مجلات سیستمهای اطلاعات حسابداری و سهم فن آوری های نوظهور آنها
ترجمه نشده

مجلات سیستمهای اطلاعات حسابداری و سهم فن آوری های نوظهور آنها

عنوان فارسی مقاله: تحلیل کتاب سنجی مجلات سیستمهای اطلاعات حسابداری و سهم فن آوری های نوظهور آنها
عنوان انگلیسی مقاله: A bibliometric analysis of accounting information systems journals and their emerging technologies contributions
مجله/کنفرانس: مجله بین المللی سیستم های اطلاعات حسابداری - International Journal of Accounting Information Systems
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مدیریت
کلمات کلیدی فارسی: سیستم های اطلاعات حسابداری، مجلات، فن آوری های نوظهور، تحلیل محتوا، حسابداری، روش شناسی
کلمات کلیدی انگلیسی: Accounting information systems، Journals، Emerging technologies، Content analysis، Accounting، Methodologies
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2018.11.003
دانشگاه: Department of Accounting, Finance and Law, School of Business, SUNY Oswego, 7060 NY-104, Oswego, NY 13126, United States
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 2/645 در سال 2018
شاخص H_index: 44 در سال 2019
شاخص SJR: 0/478 در سال 2018
شناسه ISSN: 1467-0895
شاخص Quartile (چارک): Q2 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 20
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E12541
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Literature review and research questions


3- Research methodology


4- Article characteristics


5- Emerging technologies contributions


6- Summary, conclusions, and future research


References

نمونه متن انگلیسی مقاله

Abstract


This study contributes to academic knowledge about methodologies used, accounting areas studied, and emerging technologies examined in scholarship in accounting information systems (AIS) journals. It presents a comprehensive bibliometric and comparative analysis of the 681 accounting articles that were published from 2004, the beginning of serious recognition of emerging technologies research in accounting as well as mandated measuring of research productivity under AACSB accreditation standards, through 2016 in the following six accounting information systems journals: Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), Journal of Emerging Technologies in Accounting (JETA), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ) and Intelligent Systems in Accounting, Finance and Management (ISAFM). The results suggest these journals do not have a singular focus but range in the breadth of the articles they publish. All accounting articles in ISAFM address emerging technologies, followed by JETA (73.8%), IJDAR (54.6%), IJAIS (40.0%), and JIS (30.5%). The majority (62.3%) of emerging technologies articles apply research methodologies that are Other in the Brigham Young University classification scheme. The most frequently applied Other methodology is design science research (21.0%), followed by archival methods (18.7%). Auditing (41.6%), and financial (28.5%) are the most commonly researched accounting areas. AIS (11.1%) is in the third rank. Although called AIS journals, each of the six reflects contemporary accounting and future opportunities for practice more broadly, whether they are published by major international academic publishers (IJAIS and ISAFM), section journals of the American Accounting Association (JIS and JETA) or are open source journals (IJDAR and AISEJ). This study's results are expected to be of interest to scholars, educators, practitioners, and graduate students in relevant accounting, AIS, and emerging technologies fields.


Introduction


This study provides a bibliometric and comparative analysis of research articles published in six accounting information systems journals for the recent 13-year period from 2004 through 2016. Building upon the research findings in Muehlmann et al. (2015), it broadens the research scope by examining 681 publications in the Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), Journal of Emerging Technologies in Accounting (JETA), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ), and Intelligent Systems in Accounting, Finance and Management (ISAFM) and extending the period of analysis by three years. Accounting works well when it is in sync with business practice. The prospect of shaping the future of accounting with emerging technologies of recent years is exciting. Offering an overview of the fragmented body of emerging technologies research, this study hopes to serve as a resource for researchers who want to contribute, whether they are new to the field or are returning to emerging technologies research after a break. The analysis of research content adopts the accounting area and research methodology classification scheme as used in the Brigham Young University Accounting Research Ranking (2018). Expanding the traditional accounting classification categories,1 this study also applies multiple novel technology-oriented categories such as artificial intelligence, XBRL, and other emerging technologies keywords to enhance the classification findings and demonstrate the uniqueness in AIS research. Further insights on cross journal comparison of accounting information systems research are summarized as well. This comprehensive study contributes to the academic knowledge about scholarship in accounting information systems journals in 2004–2016. Lists of accounting journals have been created as proxies for research relevance and quality since the 2003 AACSB standards started to mandate that research productivity be measured. Scholars may find this information useful in their research and in making decisions about submissions. Administrators and faculty may find this information useful when they consider which scholarship is reflecting currency and relevance of faculty's intellectual capital in accounting in their annual review and reward as well as promotion and tenure processes. They may also consider this information when they are updating their journal lists to reflect research outlets that are consistent with the school's mission, which the 2013 AACSB standards emphasize.

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