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While the adoption of accounting information systems (AIS) is crucial in developing countries owing to the rapidly changing business environment, the emerging factors in its successful implementation continue to be inconsistent. This systematic literature review (SLR) aims to understand the emerging factors of underlying successful AIS implementation, with a specific focus on developing countries.

A total of 70 empirical studies from 2017 to 2024 were analysed using an SLR technique. Studies including the search term “accounting information systems” OR “AIS” AND “developing countries” in their titles, keywords or abstracts were retrieved from five digital databases. The articles were analysed and synthesised using thematic analysis.

The findings revealed six key themes: (1) AIS literacy, (2) automation in AIS, (3) cloud-based AIS, (4) cultural factors, (5) environmental factors and (6) mobile accessibility and 25 subthemes.

A comprehensive understanding of these gaps will enable academics, policymakers and AIS professionals to make well-informed decisions and enhance the efficacy and efficiency of AIS operations.

The thematic analysis highlights the theoretical gaps and exposes areas where the connection between factors may be inadequate to indicate future study avenues.