This structured literature review focuses on the design and implementation of systems in Accounting Information System (AIS) research. The review has two objectives: 1) To look in depth at AIS research regarding the design and implementation of information systems related to accounting in the last fifteen years; 2) To understand design and implementation issues in AIS. To do so, this research examines the current state of design and implementation research in the domain of AIS, using a structured review of abstracts in top-level Information Systems, Accounting, and AIS journals. Using a design science in IS theoretical framework, the review categorizes themes and trends in AIS literature. Some of the most relevant themes include audit/auditors, enterprise resource planning, monitoring and control, adoption, and decision making. The most relevant issues include training, commitment, investment, culture, and existing business processes. The research includes gaps, limitations, and opportunities for future research.
The Accounting Information Systems (AIS) field, just like the Information Systems (IS) field, covers a broad range of topics. The nature of accounting practices has evolved greatly over the years, especially as information systems have evolved. Organizations face new accounting issues in the twenty-first century such as knowledge management (Bogdana Pugna and Boldeanu, 2014), information security (Steinbart et al., 2012), the cloud (Alali and Yeh, 2012; Geerts and O'Leary, 2015), etc. The multidisciplinary nature of these fields lends the need for a review of literature periodically to go in depth on AIS topics. One objective of this research is to look in depth at AIS research regarding the design and implementation of information systems related to accounting in the last fifteen years. Implementation issues may not be a primary concern for researchers, as researchers should focus on benefits to the firm (Grabski et al., 2011). As such, this research aims to understand design and implementation issues in AIS, and furthermore, understand the benefits. To fulfill these purposes, this research examines the current state of design and implementation research in the domain of AIS, using a structured review of abstracts in top-level IS, Accounting, and AIS journals. The contribution of this research is summarizing and classifying design and implementation literature within the AIS community along with implementation benefits, identifying themes in the literature, and outlining and summarizing challenges and opportunities for additional research. This literature review on design and implementation in the context of AIS research focuses on the information system side (design, development, implementation, etc.) of AIS. The review focuses on the last fifteen years of AIS research, from 2004 to 2018. This time frame is applicable because of the convergence of two important events. First, President George W. Bush signed the Sarbanes-Oxley Act into law on July 30, 2002.