Accounting Information Systems Research Over the Past Decade: Past and Future Trends

17 Pages Posted: 2 Mar 2011

See all articles by Colin Ferguson

Colin Ferguson

University of Melbourne - Faculty of Business and Economics (Deceased)

Poh-Sun Seow

Singapore Management University - School of Accountancy

Abstract

This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabskis (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify their underlying theory, research method and research topic. Our results confirm the continuing decline in analytical and model-building research in AIS-related research and this decline is associated with a similar decline in the use of computer science theory to motivate this research. We also find that two theoretical platforms, in particular, now account for almost half (48 per cent) of all AIS research: cognitive psychology and economics. Experimental research methods and archival studies continue to grow as the preferred methods for testing the AIS-related theories derived from these theory domains.

Keywords: Accounting information systems, Content analysis

Suggested Citation

Ferguson, Colin and Seow, Poh-Sun, Accounting Information Systems Research Over the Past Decade: Past and Future Trends. Accounting & Finance, Vol. 51, No. 1, pp. 235-251, 2011. Available at SSRN: https://ssrn.com/abstract=1774330 or http://dx.doi.org/10.1111/j.1467-629X.2010.00393.x

Colin Ferguson (Contact Author)

University of Melbourne - Faculty of Business and Economics (Deceased)

Poh-Sun Seow

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore, 178900
Singapore

HOME PAGE: http://accountancy.smu.edu.sg/faculty/profile/76099/SEOW-Poh-Sun

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