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.

中文翻译：

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利用开放式创新实现电子商务成功：会计信息系统和人工智能的偶然作用

本研究深入探讨了开放式创新对电子商务绩效的影响，并由会计信息系统 （AIS） 和人工智能 （AI） 进行调节。数据是通过一项调查收集的，该调查涉及 29 个量表项目，这些项目改编自既定指标，以评估开放式创新和电子商务绩效的七个关键变量。参与者是来自各电子商务企业的 427 名高级员工，他们通过有目的的抽样方式进行选择，以确保他们的相关专业知识。使用 SmartPLS 4.0 软件中的 PLS-SEM 验证量表并评估假设。结果表明，管理导向对数字能力、创新能力和电子商务绩效产生了积极而重大的影响。此外，结果表明，数字能力和创新能力显著提高了电子商务绩效。此外，强劲的电子商务表现对独特的创新、技术进步和客户满意度产生积极影响。AIS 和 AI 的调节作用是积极而显着的，加强了管理导向与电子商务绩效之间的联系。数字能力和创新能力的调节作用在管理导向与电子商务绩效之间的关系中是正的。这些发现强调了战略管理、数字和创新能力以及复杂的技术系统在提高开放式创新领域内电子商务成功的关键作用。