We are grateful to Stewart Leech for his invaluable insights. We are also grateful to Gary Monroe for his guidance and advice in the earlier stages of this project.
Accounting information systems research over the past decade: Past and future trends
Article first published online: 12 DEC 2010
© 2010 The Authors. Accounting and Finance © 2010 AFAANZ
Accounting & Finance
Volume 51, Issue 1, pages 235–251, March 2011
How to Cite
Ferguson, C. and Seow, P.-S. (2011), Accounting information systems research over the past decade: Past and future trends. Accounting & Finance, 51: 235–251. doi: 10.1111/j.1467-629X.2010.00393.x
- Issue published online: 1 MAR 2011
- Article first published online: 12 DEC 2010
- Received 11 March 2009; accepted 12 November 2010 by Gary Monroe (Deputy Editor).
- Accounting information systems;
- Content analysis
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 Grabski’s (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.