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A bibliometric analysis of accounting information systems journals and their emerging technologies contributions

Author

Listed:
  • Chiu, Victoria
  • Liu, Qi
  • Muehlmann, Brigitte
  • Baldwin, Amelia Annette

Abstract

This study contributes to academic knowledge about methodologies used, accounting areas studied, and emerging technologies examined in scholarship in accounting information systems (AIS) journals. It presents a comprehensive bibliometric and comparative analysis of the 681 accounting articles that were published from 2004, the beginning of serious recognition of emerging technologies research in accounting as well as mandated measuring of research productivity under AACSB accreditation standards, through 2016 in the following six accounting information systems journals: Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), Journal of Emerging Technologies in Accounting (JETA), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ) and Intelligent Systems in Accounting, Finance and Management (ISAFM).

Suggested Citation

  • Chiu, Victoria & Liu, Qi & Muehlmann, Brigitte & Baldwin, Amelia Annette, 2019. "A bibliometric analysis of accounting information systems journals and their emerging technologies contributions," International Journal of Accounting Information Systems, Elsevier, vol. 32(C), pages 24-43.
    • Handle: RePEc:eee:ijoais:v:32:y:2019:i:c:p:24-43
    DOI: 10.1016/j.accinf.2018.11.003
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    References listed on IDEAS

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    1. Chiu, Victoria & Liu, Qi & Vasarhelyi, Miklos A., 2014. "The development and intellectual structure of continuous auditing research," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 37-57.
    2. O'Leary, Dan, 2008. "On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems," International Journal of Accounting Information Systems, Elsevier, vol. 9(1), pages 61-75.
    3. Gray, Glen L. & Chiu, Victoria & Liu, Qi & Li, Pei, 2014. "The expert systems life cycle in AIS research: What does it mean for future AIS research?," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 423-451.
    4. Colin Ferguson & Poh‐Sun Seow, 2011. "Accounting information systems research over the past decade: Past and future trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 235-251, March.
    5. Sutton, Steve G. & Holt, Matthew & Arnold, Vicky, 2016. "“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 60-73.
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    Cited by:

    1. Adilson Carlos Yoshikuni & Rajeev Dwivedi & Ronaldo Gomes Dultra-de-Lima & Claudio Parisi & José Carlos Tiomatsu Oyadomari, 2023. "Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(2), pages 199-218, June.
    2. Umoru Abdulazeez, 2024. "Usefulness of Management Accounting Information, Digital Inclusion on SMEs Performance: A Survey of SMEs in Edo State Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(10), pages 2698-2707, October.
    3. Pizzi, Simone & Venturelli, Andrea & Variale, Michele & Macario, Giuseppe Pio, 2021. "Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis," Technology in Society, Elsevier, vol. 67(C).
    4. Debidutta Pattnaik & Satish Kumar & Bruce Burton, 2021. "Thirty Years of The Australian Accounting Review: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 31(2), pages 150-164, June.
    5. Schiavi, Giovana Sordi & Behr, Ariel & Marcolin, Carla Bonato, 2024. "Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    6. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    7. Setyowati, Milla Sepliana & Utami, Niken Desila & Saragih, Arfah Habib & Hendrawan, Adang, 2023. "Strategic factors in implementing blockchain technology in Indonesia's value-added tax system," Technology in Society, Elsevier, vol. 72(C).
    8. Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    9. Kumar, Satish & Marrone, Mauricio & Liu, Qi & Pandey, Nitesh, 2020. "Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    10. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    11. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    12. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.

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