A bibliometric analysis of accounting information systems journals and their emerging technologies contributions

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This study contributes to academic knowledge about methodologies used, accounting areas studied, and emerging technologies examined in scholarship in accounting information systems (AIS) journals. It presents a comprehensive bibliometric and comparative analysis of the 681 accounting articles that were published from 2004, the beginning of serious recognition of emerging technologies research in accounting as well as mandated measuring of research productivity under AACSB accreditation standards, through 2016 in the following six accounting information systems journals: Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), Journal of Emerging Technologies in Accounting (JETA), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ) and Intelligent Systems in Accounting, Finance and Management (ISAFM). The results suggest these journals do not have a singular focus but range in the breadth of the articles they publish. All accounting articles in ISAFM address emerging technologies, followed by JETA (73.8%), IJDAR (54.6%), IJAIS (40.0%), and JIS (30.5%). The majority (62.3%) of emerging technologies articles apply research methodologies that are Other in the Brigham Young University classification scheme. The most frequently applied Other methodology is design science research (21.0%), followed by archival methods (18.7%). Auditing (41.6%), and financial (28.5%) are the most commonly researched accounting areas. AIS (11.1%) is in the third rank. Although called AIS journals, each of the six reflects contemporary accounting and future opportunities for practice more broadly, whether they are published by major international academic publishers (IJAIS and ISAFM), section journals of the American Accounting Association (JIS and JETA) or are open source journals (IJDAR and AISEJ). This study's results are expected to be of interest to scholars, educators, practitioners, and graduate students in relevant accounting, AIS, and emerging technologies fields.

Publication Title

International Journal of Accounting Information Systems