In 2023, the United Arab Emirates (UAE) Digital Government Strategy 2025 required government entities and companies to participate in transforming the country into a smart nation. The first phase named “digital transformation” focuses on digitizing all operations. As such, accounting information systems (AISs)—which collect, organize, and report financial data—must evolve in alignment with this vision. This study explores how professionals in the UAE’s government-owned aviation industry view AIS adaptation to meet national digital transformation goals. Data were gathered through semi-structured interviews with 17 AIS experts, each with at least two years of experience in both AIS and digital transitions. The responses were then open-coded into themes centered around the objectives, benefits, challenges, and organizational impacts of AIS transformation. The findings reveal that a variety of new technologies are being used. For example, blockchain is being applied to supply chains to enhance partner traceability. AI is being used to analyze large data sets, automate repetitive tasks, and integrate non-financial data, such as for fair value assessments, to support IFRS compliance. AI is also helping to improve GDPR compliance by identifying data vulnerabilities and triggering automated safeguards. Cloud computing is also being adopted to reduce idle capacity and offer scalable flexibility. Nevertheless, some challenges were noted, such as limited employee competence and resistance to adopting new systems.

Aviation fuel of aircrafts is one of the most important and predominant expenditures in air companies. The recent jump on petroleum price has increased the price of equipments and maintenance. Therefore, many aircraft companies look for different ways to reduce their expenditures as much as they can. In this article, we study effective factors to reduce the fuel consumption. The proposed study of this paper gathers different criteria, which are important for cost reduction plans based on experts & apos; point of view. We take advantages of quantitative and qualitative characteristics of criteria and experts & apos; ideas using fuzzy decision making. Finally, a list of effective factors to reduce the fuel consumption is presented based on order of their importance.