Abstract
The research aims to shed light on the impact of network structure on the responsiveness to changes in the outputs of accounting information systems. It provides a comprehensive review of both the network structure and accounting information systems by analyzing the factors influencing responsiveness, including technical factors such as the speed and efficiency of communications and devices; managerial factors such as teamwork, training, and internal communication; as well as economic factors such as the cost of required improvements and the expected financial return. The study focuses on analyzing methods for evaluating responsiveness to changes, such as the strength and timing of the response, and influencing factors like the system’s size and complexity. It also highlights network analysis techniques and economic evaluation for the insights they offer into the interaction among system components, cost-benefit estimation, and the financial performance of the organization.
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