The past, present, and future of Accounting Information Systems research: A bibliometric analysis and thematic synthesis

• Authors: Grzybek Olga , Maruszewska Ewa Wanda , Tuszkiewicz Maciej Andrzej

Title variants

PL

Przeszłość, teraźniejszość i przyszłość badań z zakresu systemów informacyjnych rachunkowości: analiza bibliometryczna i synteza tematyczna

• Languages of publication: EN

Abstracts

EN

Purpose: The paper aims to advance the positioning of Accounting Information Systems (AIS) within the established scholarly discourse on Information Systems (IS) and examine how AIS research has explored accounting problems, highlighting past and present challenges, as well as future opportunities. Methodology/approach: Bibliometric analysis and a thematic synthesis were used. Findings: The bibliometric comparison between AIS research and the broader IS literature reveals a delayed increase in AIS publications, likely due to the time needed for IS applications to be applied in accounting. AIS constitutes only 1.34% of IS articles, covering financial reporting, management accounting, and auditing. Initially, AIS research focused on management accounting, while it later began to focus on new technologies like AI, blockchain, and ERP systems. Over time, studies shifted from general system implementation to specific applications. Among 96 AIS articles, 45 were empirical, 30 were theoretical, and 21 were literature reviews, focusing on frameworks, case studies, and user interactions with AIS. There is a noticeable division of journals accepting AIS research and a growth of AIS publications over the analyzed years, showing its distinction from general IS research. Research limitations/implications: A limitation of the study is the scope restrictions made during the literature selection based on the SSCI from the WoS database. Originality/value: Our research contributes to the literature by positioning AIS as a subset of IS research and showing its differences and limitations compared to mainstream IS research. It indicates future AIS research directions, such as further exploring new technologies in AIS, especially within tax accounting, and factors that influence AIS system success, including behavioral ones.

PL

Cel: Celem artykułu jest umiejscowienie badań z zakresu systemów informatycznych rachunkowości (SIR) w szerszej literaturze poświęconej systemom informacyjnym (SI) oraz przedstawienie ewolucji badań w obszarze SIR z punktu widzenia problemów podnoszonych w rachunkowości, dla podkreślenia przeszłych i obecnych wyzwań, a także przyszłych możliwości. Metodologia/podejście badawcze: Zastosowano analizę bibliometryczną i syntezę tematyczną. Wyniki: Analiza bibliometryczna literatury SIR w porównaniu z literaturą IS ujawnia opóźniony wzrost liczby publikacji SIR, prawdopodobnie ze względu na czas potrzebny na aplikację SI w rachunkowości. Publikacje SIR stanowią tylko 1,34% artykułów SI i obejmują takie tematy jak sprawozdawczość finansowa, rachunkowość zarządcza i audyt. Początkowo badania SIR koncentrowały się na rachunkowości zarządczej, później skupiając się na nowych technologiach, takich jak AI, blockchain i systemy ERP. Z czasem badania przesunęły się z ogólnej implementacji systemu informatycznego na konkretne zastosowania. Spośród 96 artykułów SIR, 45 artykułów miało charakter empiryczny, 30 teoretyczny, 21 to przeglądy literatury, co odzwierciedla skupienie się na ramach teoretycznych, studiach przypadków i interakcjach użytkowników z AIS. Istnieje zauważalny podział czasopism akceptujących badania SIR i wzrost publikacji SIR w analizowanych latach, co pokazuje ich odmienność od ogólnych badań SI. Ograniczenia/implikacje badawcze: Ograniczeniem badania są założenia czynione przy doborze publikacji opartym na indeksie SSCI bazy WoS. Oryginalność/wartość: Nasze badania stanowią wkład do literatury poprzez pozycjonowanie badań SIR jako podzbioru badań SI i pokazanie ich różnic i ograniczeń w porównaniu z głównymi badaniami SI. W artykule wskazano przyszłe kierunki badań SIR, takie jak dalsza eksploracja stosowania nowych technologii w SIR, zwłaszcza w zakresie rachunkowości podatkowej i czynników wpływających na sukces systemu SIR, w tym czynników behawioralnych.

Keywords

EN

accounting information systems; AIS; information systems; bibliometric analysis

PL

systemy informacji księgowej; SIR; systemy informacyjne; analiza biliometryczna

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2025
• Issue: 49(3)
• Pages: 67-84

Contributors

author

Grzybek Olga

• University of Economics in Katowice, Faculty of Finance, Department of Business Informatics and International Accounting

author

Maruszewska Ewa Wanda

• University of Economics in Katowice, Faculty of Finance, Department of Business Informatics and International Accounting

author

Tuszkiewicz Maciej Andrzej

• University of Economics in Katowice, Faculty of Finance, Department of Business Informatics and International Accounting

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