Exploring publication trends in accounting information systems and identifying research positions in Indonesia: a bibliometric analysis

Accounting information systems have become an increasingly important topic in business practice and academic research. This research uses a bibliometric analysis approach with data sources from the Scopus database to provide an in-depth understanding of AIS developments globally. Findings show that the USA significantly contributes to the volume of AIS research, reflecting its abundant research resources and central role in global AIS development. Indonesia also has a significant contribution to this research, reflecting increasing interest and awareness of the critical role of AIS in facing increasingly complex business challenges. In addition, topics such as technology acceptance models, artificial intelligence, big data, information use, and small and medium enterprises still require further exploration, offering opportunities for continued research. The position of research in Indonesia is becoming increasingly important because of the potential to contribute to developing discussions about AIS, especially in topics that have yet to be fully exposed globally.