Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals

Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006

12 Pages Posted: 9 Feb 2007

See all articles by Jap Efendi

Jap Efendi

University of Texas at Arlington

Elizabeth V. Mulig

University of Dallas

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Abstract

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the question, to what extent does the accounting literature include technology and systems research? The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journals (JOA, CPAJ, SF), there were very, very few technology and systems articles published in the academic journals (TAR, JAR, JAE, CAR). This might suggest a lack of appropriate attention by academic accounting journals to this important area. Consequently, AIS professors who are doing research in systems have a disadvantage in publishing research in top-ranked academic journals. This may result in adverse career consequences for AIS professors if they are expected to publish in these particular academic journals. Further, lack of systems research published in academic journals is detrimental to the perceived and actual relevance of these journals, as technology and systems issues are vitally important to the accounting profession.

Keywords: accounting information systems, academic research, accounting publications

JEL Classification: M40, M41

Suggested Citation

Efendi, Jap and Mulig, Elizabeth V. and Smith, Murphy, Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals. Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006 . Available at SSRN: https://ssrn.com/abstract=960874

Jap Efendi

University of Texas at Arlington ( email )

415 S West St Apt no 205
Arlington, TX 76019
United States

Elizabeth V. Mulig

University of Dallas ( email )

1845 E. Northgate Dr.
Irving, TX 75026
United States

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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