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A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction

Author

Listed:
  • Justice Stephen Tetteh Zotorvie

    (Department of Accounting and Finance, Ho Technical University, Ho, Ghana)

  • James Dickson Fiagborlo

    (Department of Multidisciplinary Studies, Ho Technical University, Ho, Ghana)

  • Edward Sedzro

    (Department of Accounting and Finance, Ho Technical University, Ho, Ghana)

Abstract

Research Questions- What has been the trend and development in research publications concerning Accounting Information Systems (AIS) over the past decade? Which authors, countries, and scholarly journals have made significant contributions to the body of AIS literature? What are the key thematic trends and shifts within the literature on AIS, and what are the emerging research opportunities in the evolving field of AIS? Motivation- Research shows that although there has been significant growth in the body of literature focusing on AIS, a comprehensive analysis of the literature surrounding this critical domain is limited. This research aims to provide valuable insights into current trends, guide future research agendas, and contribute to the advancement of scholarship and practice in AIS. Data- Data for the current research were collected from 1760 articles published in Scopus databases. Tools- The VOSviewer software tool was used to perform the graphical analysis of the sample’s bibliometric data. Findings- This research reveals a notable surge in publications, with the number of publications reaching an unprecedented peak in 2020. Research regarding AISs over the years relates to accounting, cost, and decision-making. However, there is a shift within the AIS literature towards blockchain, data analytics, artificial intelligence, digitalization, and sustainability issues. Practical implications- By identifying influential publications, authors, and emerging topics, the study can guide researchers in prioritizing research agendas and collaborations while also assisting practitioners in understanding the latest developments in AIS theory and practice. Additionally, the results can assist policymakers in tailoring policies and regulations that align with the specific needs and challenges faced by different industries about AIS.

Suggested Citation

  • Justice Stephen Tetteh Zotorvie & James Dickson Fiagborlo & Edward Sedzro, 2025. "A Bibliometric Analysis of Literature On Accounting Information Systems: Trends, Future And Direction," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 206-232, June.
    • Handle: RePEc:ami:journl:v:24:y:2024:i:2:p:206-232
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    References listed on IDEAS

    as
    1. Adrian Isip, 2023. "Emphasizing the Rising Importance of Digital Technologies for Delivery of Accounting Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 657-692, December.
    2. Hutchison, Paul D. & Daigle, Ronald J. & George, Benjamin, 2018. "Application of latent semantic analysis in AIS academic research," International Journal of Accounting Information Systems, Elsevier, vol. 31(C), pages 83-96.
    3. Iuliana-Madalina Petrica (Papuc) & Chirata Caraiani & Camelia Iuliana Lungu & Liana-Elena Anica-Popa, 2024. "The Interconnectivity of ESG Research Within the Realm of Sustainability: A Bibliometric Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(1), pages 261-290, January.
    4. Mustafa İyibildiren & Tevfik Eren & Mehmet Burak Ceran, 2023. "Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2160584-216, December.
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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