2. Business Process Capabilities: “refer to the ability of an organization to create market value by utilizing resources in a unique way”  (Al-Matari, et al.).

3. Dynamic Accounting Information System: “a unique sort of resource, specifically an organizationally embedded non-transferable organization-specific resource that necessitates an examination of its impact on business process capabilities (BPC)” (Al-Matari, et al.).

4. Organizational dynamic capabilities: “an organization’s overall ability to integrate, build, and reconfigure internal and external competencies in order to respond to quickly changing circumstances” (Al-Matari, et al.).

5. Spanning capabilities: “The ability of an organization to handle information flow across functional areas of the supply chain (buying, order processing, strategy development, and information dissemination)” (Al-Matari, et al.).

2. The Flat-File Model which is also known as the legacy systems, is also one of the earliest models of accounting information systems that had limitations on the amount of business data that it can handle due to the capacity on the amount of business data that can be stored in the system. The flat- file also took up a lot of time to update business data within the model, and the model also had a difficult time keeping up with changes in business status that needed to be reflected on the model. The significance of the file-flat model is that the model led to the development of the database model that had the capability of storing multiple data and also keeping with changes in status of businesses like being able to update data as a result of the changes in status.(Lusianah). 

3. The database model is a model that resolves many issues that the flat-file model had which were the flat-file models inability to store multiple data, taking up huge amounts of time to update business information, and lack the ability to keep up to date with changes in status of businesses. The significance of the database model is that it can guarantee businesses easy access to business information stored in the database. The database model also guarantees data integrity meaning it has the ability of preventing unauthorized users from having access to business data (Lusianah).

4. The REA model is one of the earliest models of the accounting information system used to frame the relationship between an organization’s resources, upcoming events and agents to help entrepreneurs to maintain stability within businesses. The significance of the REAREA system model is it provides the entrepreneurs data on the recent business activities and resources to help entrepreneurs to make better decisions on ways that their business can operate more efficiently (Lusianah).

5.The ERP system is a software tool that provides entrepreneurs with the ability to carry out business processes through the use of existing data to ensure their businesses are operating efficiently with the amount of resources that an organization has. ERP system model plays an important role in businesses because it allows entrepreneurs to access existing data within their business to make informed decisions on ways to produce products at an efficient cost (Lusianah).

Accounting information system has also been found be effective in providing business owners with relevant information needed to cut production cost to improve the efficient use of resource

In a market that’s competitive, accounting information system has been discovered to have the ability to prevent business data from being replicated by competitors and unauthorized users through the use of database

Al-Matari, Ahmed Saleh, et al. “The Impact of Dynamic Accounting Information System on

Organizational Resilience: The Mediating Role of Business Processes Capabilities.” Sustainability(Basel, Switzerland), vol. 14, no. 9, 2022, pp. 4967-, https://doi.org/10.3390/su14094967.