اجرای تحقیقات در سیستم های اطلاعات حسابداری
ترجمه نشده

اجرای تحقیقات در سیستم های اطلاعات حسابداری

عنوان فارسی مقاله: مبانی نظری طراحی و اجرای تحقیقات در سیستم های اطلاعات حسابداری
عنوان انگلیسی مقاله: A conceptual foundation of design and implementation research in accounting information systems
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: مرور ادبيات، سيستم اطلاعات حسابداري، طراحي، پياده سازي، تحليل متن، چارچوب
کلمات کلیدی انگلیسی: Literature review، Accounting Information System، Design، Implementation، Text analysis، Framework
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2019.06.003
دانشگاه: University of Colorado, Colorado Springs, College of Business, Colorado Springs, CO 80924, United States of America
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: 10
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E12542
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Background and literature review


3- Research method


4- Results


5- Discussion


6- Contributions, limitations, and conclusions


References

نمونه متن انگلیسی مقاله

Abstract


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.


Introduction


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.

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