Enhancing financial performance through computerized accounting information systems: the critical role of accounting information quality and top management support

Purpose In the evolving landscape of digital finance, particularly in emerging economies like China, Computerized Accounting Information Systems (CAIS) are increasingly adopted to enhance financial operations. However, the success of these systems depends not only on technological adoption but also on the accounting information quality (AIQ) and top management support (TMS). This study aims to investigate the effect of CAIS on financial performance (FP), examine the mediating role of AIQ and explore the moderating effect of TMS on these relationships. Design/methodology/approach This research uses a quantitative approach, using structured questionnaires collected from 312 accounting and finance professionals in Chinese firms. The proposed model is tested using partial least squares structural equation modeling. Findings The results demonstrate that CAIS has a positive influence on AIQ, which in turn significantly improves FP. AIQ serves as a partial mediator in the CAIS–FP relationship. Furthermore, TMS strengthens the relationships between CAIS and AIQ, as well as between AIQ and FP, confirming the strategic importance of TMS. Practical implications The findings suggest that firms in emerging markets should not treat CAIS as merely a technical upgrade. Instead, CAIS must be supported by a commitment to high AIQ and active TMS to deliver FP. Originality/value This study contributes original insights by integrating AIQ and TMS into the CAIS–FP framework, providing a more comprehensive understanding of how technology, leadership and information processes interact to enhance FP in emerging economies.