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Accounting Information System – A Quantitative Analyse of the Bibliometric Elements

Author

Listed:
  • Lăcrămioara Mansour (Stoian)

    (The Bucharest University of Economic Studies, “Ovidius†University of Constanta, Romania)

  • Elena Cerasela Spătariu

    (“Ovidius†University of Constanta, Faculty of Economic Sciences, Romania)

  • Gabriela Gheorghiu

    (“Ovidius†University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The present study presents an overview of Accounting Information System (AIS) research applied in Accounting System field by a quantitative analyse of the bibliometric elements provided by Scopus database on the scientific articles published in the last decade regarding the role and the importance of AIS, as a part of the accounting informational system at the company level and establishes the links of dependence and variability between their various elements type. It provides knowledges about methodologies used in accounting research, research documents, accounting area studied and emerging technologies examined in scholarship accounting information system. A set of 649 published articles was selected in this research because of their appropriate fit with the research question. The analysis emphasizes the need to support the continuation of research in the field of AIS in concordance with the changes and trends of evolution of the international academic fields.

Suggested Citation

  • Lăcrămioara Mansour (Stoian) & Elena Cerasela Spătariu & Gabriela Gheorghiu, 2022. "Accounting Information System – A Quantitative Analyse of the Bibliometric Elements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 890-900, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:890-900
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    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/12.pdf
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    Cited by:

    1. Lacramioara Mansour & Elena Cerasela Spatariu & Gabriela Gheorghiu, 2023. "Organizational Culture, Corporate Governance and Accounting Outcomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 751-759, December.

    More about this item

    Keywords

    accounting information system; accounting research; bibliometric research; quantitative research; Scopus database;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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