It is the tradition of this paper to investigate how accounting information systems have gained mass usage during the digital era

as well as its implications for the expense of operating an enterprise. The theoretical analysis and case studies presented in the paper provide an in-depth study of the popularization of accounting information systems

emphasizing the development of more advanced functional modules

the improvement of technical architecture

and the deployment of their application to various scales and types of enterprises in contemporary times.The study showed that the democratization of accounting information systems brought enterprises the ability to automate and to make the processing of accounting and data generation intelligent

resulting in a remarkable enhancement in the comprehensiveness and correctness of accounting information processing.As for operating costs

although during the early stage of applying accounting information systems

funds for hardware acquisition

software authorization

and personnel training are needed

and thus the process can be said to be a bit burdensome

in the long term

human costs (which may result from accounting mistakes) are eliminated through optimization of the process to reduce the requirements of human involvement

while resource allocation quality is improved by real-time data sharing and analysis

thus

operating costs and decision-making error costs are reduced. Yet

there are also new glitches

for instance

the proliferating costs of system security maintenance and the ever-rising costs of data protection.