How Is The Relationship Between The Halal Value Chain and Accounting Information Systems?

Abstract

This study investigates the integration of Accounting Information Systems (AIS) into the Halal Value Chain (HVC) to enhance transparency, traceability, and halal compliance. As halal products gain global traction for their quality, hygiene, and ethical standards, AIS offers a technological infrastructure to manage and monitor product flow and certification processes. AIS enables real-time tracking, improves decision-making, and ensures that halal requirements are met throughout the supply chain. Despite its advantages, implementation presents challenges such as high costs, technical complexity, lack of standardized halal certification, and limited skilled personnel. Nonetheless, the benefits—operational efficiency, cost savings, and strengthened consumer trust—highlight AIS as a strategic asset. The adoption of advanced technologies like blockchain and IoT further enhances halal assurance. The study concludes by emphasizing the importance of multi-stakeholder collaboration to overcome barriers and promote a trustworthy and competitive halal ecosystem at the global level..