Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study

Authors

  • Herny Constantia Fanggidae Universitas Kristen Artha Wacana
  • Helda Marlin Ala Universitas Kristen Artha Wacana

DOI:

https://doi.org/10.58812/wsist.v2i01.816

Keywords:

Technology-based accounting information systems, bibliometric analysis, VOSViewer

Abstract

This bibliometric study delves into the evolution and dynamics of technology-based accounting information systems (AIS), exploring the intersection of technological advancements and accounting practices. The integration of technology in accounting has catalyzed significant transformations, reshaping how financial data is managed, analyzed, and reported. Through a comprehensive analysis of 780 publications spanning from 1977 to 2024, this research uncovers key trends, influential works, and emerging themes in the field of technology-based AIS. Utilizing bibliometric techniques such as co-citation analysis and network visualization, the study provides insights into the collaborative landscape, thematic clusters, and temporal trends within the domain of technology-based AIS research. The findings shed light on the evolution of AIS research, highlighting the increasing relevance of emerging technologies such as artificial intelligence and blockchain, while also identifying potential areas for future investigation.

References

R. Pura, “Effects of Auditor Competence, Information Technology, Accounting Information Systems and Organizational Commitment on Auditors’ Performance at The State Audit Agency, In South Sulawesi,” Sci. Res. J, vol. 5, pp. 16–22, 2017.

S. Supriyati, S. Mulyani, H. Suharman, and T. Supriadi, “The Influence of Business Models, Information Technology on the Quality of Accounting Information Systems Digitizing MSMEs Post-COVID-19,” J. Sist. Inf., vol. 18, no. 2, pp. 36–49, 2022.

A. Othman and L. Owen, “Adopting and measuring customer service quality (SQ) in Islamic banks: a case study in Kuwait finance house,” Int. J. Islam. Financ. Serv., vol. 3, no. 1, pp. 1–26, 2001.

S. Bawaneh, “Securing Information Technology for Banks and Accounting Information Systems,” Int. J. Appl. Eng. Res., vol. 13, no. 6, pp. 3291–3300, 2018.

M. Al-Okaily, A. F. Alkhwaldi, A. A. Abdulmuhsin, H. Alqudah, and A. Al-Okaily, “Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective,” J. Financ. Report. Account., vol. 21, no. 1, pp. 126–155, 2023.

D. H. Syah and A. El Karen, “An Analysis of Determinants Of E-Commerce-Based Accounting Information Systems Adoption on the Performance of Millennial MSME in Medan City,” J. Ekon. Bisnis Dan Kewirausahaan, vol. 11, no. 2, pp. 179–196, 2022.

T. Erawati, S. Ayem, and R. A. Tahu, “The Influence Of Personal Engineering Capabilities, Education And Training, And The Advance Of Information Technology On The Effectiveness Of Accounting Information Systems (Case Study On Msmes In Yogyakarta),” J. Ilmu Manaj. Profitab, vol. 6, no. 1, pp. 116–121, 2022.

P. Q. Huy and V. K. Phuc, “Accounting information systems in public sector towards blockchain technology application: the role of accountants’ emotional intelligence in the digital age,” Asian J. Law Econ., vol. 12, no. 1, pp. 73–94, 2021.

A. Najafi, S. Soleimanpur, and Z. Morady, “The Impact of Information Technology Methods on Accounting Information Quality: Empirical Evidence From Iran,” J. Inf. Organ. Sci., vol. 46, no. 1, pp. 63–77, 2022.

D. G. Abraham, G. M. Dolan, G. P. Double, and J. V Stevens, “Transaction security system,” IBM Syst. J., vol. 30, no. 2, pp. 206–229, 1991.

J. E. B. Neto and R. D. Colauto, “INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS,” in 7o CONTECSI-International Conference on Information Systems and Technology Management, 2015.

N. H. Sophia, “The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services,” Indones. Account. Res. J., vol. 10, no. 4, pp. 112–120, 2023.

B. Santoso, T. Hikmawan, and N. Imaniyati, “Management information systems: bibliometric analysis and its effect on decision making,” Indones. J. Sci. Technol., vol. 7, no. 3, pp. 583–602, 2022.

B. L. Handoko, J. Enrico, and Raymond, “Factors That Influence MSMEs to Adopt Technology-Based Accounting Information Systems,” in Proceedings of the 2023 7th International Conference on E-Commerce, E-Business and E-Government, 2023, pp. 203–207.

R. Zheng, “Construction Research of Accounting Information System Based on Data Visualization Technology,” in Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2022, Qingdao, China, 2022.

A. Mir and M. Naskar, “Accounting Information System in Digital India and its Applicability in Resource Mobilization,” Adv. Bus. Informatics Empower. by AI Intell. Syst., pp. 34–47, 2023.

G. Jemine, F.-R. Puyou, and F. Bouvet, “Technological innovation and the co-production of accounting services in small accounting firms,” Accounting, Audit. Account. J., vol. 37, no. 1, pp. 280–305, 2024.

C. T. Horngren, Cost accounting: A managerial emphasis, 13/e. Pearson Education India, 2009.

E. Turban, D. Leidner, E. McLean, and J. Wetherbe, INFORMATION TECHNOLOGY FOR MANAGEMENT, (With CD). John Wiley & Sons, 2008.

R. Cooper and R. S. Kaplan, “Measure costs right: make the right decisions,” Harv. Bus. Rev., vol. 66, no. 5, pp. 96–103, 1988.

M. J. Eppler and J. Mengis, “The Concept of Information Overload-A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines (2004) The Information Society: An International Journal, 20 (5), 2004, pp. 1–20,” Kommun. im Wandel Beiträge aus 10 Jahren= mcminstitute, pp. 271–305, 2008.

L. K. C. Chan, J. Lakonishok, and T. Sougiannis, “The stock market valuation of research and development expenditures,” J. Finance, vol. 56, no. 6, pp. 2431–2456, 2001.

M. Romney, P. Steinbart, J. Mula, R. McNamara, and T. Tonkin, Accounting Information Systems Australasian Edition. Pearson Higher Education AU, 2012.

E. Amir and B. Lev, “Value-relevance of nonfinancial information: The wireless communications industry,” J. Account. Econ., vol. 22, no. 1–3, pp. 3–30, 1996.

A. Pulic, “VAICTM–an accounting tool for IC management,” Int. J. Technol. Manag., vol. 20, no. 5–8, pp. 702–714, 2000.

A. S. Bharadwaj, S. G. Bharadwaj, and B. R. Konsynski, “Information technology effects on firm performance as measured by Tobin’s q,” Manage. Sci., vol. 45, no. 7, pp. 1008–1024, 1999.

J. A. Hall, Accounting information systems. South-Western Cengage Learning, 2011.

Downloads

Published

2024-04-30

How to Cite

Fanggidae, H. C., & Ala, H. M. (2024). Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study. West Science Information System and Technology, 2(01), 81–89. https://doi.org/10.58812/wsist.v2i01.816