AI‐enabled information sharing mechanism and enterprise performance

Fang Wang and Manting Zou

Systems Research and Behavioral Science, 2025, vol. 42, issue 4, 1218-1231

Abstract: In recent years, with the continuous application and popularization of Artificial intelligence, the influence of artificial intelligence technology applied in information‐sharing mechanisms on enterprise performance has attracted more and more attention. With the background of the extended application of artificial intelligence in information sharing, based on the data of 348 manufacturing enterprises in the eastern coastal areas of China, the theoretical model of “information sharing mechanism ‐ accounting information quality ‐ enterprise performance” is constructed, and the relationship between the three is analyzed empirically. The results show that the stronger the information sharing mechanism and accounting information quality, the higher the enterprise performance; the information sharing promotes the accounting information quality; the quality of accounting information disclosure plays an intermediary role between information sharing and enterprise performance. Therefore, enterprises should pay attention to the use of artificial intelligence technology in information sharing to improve the quality of enterprise financial reports, improve enterprise performance, and provide theoretical references for the growth of manufacturing enterprises.

Date: 2025
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