مجلات سیستمهای اطلاعات حسابداری و سهم فن آوری های نوظهور آنها
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
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.