The Role of Accounting Information Systems in Enhancing the Efficiency of Oil Resource Management: An Economic Study in Basra and the Arabian Gulf

Abstract

The efficient management of oil resources is essential for sustaining economic growth and improving the performance of oil-dependent economies. As organizations continue to adopt digital technologies, Accounting Information Systems (AIS) have assumed an increasingly important role in supporting financial reporting, improving the quality of accounting information, strengthening internal control, and facilitating informed managerial decision-making. Nevertheless, many organizations in the oil sector continue to face challenges related to information quality, operational efficiency, and governance, underscoring the need to examine AIS's contribution to resource management. This study examines the role of Accounting Information Systems in enhancing the efficiency of oil resource management, with particular emphasis on the economic context of Basra and the Arabian Gulf. A quantitative research design was employed, using a structured questionnaire to collect data from respondents with relevant experience in organizational and accounting fields. The proposed relationships were evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS. The findings indicate that Accounting Information Systems contribute positively to the efficiency of oil resource management by improving the quality and accessibility of accounting information, supporting timely managerial decisions, reinforcing internal control practices, and enhancing operational effectiveness. These findings highlight the importance of well-developed accounting information systems in strengthening organizational performance and improving the management of strategic resources within oil-producing economies. This study contributes to the Accounting Information Systems literature by providing empirical evidence on the role of AIS in supporting efficient oil resource management. The findings also offer practical implications for policymakers, organizational leaders, and practitioners seeking to strengthen governance, improve resource utilization, and enhance organizational effectiveness through the effective implementation of Accounting Information Systems.