인공지능의 도입이 기업의 회계정보시스템, 경영전략 및 경영성과에 미치는 영향：중국기업을 대상으로 한 실증연구

[Purpose]This study aims to empirically examine how the adoption of Artificial Intelligence (AI) affects firm performance through the mediating roles of changes in Accounting Information Systems (AIS) and managerial strategy. [Methodology]A survey was conducted with Chinese mid－sized and large enterprises, yielding 200 valid responses. The research model was developed based on the Resource－Based View and Information Processing Theory, and Partial Least Squares Structural Equation Modeling (PLS－SEM) was employed to test the direct and mediating relationships among AI adoption, AIS changes, managerial strategy changes, and firm performance. [Findings]AI adoption was found to have significant positive effects on AIS, managerial strategy, and firm performance. AIS exhibited a partial mediating effect, indicating that AI improves performance not merely through technological superiority but through internalization via information systems. In contrast, the mediating effect of managerial strategy was not statistically significant. [Implications]This study contributes by empirically validating the integrated structure linking AI, AIS, managerial strategy, and firm performance. Practically, it suggests that firms should utilize AI as a core infrastructure that connects information and strategy, enabling a shift from experience－based to data－driven strategic decision－making and supporting sustainable competitive advantage in uncertain environments.