DOI: https://doi.org/10.52131/pjhss.2020.0802.0101 35 eISSN: 2415-007X Pakistan Journal of Humanities and Social Sciences Volume 8, Number 2, 2020, Pages 35 - 45 Journal Homepage: https://journals.internationalrasd.org/index.php/pjhss Supply Chain Management Moderating Effect on the Nexus Amid Intensity of Energy Consumption and Accounting Information System Waseem Yousaf 1 , Raheel Jamil 2 , Zardashia Nazir Chohan 3 , Muhammad Muneeb Akmal Mughal 4 1 MS Scholar, Minhaj University Lahore, Email: m.waseem511@gmail.com 2 Advocate, Associate Lawyer at (House of Lawyers), Email: raheeljamilkhan@gmail.com 3 Branch Operation Manager, MCB Bank Ltd., Email: ZardashiaNazirChohan@gmail.com 4 Scholar, Crescent Model Higher Secondary School Lahore., Email: wm93105@gmail.com ARTICLE INFO ABSTRACT Article History: Received: April 23, 2020 Revised: May 07, 2020 Accepted: June 14, 2020 Available Online: June 30, 2020 The goal of the existing study is to explore the impact of the accounting information system (AIS) and the intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consists of the moderating role of the effectiveness of the supply chain on the links of AIS and effective energy consumption, the intensity of energy, and effective energy consumption. The employees that are related to AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named Smart-PLS. The results show that AIS and intensity of energy have a positive link with effective energy consumption. The findings also show that the effectiveness of the supply chain positively moderates among the links of AIS and effective energy consumption, the intensity of energy, and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in the future. Keywords: Intensity of Energy Effective Energy Consumption Accounting Information System Supply Chain JEL Classification Codes: E16, H83, M41, P28, P48, Q49, © 2020 The Authors, Published by iRASD. This is an Open Access Article under the Creative Common Attribution Non-Commercial 4.0 Corresponding Author’s Email: m.waseem511@gmail.com 1. Introduction System of accounting information was recognized as an effective means of summarizing, recording, and validating the data of financial transactions prevailing in businesses whether in the current economies of past economies. While reviewing past literature, it is also analyzed that the work which was previously done on a manual basis is quite easier through computers in the current world. The recent development in information technologies has not only enhanced the working capabilities but also has contributed significantly towards the societies and global markets. In the perspective of reality, it is generally recognized that IT assumes a significant job in the field of bookkeeping; it tends to be vital weapons to help the item and system associations (Fitriati & Mulyani, 2015). Some business associations get the upper hand by preparing new data frameworks. Subsequently, associations will in general increment the cash for IT, which makes the proportion of IT venture to their all-out spending plan higher. In a period of worldwide rivalry, the way into an association's endurance is the constant improvement of its exhibitions. AIS of the past focused on the record, illustrating and favoring of data about business wealth-related trades. These limits were performed for the various social affairs inside the affiliation that was stressed over the specific decisions identified with budgetary accounting, administrative accounting, and duty stability issues(Bellosa, 2000). The need to facilitate these normally different frameworks prompted the clerk’s valuation for shared databases that give a sturdy picture of the association's information, clearing out duplications and diminishing data conflicts (Nicolaou, 2000). The strong cases that innovation has had the most significant effect as