Leveraging open innovation for e-commerce success: The contingent role of accounting information systems and artificial intelligence

This study delves into the impact of open innovation on the performance of e-commerce, with moderation by accounting information systems (AIS) and artificial intelligence (AI). Data were gathered through a survey with 29 scale items adapted from established measures to assess seven crucial variables of open innovation and e-commerce performance. The participants, 427 senior-level employees from various e-commerce enterprises, were chosen using purposive sampling to ensure their relevant expertise. PLS-SEM in SmartPLS 4.0 software was used to validate the scales and evaluate the hypotheses. The outcomes point toward the positive and significant influence of management orientation on digital competency, innovation capability, and e-commerce performance. Moreover, the results suggest that digital competency and innovation capability significantly enhance e-commerce performance. Furthermore, strong e-commerce performance positively impacts unique innovations, technological advancement, and customer satisfaction. The moderating effects of AIS and AI are positive and significant, strengthening the connection between management orientation and e-commerce performance. The moderating effect of digital competency and innovation capability is positive in the relationship between management orientation and e-commerce performance. These findings emphasize the critical role of strategic management, digital and innovative capabilities, and sophisticated technological systems in increasing the success of e-commerce within the realms of open innovation.