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Advisor(s)
Abstract(s)
This paper aims to provide a state-of-the-art overview in research on Accounting Infor-
mation Systems, analyzing scientific production characteristics and identifying this topic research
trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Account-
ing Information Systems, published in journals indexed on Web of Science database. The research
methodology and design were based on an inductive approach of a set of studies with the objective of
theoretical development in the field of investigation. We found 144 articles on this subject. The first
article was published in 1973. However, most papers were published during the last 10 years al-
though the highest interest in Accounting Information Systems study among scholars concentrates
on a short period, which is around 2020. We identify three research topics, as the following research
trends: (1) the Accounting Information System impact in the organization (e.g., performance, inno-
vation, reorganization of activities, information reporting); (2) the Accounting Information System
Construction, (3) the importance of implementation of the Accounting Information System in small
and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting
Information System efficiency/quality. These themes fit into a theoretical framework, in which
agency and contingency theory are highlighted. In addition, by promoting the analysis of strict
bibliometric tools, we also identified authors, journals, organizations and countries/regions that
contributed most to the development of the investigation in this research topic. The results of this
research add insights to the existing literature and serve as a guide for future research in Accounting
Information Systems context, as well as help organizations, public, private and governments to
establish their strategies in this area.
Description
Keywords
Accounting information systems Accounting information Decision-making Bibliometric analysis
Citation
Publisher
MDPI