Abstract
This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting 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 although 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, innovation, 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.
Highlights
Digital technology has revolutionized our daily lives and the way we carry out our human activities within our homes and at work [1]
After exhaustive research to identify keywords to use in the search for articles focused on the research topic, we found that the single use of the password “Accounting Information
Considering the most recent publications, suggestions for future investigation and most recently used keywords, we identified the following research trends: (1) the impact of Accounting Information System in organizations; (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
Summary
Digital technology has revolutionized our daily lives and the way we carry out our human activities within our homes and at work [1]. Advances in information technology indicate that most manual accounting systems are being replaced by digital Accounting. Information System can be defined as the set of human and capital resources within an organization that is responsible for collecting and processing data to produce useful information to all management levels in planning and controlling the organization activities [3]. Accounting information is required by managers to predict and establish the firm’s future strategic goals [4]. Management Accounting Information System implementation, when successful, has a significant impact on improving the organization or company performance [5]. To achieve decision-making success, accounting information must be of high quality, relevant and useful in the decision-making process [6].
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