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Bibliometric Panorama of Accounting Information System Research Evolution

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  • Hanna Mysaka
  • Ivan Derun

Abstract

Accounting information systems (AIS) are closely connected with using automated accounting data processing technologies, which increase reliability and prompt information delivery to stakeholders for management decision-making. The purpose of the article is to provide the AIS research domain with an additional impetus for further development based on a comprehensive characterization of quantitative parameters and systematic rethinking of trends in the evolution of the scientific themes. The article contains the methods of bibliometric analysis and chronological literature review based on clustering of keywords from a sample of AIS research indexed in Scopus in 1973-2023. The key findings indicate the nicheness of the AIS research problems, due to which the evaluation of the scientific output requires a multifaceted approach. It is found out which countries, journals, articles and authors play a decisive role in the formation of trends in the AIS research domain. Author keywords are used to assess the content orientation of the AIS research themes and to identify patterns of its evolution. We conclude that there is a content exhaustion in AIS scientific problems and the need to find new objects of research that correspond to the trends of Industry 4.0.

Suggested Citation

  • Hanna Mysaka & Ivan Derun, 2024. "Bibliometric Panorama of Accounting Information System Research Evolution," Acta Informatica Pragensia, Prague University of Economics and Business, vol. 2024(1), pages 134-164.
    • Handle: RePEc:prg:jnlaip:v:2024:y:2024:i:1:id:232:p:134-164
    DOI: 10.18267/j.aip.232
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    References listed on IDEAS

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    1. Hamood Mohd. Al-Hattami, 2021. "Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 127-153, March.
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