Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty

2016 ◽  
Vol 30 (3) ◽  
pp. 157-171 ◽  
Author(s):  
Kevin C. Moffitt ◽  
Vernon J. Richardson ◽  
Neal M. Snow ◽  
Martin M. Weisner ◽  
David A. Wood
Keyword(s):  
Information Systems ◽  
Text Mining ◽  
Annual Meeting ◽  
Accounting Information ◽  
Future Research ◽  
Accounting Information Systems ◽  
Panel Session ◽  
Research Themes ◽  
Research Questions ◽  
Over Time

ABSTRACT This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.

scholarly journals Evaluating the effectiveness of integrated Accounting Information Systems (AIS) in ERP environment of Vietnamese garment companies

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Vu Quoc Thong
Keyword(s):  
Factor Analysis ◽  
Information Systems ◽  
Exploratory Factor Analysis ◽  
Enterprise Resource Planning ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Resource Planning ◽  
Future Research ◽  
Accounting Information Systems ◽  
The Way

Identifying factors defining the effectiveness of integrated AIS in the Enterprise Resource Planning (ERP) environment is really a challenging task. In our research, the effectiveness of integrated AIS in ERP is presented in the form of a Balanced Scorecard (BSC) model. This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and exploratory factor analysis (EFA) are conducted to assess the reliability of variables. The result identifies 28 variables from Vietnamese garment companies’ managers view grouped into 4-dimensional constructs of the BSC model that define the effectiveness of integrated AIS in an ERP environment. The conclusion on garment companies’ AIS evaluation factors paves the way for future research on other Vietnamese industries’ AIS evaluation in an ERP environment.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

2010 ◽  
Vol 24 (2) ◽  
pp. 107-146 ◽  
Author(s):  
Carla L. Wilkin ◽  
Robert H. Chenhall
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strategic Alignment ◽  
It Governance ◽  
Future Research ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Research Perspectives ◽  
Information Technology Governance ◽  
And Performance

ABSTRACT: This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998–2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.

scholarly journals The impact of artificial intelligence on corporate control

2020 ◽  
Vol 17 (3) ◽  
pp. 171-178 ◽  
Author(s):  
Reem Solaimani ◽  
Fatima Rashed ◽  
Shahad Mohammed ◽  
Walaa Wahid ElKelish
Keyword(s):  
Artificial Intelligence ◽  
Information Systems ◽  
Qualitative Content Analysis ◽  
Emerging Market ◽  
Corporate Control ◽  
Accounting Information ◽  
Firm Productivity ◽  
Accounting Information Systems ◽  
Research Questions ◽  
The Impact

This paper investigates the relationship between artificial intelligence (AI) and corporate control in the United Arab Emirates (UAE) emerging market. An exploratory study was conducted to derive the research questions. The nonprobability purposive sampling technique was implemented to select 10 highly experienced interviewees. In-depth primary data was collected through semi-structured interviews during 2019. Qualitative content analysis was used to answer the research questions. The results show a positive impact of AI on firm productivity and the auditing process, but uncertain influence on accounting information systems. More specifically, AI intervention increases firm productivity, creates new jobs and speeds up work processes. However, current AI technology is less likely to redefine auditing roles and still insufficient for developing accounting information systems. Human integration with AI systems will lead to more efficient results. This paper increases our understanding of how AI techniques can improve corporate control practices and the importance of selecting appropriate accounting professionals to decrease AI operation risks.

Corporate sustainability accounting information systems: a contingency-based approach

2019 ◽  
Vol 10 (2) ◽  
pp. 260-289
Author(s):  
Lina Dagiliene ◽  
Kristina Šutiene
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Good Practice ◽  
Accounting Information ◽  
Small Sample ◽  
Future Research ◽  
Specific Reference ◽  
Content Type ◽  
Accounting Information Systems ◽  
Sustainability Accounting

Purpose This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems. Design/methodology/approach A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian companies. Findings The main findings reveal that most companies surveyed include a sustainability strategy in their core strategy, but there is a lack of linkage with measuring and integrating sustainability outcomes within the entirety of corporate financial results. Unexpectedly, the association between stakeholders' involvement and sustainability accounting information system design was not as strong as hypothesized theoretically. Therefore, it deserves further investigation, constituting an important implication for future research. Specifically, three profiles of sustainability accounting information systems were explained, namely, integrated, fragmented and compliance systems. Research limitations/implications The limitations of this study relate to the small sample size, as sustainability-related information is still regarded quite confidential. Practical implications This result could serve as a specific reference for companies to apply integrated sustainability accounting information systems that might serve as a good practice model for companies, however, fragmented and compliance profiles are the prevailing ones. Social implications The findings are important for fostering corporate social responsibility by developing sustainability accounting information systems. Originality/value This paper contributes to the sustainability accounting and information systems literature by providing empirical evidence linking contingent factors with the development of sustainability accounting information systems.

Ranking Faculties, Ph.D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems

2013 ◽  
Vol 28 (1) ◽  
pp. 111-144 ◽  
Author(s):  
Daryl M. Guffey ◽  
Nancy L. Harp
Keyword(s):  
Information Systems ◽  
Doctoral Students ◽  
Department Chairs ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Current Accounting ◽  
Systems Research ◽  
Citation Metrics ◽  
Over Time

ABSTRACT This paper ranks systems faculties, accounting doctoral programs, individual accounting systems researchers, and the most influential accounting systems articles based on Google Scholar citations to publications in the Journal of Information Systems (JIS). All articles published in JIS for its first 25 years of existence are included and four citation metrics are used. Information is presented over three time periods (1986–1993, 1994–2001, and 2002–2010) to provide additional insights on changes over time. The study also analyzes the content and research methods of “most cited” articles and describes trends in the types of systems research that have had the greatest impact. Findings suggest that JIS's impact has consistently improved over time. The H-index for JIS also suggests that the journal compares favorably among its peers. A correlation analysis between the four citation metrics and the number of articles published in JIS provides evidence that counting articles published is a reasonable proxy for the influence or significance of authors. Potential doctoral students with an interest in accounting information systems, new Ph.D.s with an interest in accounting information systems, current accounting information systems faculty, department chairs, deans, and other administrators will find these results informative.

scholarly journals THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

2021 ◽  
Vol 30 (30 (1)) ◽  
pp. 164-170
Author(s):  
Laura Barna ◽  
Bogdan Ionescu
Keyword(s):  
Information Systems ◽  
Business Processes ◽  
Positive Impact ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Advantages And Disadvantages ◽  
Efficiency And Effectiveness ◽  
The Impact ◽  
Over Time

The business environment has evolved over time, so that it has become a dynamic and hyper-competitive environment. The business environment presents many risks. The purpose of the risks is to highlight the success or failure in the business, because some risks are inevitable and some risks can be controlled by companies. For a company to succeed and survive in a dynamic and hyper-competitive business environment, they must find and introduce radical and incremental innovations simultaneously. Over time, many small, medium and big companies have succeeded in implementing accounting information systems, in order to make their activity more efficient. Investing in accounting systems has a positive impact on the company because they improve the efficiency and effectiveness of the organization, as well as increase the performance. Increasing efficiency and effectiveness means better management and dissemination of information within the company, so that employees have easier access to information and based on them to take the best decisions. The research method used was quantitative using the questionnaire based on which we identified the main advantages and disadvantages of using accounting information systems, as well as the influence of these systems on the organization and the criteria underlying the choice of these systems. The most relevant results we obtained through our research were: accounting information systems offer both advantages and disadvantages, these systems improve the performance of the organization, and the criteria for choosing these systems depends most on the speed of implementation of the systems.

scholarly journals Accounting Information Systems: Scientific Production and Trends in Research

Systems ◽  
2021 ◽  
Vol 9 (3) ◽  
pp. 67
Author(s):  
Albertina Monteiro ◽  
Catarina Cepêda
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Scientific Production ◽  
Research Trends ◽  
Theoretical Development ◽  
Future Research ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Short Period

This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

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