Accounting information systems research over the past decade: Past and future trends

$48.00 plus tax (Refund Policy)

Download / Buy Article:

Abstract:

Abstract

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify their underlying theory, research method and research topic. Our results confirm the continuing decline in analytical and model-building research in AIS-related research and this decline is associated with a similar decline in the use of computer science theory to motivate this research. We also find that two theoretical platforms, in particular, now account for almost half (48 per cent) of all AIS research: cognitive psychology and economics. Experimental research methods and archival studies continue to grow as the preferred methods for testing the AIS-related theories derived from these theory domains.

Keywords: Accounting information systems; Content analysis

Document Type: Research Article

DOI: http://dx.doi.org/10.1111/j.1467-629X.2010.00393.x

Affiliations: 1: Department of Accounting and Business Information Systems, The University of Melbourne, Melbourne, Vic. 3010, Australia 2: School of Accountancy, Singapore Management University, Singapore 178900

Publication date: March 1, 2011

Related content

Tools

Favourites

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more