Understanding accounting information system users’ dilemmas towards internal control governance: case of multi-subsidiary companies

Accounting Information Systems (AIS) are central to modern organisational operations, it serves as a critical tool to support decision-making in business planning, reporting, and operational control. Within complex multi‑subsidiary organisations, corporate governance (CG) as a system of rules, it establishes policies, procedures to regulate an organisation activity. Internal Control Governance (ICG), as a component of CG, governs user access, system security, compliance requirements in view of safeguarding data integrity and organisational accountability. This study explores how AIS users experience and manage dilemmas arising from ICG practices, seeking a balance particularly when control requirements conflict with operational efficiency. Adopting a qualitative research design which involves semi-structured interviews with personnel from finance, human resources (HR), and information technology (IT) departments in two multinational multi-subsidiary organisations. Thematic analysis is used to indicate recuring patterns in areas where users experience difficulties while executing daily responsibilities in conformity to ICG procedures. The findings reveal key ICG related dilemmas such as regulatory compliance pressure, cybersecurity monitoring restrictions, high security system pressure, bureaucratic procedures from segregation of duties and technology-related performance anxiety. Although, ICG frameworks remain essential in ensuring authentication, mitigating system vulnerabilities, preventing data misuse, integrity and preserving informational accuracy, they also introduce operational delays, increased workload pressure, and heightened user stress. This study contributes theoretically by recontextualizing ICG in AIS as a behavioural and operational phenomenon rather than a purely technical or compliance mechanism, highlighting how governance is experienced and interpreted by users in practice. Empirically, it provides qualitative evidence on how specific ICG practices embedded in AIS create persistent dilemmas that influence user decision making, workload performance and system use within multinational subsidiary organisations. Practically, the study proposes actionable insights for organisations to design and implement ICG structures that balance control requirements with operational efficiency, reducing unnecessary workload pressure without compromising governance integrity.