Publication Type

Journal Article

Version

Preprint

Publication Date

3-2011

Abstract

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify their underlying theory, research method and research topic. Our results confirm the continuing decline in analytical and model-building research in AIS-related research and this decline is associated with a similar decline in the use of computer science theory to motivate this research. We also find that two theoretical platforms, in particular, now account for almost half (48 per cent) of all AIS research: cognitive psychology and economics. Experimental research methods and archival studies continue to grow as the preferred methods for testing the AIS-related theories derived from these theory domains.

Keywords

Accounting information systems, Content analysis

Discipline

Accounting | Management Information Systems

Research Areas

Accounting Information System

Publication

Accounting and Finance

Volume

51

Issue

1

First Page

235

Last Page

251

ISSN

0810-5391

Identifier

10.1111/j.1467-629X.2010.00393.x

Publisher

Wiley

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.1111/j.1467-629X.2010.00393.x

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