BIBLIOMETRIC ANALYSIS OF PUBLISHED ARTICLES ON ACCOUNTING INFORMATION SYSTEMS (AIS)

Abstract

: Impact of evolving Information Technology (IT) on accounting function in the organisations is unavoidable. Business transformation resulted from IT directly or indirectly affecting the ‘heart’ of a business function, namely accounting. Consequently, how evolving IT is shaping today’s accounting functions has attracted considerable amount of research over the years. Investigating the impact of IT on accounting demands for a blending of accounting and IT perspectives to better reflect the issues concerned (referred as Accounting Information Systems or AIS). Therefore, this paper examines scholarly works on AIS as published in two prominent AIS journals; International Journal of Accounting Information Systems (IJAIS) and Journal of Information Systems (JIS) based on selected bibliometric characteristics. This article reports analysis of the published works in terms of subject area, authorship, citations and authors’ keywords based on 455 articles published from year 2000 to 2018 as obtained from Scopus online database. The analysis reveals that majority of the AIS research have been classified under business, management and accounting and decision science rather than IT domain. While two and three authorships are most commonplace, authors from United States (US) contribute substantially to both journals. This paper also reports citation analysis over the years. Among the most used keywords over the years, among others; continuous auditing, Extended Business Reporting Language (XBRL), Enterprise Resource Planning (ERP) and big data that correspond quite well to the emerging technologies affecting accounting function in the last decade. Keywords analysis using VOSviewer reveals more exciting fact on strength of the connection amongst the keywords and the changing trend of AIS research topics over the years. The outcomes of this paper offer meaningful insight on current trend and potential way forward of AIS-related works, particularly to accounting scholars and graduate students.