Abstract This study examines the impact of AIS quality on the quality of accounting information of the municipalities in the West Bank. The quality of the AIS framework is measured in five dimensions (alignment, integration, flexibility, IT infrastructure, security, and protection). This paper employs the descriptive–analytical approach using the data gathered by a questionnaire. The data were gathered through a conceptually designed questionnaire by conducting structured interviews with employees in the finance department of the ten municipalities in the West Bank. The robustness of using the Confirmatory Factor Analysis (CFA) to evaluate model fit and multicollinearity was assessed using the condition number for variables. The results indicate a significant positive impact of AIS alignment on reporting quality for the municipalities on the West Bank. AIS security and protection have a significant positive impact on reporting quality. At the same time, the three factors (AISIN, AISFL, and AISITINF) did not play any role in enhancing reporting quality for the municipalities of the West Bank. This study contributed to developing a realistic model for the quality requirements of AIS that impact the quality of financial reporting in municipalities. Considering the elements of this model enhance the effectiveness of financial reporting, the findings suggest practical pathways for enhancing the ultimate provision of decision-makers with valuable information. It also encourages donors to offer assistance through transparency and efficient disclosure. It creates governance structures that support sustainable practices. To the best of the authors’ knowledge, this is the first study to examine AIS Quality Led to Reporting Qual ity in the Municipalities. This research addresses a crucial gap in the current literature, enriching the understanding of AIS Quality Reporting Quality in the Municipalities’ sustainability. It provides critical insights for developing policies and strategies that promote AIS Quality, which leads to Reporting Quality in the Municipalities. Therefore, this model introduced substantial theoretical and practical implications to assist the municipalities in the West Bank in enhancing their reporting practices. The high-quality reporting improves the ability to get grants and provides valuable financial data for different users. Keywords Accounting information system, Financial reporting quality, Environmental innovation

Title

Future Business Journal

Publisher

SpringerOpen

Publisher Country

United Kingdom

Indexing

Thomson Reuters

Impact Factor

2.7

Publication Type

Both (Printed and Online)

Volume

11

Year

2025

Pages

1-18