The Evolution of Accounting Information Systems Research: A Bibliometric Analysis of Key Concepts and Influential Authors

Main Article Content

Rika Lidyah
Aslichah
Siska Yulia Defitri
Eko Sudarmanto
Arief Yanto Rukmana

Abstract

This research paper provides a comprehensive bibliometric analysis of the evolution of Accounting Information Systems (AIS) research, focusing on key concepts and influential authors. This research uses a systematic data collection process, gathering scientific publications from leading academic databases. Clear inclusion and exclusion criteria were established to select relevant articles for analysis. This methodology uses a variety of bibliometric techniques, including citation analysis, co-citation analysis, keyword analysis, and network analysis, to comprehensively explore the data set. Its findings reveal historical developments and the current state of SIA research, identifying highly cited articles, influential authors, prominent keywords, and collaborative networks. This analysis provides insight into the evolution of key concepts in AIS research and the contributions of influential authors. The results have implications for future research, guide researchers in selecting research areas and promote interdisciplinary collaboration. This research contributes to a better understanding of the trends, patterns, and influential contributors that have shaped the field of AIS.

Article Details

How to Cite
Lidyah, R., Aslichah, Defitri , S. Y., Sudarmanto, E., & Rukmana , A. Y. (2023). The Evolution of Accounting Information Systems Research: A Bibliometric Analysis of Key Concepts and Influential Authors. The Es Accounting And Finance, 1(03), 113–124. https://doi.org/10.58812/esaf.v1i03.99
Section
Articles

References

I. Nazarova, “Evolution of accounting and information systems in cashless payments,” Her. Econ., no. 4, pp. 211–224, 2022.

X. Gejing and L. Yang, “Research on the impact of Internet evolution on accounting information system based on data Mining,” in Journal of Physics: Conference Series, 2019, vol. 1345, no. 5, p. 52055.

B. Guragai, N. C. Hunt, M. P. Neri, and ..., “Accounting information systems and ethics research: Review, synthesis, and the future,” … Inf. Syst., 2017.

L. Schmidthuber, D. Hilgers, and S. Hofmann, “International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda,” Financ. Account. Manag., vol. 38, no. 1, pp. 119–142, 2022.

R. Joseph et al., “Triple-Entry Accounting (TEA) and Blockchain Implementation in Accounting and Finance-A Survey,” in 2023 International Conference on Business Analytics for Technology and Security (ICBATS), 2023, pp. 1–7.

A. G. Georgantopoulos, E. I. Poutos, and N. Eriotis, “Recent developments and trends in accounting information systems,” Georg. AG, Poutos, EI Eriotis, no. 2018, pp. 1–9, 2018.

D. Mancini, E. H. J. Vaassen, and R. P. Dameri, “Trends in accounting information systems,” Account. Inf. Syst. Decis. Mak., pp. 1–11, 2013.

B. Zyznarska-Dworczak, “A research note of potential scientific management accounting research area in CEECs,” J. Account. Manag. Inf. Syst., vol. 17, no. 2, pp. 252–265, 2018.

I. Pervan and M. Bartulović, “Value relevance of accounting information: evidence from South Eastern European countries,” Econ. Res. istraživanja, 2014.

K. Valeri, F. G. Dewi, and S. I. O. Sembiring, “Information Technology and Accounting Information System Role in The Decision-Making Process for Management (Case Study at Municipal Waterworks Way Rilau, Municipal Waterworks Pesawaran And Municipal Waterworks Way Sekampung),” Int. J. Res. Publ. Rev., vol. 3, no. 8, pp. 2048–2053, 2022.

I. Pervan, “New global trends in managment accounting and Croatian Practices,” 2003.

G. S. Kearns, “The importance of accounting information systems in the accounting curricula: A CPA perspective,” AIS Educ. J., vol. 9, no. 1, pp. 24–40, 2014.

M. Ionascu, I. Ionascu, M. Sacarin, and M. Minu, “IFRS adoption in developing countries: the case of Romania,” Account. Manag. Inf. Syst., vol. 13, no. 2, p. 311, 2014.

S. Moudud-Ul-Huq, M. Asaduzzaman, and T. Biswas, “Role of cloud computing in global accounting information systems,” Bottom Line, vol. 33, no. 3, pp. 231–250, 2020.

A. Lutfi, A. L. Al-Khasawneh, M. A. Almaiah, A. Alsyouf, and M. Alrawad, “Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation,” Sustainability, vol. 14, no. 9, p. 5362, 2022.

M. İyibildiren, T. Eren, and M. B. Ceran, “Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique,” Cogent Bus. Manag., vol. 10, no. 1, p. 2160584, 2023.

A. Akhter, “Impact of accounting information system on organizational performance: Private commercial banks of bangladesh,” Int. J. Sci. Res. Publ., vol. 12, no. 307, pp. 10–29322, 2022.

M. Assrfa, D. Y. J. Rao, and A. Yohannes Hailu, “Designing of accounting information system for small and medium enterprises: application of PLS-SEM,” Int. J. Sci. Basic Appl. Res. Vol., vol. 54, pp. 124–139, 2020.

B.-S. Alex, C.-J. M. Teresa, V.-C. Liz, and P.-C. Mariuxi, “Blockchain application in accounting and auditing: a bibliometric and systemic analysis,” in 2022 17th Iberian Conference on Information Systems and Technologies (CISTI), 2022, pp. 1–6.

O. J. Almaliki, N. H. A. Rapani, A. A. Khalid, and R. M. Sahaib, “Structural equation model for the relationship between accounting information system and internal audit effectiveness with moderating effect of experience,” Int. Bus. Educ. J., vol. 12, pp. 62–82, 2019.

A. Monteiro and C. Cepêda, “Accounting information systems: scientific production and trends in research,” Systems, vol. 9, no. 3, p. 67, 2021.

N. Anridho, “Bibliometric analysis of digital accounting research,” Int. J. Digit. Account. Res., vol. 18, pp. 141–159, 2018.

V. Chiu, Q. Liu, B. Muehlmann, and A. A. Baldwin, “A bibliometric analysis of accounting information systems journals and their emerging technologies contributions,” … Account. Inf. Syst., 2019.

S. Kumar, M. Marrone, Q. Liu, and N. Pandey, “Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis,” Int. J. Account. Inf. Syst., vol. 39, p. 100488, 2020.

O. A. Ezenwoke, A. Ezenwoke, F. D. Eluyela, and ..., “A bibliometric study of accounting information systems research from 1975-2017,” Asian J. …, 2019.

S. Binti Puasa, J. Smith, and S. Milda Amirul, “Accounting information system effectiveness: multiple methods,” 2019.

F. Al-Hawari, “Analysis and design of an accounting information system,” Int. Res. J. Electron. Comput. Eng., vol. 3, no. 2, pp. 16–21, 2017.

G. L. Gray, V. Chiu, Q. Liu, and P. Li, “The expert systems life cycle in AIS research: What does it mean for future AIS research?,” … J. Account. Inf. Syst., 2014.

N. A. Ismail, “Accounting information system: Education and research agenda,” Malaysian Account. Rev., 2009.

P. Q. Thuan et al., “The determinants of the usage of accounting information systems toward operational efficiency in industrial revolution 4.0: Evidence from an emerging economy,” Economies, vol. 10, no. 4, p. 83, 2022.

B. J. A Ali and I. A. A. AlSondos, “Operational efficiency and the adoption of accounting information system (AIS): a comprehensive review of the banking sectors,” Int. J. Manag., vol. 11, no. 6, 2020.

D. L. Alim and D. Siswantoro, “The Effect of the Accounting Information System (AIS) on Accounting and Financial Task Efficiency at the Depok City Local Government Finance Office,” in Asia Pacific Business and Economics Conference (APBEC 2018), 2019, pp. 408–413.

R. Zheng, “Construction Research of Accounting Information System Based on Data Visualization Technology,” 2022.

A. Lutfi, M. Al-Okaily, A. Alsyouf, and M. Alrawad, “Evaluating the D&M IS success model in the context of accounting information system and sustainable decision making,” Sustainability, vol. 14, no. 13, p. 8120, 2022.

A. Lutfi, “Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs.,” Int. J. Digit. Account. Res., vol. 22, 2022.

C. Drury, “Management and Cost Accounting - Sixth Edition,” p. 1280, 2004.

R. M. Bushman and A. J. Smith, <1-s2.0-S0165410101000271-main.pdf>, vol. 32. 2001.

O. D. AKINKUGBE, “Olga Martin-Ortega and Claire Methven O’Brien (eds.), Public Procurement and Human Rights: Opportunities, Risks and Dilemmas for the State as Buyer (Cheltenham, UK: Edward Elgar Publishing, 2019), ISBN 1788116305,” Bus. Hum. Rights J., vol. 6, no. 1, pp. 174–177, 2021, doi: DOI: 10.1017/bhj.2021.1.

R. RS and A. Atkinson, Advanced management accounting. New Jersey: Englewood Cliffs, 1989.

M. Romney, P. Steinbart, J. Mula, R. McNamara, and T. Tonkin, Accounting Information Systems Australasian Edition. 2012.

R. Lambert and C. Leuz, Accounting information, disclosure, and the cost of capital. Wiley Online Library, 2007.

L. Pitt, R. Watson, and C. Kavan, Service quality: a measure of information systems effectiveness. JSTOR, 1995.

S. Gray, Towards a theory of cultural influence on the development of accounting systems internationally. Wiley Online Library, 1988.

D. Otley, “The contingency theory of management accounting: achievement and prognosis,” Accounting, Organ. Soc., 1980.

M. J. Eppler and J. Mengis, “The Concept of Information Overload - A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines (2004) BT - Kommunikationsmanagement im Wandel: Beiträge aus 10 Jahren =mcminstitute,” M. Meckel and B. F. Schmid, Eds. Wiesbaden: Gabler, 2008, pp. 271–305. doi: 10.1007/978-3-8349-9772-2_15.