the cloud and test the cluster performance of the system once the system design and its effects on the system. In the end, the system operation time, load balancing and rows of data is tested experimentally. The results and its analysis demonstrated that the data processing with EC for AIS utilized is improved acceleration rate, operational efficiency and execution rate. [ABSTRACT FROM AUTHOR]