Acta Informatica Pragensia 2024, 13(1), 134-164 | DOI: 10.18267/j.aip.2324122

Bibliometric Panorama of Accounting Information System Research Evolution

Hanna Mysaka ORCID..., Ivan Derun ORCID...
Faculty of Economics, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Accounting information systems (AIS) are closely connected with using automated accounting data processing technologies, which increase reliability and prompt information delivery to stakeholders for management decision-making. The purpose of the article is to provide the AIS research domain with an additional impetus for further development based on a comprehensive characterization of quantitative parameters and systematic rethinking of trends in the evolution of the scientific themes. The article contains the methods of bibliometric analysis and chronological literature review based on clustering of keywords from a sample of AIS research indexed in Scopus in 1973–2023. The key findings indicate the nicheness of the AIS research problems, due to which the evaluation of the scientific output requires a multifaceted approach. It is found out which countries, journals, articles and authors play a decisive role in the formation of trends in the AIS research domain. Author keywords are used to assess the content orientation of the AIS research themes and to identify patterns of its evolution. We conclude that there is a content exhaustion in AIS scientific problems and the need to find new objects of research that correspond to the trends of Industry 4.0.

Keywords: Accounting; AIS; Bibliometric analysis; Chronological literature review; Cluster analysis; Information systems; Information technology; Thematic map.

Received: November 12, 2023; Revised: March 3, 2024; Accepted: March 8, 2024; Prepublished online: April 14, 2024; Published: April 15, 2024  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Mysaka, H., & Derun, I. (2024). Bibliometric Panorama of Accounting Information System Research Evolution. Acta Informatica Pragensia, 13(1), 134-164. doi: 10.18267/j.aip.232
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Ahadi, A., Singh, A., Bower, M., & Garrett, M. (2022). Text mining in education - A bibliometrics-based systematic review. Education Sciences, 12(3), 210. https://doi.org/10.3390/educsci12030210 Go to original source...
    2. Ahmad, S., Ghidan, E., & Yousef, S. (2022). The adoption of cloud accounting information system in Jordanian financial firms: Influencing factors. Uncertain Supply Chain Management, 10(4), 1315-1322. https://doi.org/10.5267/j.uscm.2022.7.008 Go to original source...
    3. Aistleitner, M., Kapeller, J., & Steinerberger, S. (2019). Citation patterns in economics and beyond. Science in Context, 32(4), 361-380. https://doi.org/10.1017/S0269889720000022 Go to original source...
    4. Alawaqleh, Q. A. (2021). The effect of internal control on employee performance of small and medium-sized enterprises in Jordan: The role of accounting information system. The Journal of Asian Finance, Economics and Business, 8(3), 855-863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855 Go to original source...
    5. Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21(2), 36-48. https://doi.org/10.17512/pjms.2020.21.2.03 Go to original source...
    6. Ali, B. J., & Oudat, M. S. (2021). Accounting information system and financial sustainability of commercial and Islamic banks: A review of the literature. Journal of Management Information & Decision Sciences, 24(5), 1-17.
    7. Ali, A., Rahman, M. S. A., & Ismail, W. N. S. W. (2012). Predicting continuance intention to use accounting information systems among SMEs in Terengganu, Malaysia. International Journal of Economics and Management, 6(2), 295-320.
    8. Al-Hattami, H. M. (2021). Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries. Journal of Management Control, 32(1), 127-153. https://doi.org/10.1007/s00187-020-00310-3 Go to original source...
    9. Al-Okaily, M., Alkhwaldi, A. F., Abdulmuhsin, A. A., Alqudah, H., & Al-Okaily, A. (2023). Cloud-based accounting information systems usage and its impact on Jordanian SMEs' performance: the post-COVID-19 perspective. Journal of Financial Reporting and Accounting, 21(1), 126-155. https://doi.org/10.1108/JFRA-12-2021-0476 Go to original source...
    10. Alrabei, A. M. (2021). The influence of accounting information systems in enhancing the efficiency of internal control at Jordanian commercial banks. Journal of Management Information and Decision Sciences, 24(1), 1-9.
    11. Alshawabkeh, A. M., Abdul Kadir, M. R. B., Wan Mohd Nori, W. M. N. & Hassan, H. B. (2022). The moderating effect of the cloud computing on the relationship between accounting information systems on the firms՚ performance in Jordan. WSEAS Transactions on Business and Economics, 19, 1155-1169, 101. https://doi.org/10.37394/23207.2022.19.101 Go to original source...
    12. Anggadini, S. D. (2015). Accounting information system quality related to ethics and competence of users. International Journal of Applied Business and Economic Research, 13(5), 3143-3158.
    13. Argyres, N. S., De Massis, A., Foss, N. J., Frattini, F., Jones, G., & Silverman, B. S. (2020). History-informed strategy research: The promise of history and historical research methods in advancing strategy scholarship. Strategic Management Journal, 41(3), 343-368. https://doi.org/10.1002/smj.3118 Go to original source...
    14. Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975. https://doi.org/10.1016/j.joi.2017.08.007 Go to original source...
    15. Arif, D., Yucha, N., Setiawan, S., Oktarina, D., & Martah, V. (2020). Applications of goods mutation control form in accounting information system: A case study in Sumber Indah Perkasa manufacturing, Indonesia. Journal of Asian Finance, Economics and Business, 7(8), 419-424. https://doi.org/10.13106/JAFEB.2020.VOL7.NO8.419 Go to original source...
    16. Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing-comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, 34, 100419. https://doi.org/10.1016/j.accinf.2019.06.002 Go to original source...
    17. Astuty, W. (2016). The effect of manager's knowledge of the availability of management accounting information systems based on activities by management way to control as an intervening variable. International Journal of Applied Business and Economic Research, 14(14), 10091-10109.
    18. Astuty, W., Pratama, I., Basir, I., & Harahap, J. P. R. (2022). Does enterprise resource planning lead to the quality of the management accounting information system? Polish Journal of Management Studies, 25(2), 93-107. https://doi.org/10.17512/pjms.2022.25.2.06 Go to original source...
    19. Bakri & Mulyani, S. (2019). The influence of using enterprise resource planning (ERP) technology and knowledge management on the quality of accounting information systems. International Journal of Supply Chain Management, 8(5), 62.
    20. Baldwin, A. A., Morris, B. W., & Scheiner, J. H. (2000). Where do AIS researchers publish? International Journal of Accounting Information Systems, 1(2), 123-134. https://doi.org/doi:10.1016/s1467-0895(00)00011-7 Go to original source...
    21. Binh, V. T. T., Tran, N. M., & Nga, N. T. H. (2020). Impact of accountant resource on quality of accounting information system: Evidence from Vietnamese small and medium enterprises. ACRN Oxford Journal of Finance & Risk Perspectives, 9(1), 1-14. https://doi.org/10.35944/jofrp.2020.9.1.001 Go to original source...
    22. Bragge, J., Kauppi, K., Ahola, T., Aminoff, A., Kaipia, R., & Tanskanen, K. (2019). Unveiling the intellectual structure and evolution of external resource management research: Insights from a bibliometric study. Journal of Business Research, 97, 141-159. https://doi.org/10.1016/j.jbusres.2018.12.050 Go to original source...
    23. Burgelman, R. A., Floyd, S. W., Laamanen, T., Mantere, S., Vaara, E., & Whittington, R. (2018). Strategy processes and practices: Dialogues and intersections. Strategic Management Journal, 39(3), 531-558. https://doi.org/10.1002/smj.2741 Go to original source...
    24. Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. https://doi.org/10.1016/j.accinf.2018.11.003 Go to original source...
    25. Choe, J. M. (1996). The relationships among performance of accounting information systems, influence factors, and evolution level of information systems. Journal of Management Information Systems, 12(4), 215-239. https://doi.org/10.1080/07421222.1996.11518107 Go to original source...
    26. Choe, J. M. (1998). The effects of user participation on the design of accounting information systems. Information & Management, 34(3), 185-198. https://doi.org/10.1016/S0378-7206(98)00055-X Go to original source...
    27. Christensen, A. P. (2024). Unidimensional community detection: A Monte Carlo simulation, grid search, and comparison. PrePrint. https://osf.io/ep3vx/download?format=pdf
    28. Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). An approach for detecting, quantifying, and visualizing the evolution of a research field: A practical application to the Fuzzy Sets Theory field. Journal of Informetrics, 5(1), 146-166. https://doi.org/10.1016/j.joi.2010.10.002 Go to original source...
    29. Costas, R., & Bordons, M. (2008). Is g-index better than h-index? An exploratory study at the individual level. Scientometrics, 77, 267-288. https://doi.org/10.1007/s11192-007-1997-0 Go to original source...
    30. Cram, W. A., Wang, T., & Yuan, J. (2023). Cybersecurity research in accounting information systems: A review and framework. Journal of Emerging Technologies in Accounting, 20(1), 15-38. https://doi.org/10.2308/JETA-2020-081 Go to original source...
    31. Cullinan, C. P., & Zheng, X. (2015). Outsourcing accounting information systems: Evidence from closed-end mutual fund families. International Journal of Accounting Information Systems, 17, 65-83. https://doi.org/10.1016/j.accinf.2014.06.004 Go to original source...
    32. Diaz, N. I., & Villamizar, J. M. (2017). The use of accounting information system as guidance for the decision-making in Cucuta SMEs. Revista Espacios, 38(41), 2.
    33. Dilla, W., Janvrin, D. J., & Raschke, R. (2010). Interactive data visualization: New directions for accounting information systems research. Journal of Information Systems, 24(2), 1-37. https://doi.org/10.2308/jis.2010.24.2.1 Go to original source...
    34. Ditkaew, K., Pitchayatheeranart, L., & Jermsittipasert, K. (2020). The causal structural relationships between accounting information system quality, supply chain management capability, and sustainable competitive advantages of maize. International Journal of Supply Chain Management, 9(1), 144-154.
    35. Djanegara, M S., Mulyani, S., Putra, D. M., Zahra, N. A. K., & Mauludina, M. A. (2018). The effect of institutionalization isomorphic pressures and the role of knowledge management on investment decisions of the accounting information systems. Polish Journal of Management Studies, 18(2), 46-58. https://doi.org/10.17512/pjms.2018.18.2.04 Go to original source...
    36. Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285-296. https://doi.org/10.1016/j.jbusres.2021.04.070 Go to original source...
    37. Ezenwoke, O. A., Ezenwoke, A., Eluyela, F. D., & Olusanmi, O. (2019). A bibliometric study of accounting information systems research from 1975-2017. Asian Journal of Scientific Research, 12(2), 167-178. https://doi.org/10.3923/ajsr.2019.167.178 Go to original source...
    38. Ferguson, C., & Seow, P. S. (2011). Accounting information systems research over the past decade: Past and future trends. Accounting & Finance, 51(1), 235-251. https://doi.org/10.1111/j.1467-629X.2010.00393.x Go to original source...
    39. Friedman, A. J. R. S. R. (2015). The power of Lotka's law through the eyes of R. Romanian Statistical Review, 63(2), 69-77.
    40. Geerts, G. L. (2011). A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems, 12(2), 142-151. https://doi.org/10.1016/j.accinf.2011.02.004 Go to original source...
    41. Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of Information Systems, 25(1), 37-78. https://doi.org/10.2308/jis.2011.25.1.37 Go to original source...
    42. Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of Accounting Information Systems (AIS) on performance measures: Empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11(1), 25-43. https://doi.org/10.4192/1577-8517-v11_2 Go to original source...
    43. Guragai, B., Hunt, N. C., Neri, M. P., & Taylor, E. Z. (2017). Accounting information systems and ethics research: Review, synthesis, and the future. Journal of Information Systems, 31(2), 65-81. https://doi.org/10.2308/isys-51265 Go to original source...
    44. Gyamera E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A., & Kwasi Apreku-Djan, P. (2023). An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology. Cogent Business & Management, 10(1), 2183559. https://doi.org/10.1080/23311975.2023.2183559 Go to original source...
    45. Ha, V. D. (2020). Impact of organizational culture on the accounting information system and operational performance of small and medium sized enterprises in Ho Chi Minh City. The Journal of Asian Finance, Economics and Business, 7(2), 301-308. https://doi.org/10.13106/JAFEB.2020.VOL7.NO2.301 Go to original source...
    46. Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725 Go to original source...
    47. Hariyati, H., Tjahjadi, B., & Soewarno, N. (2019). The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance. International Journal of Productivity and Performance Management, 68(7), 1250-1271. https://doi.org/10.1108/IJPPM-02-2018-0049 Go to original source...
    48. Hien, N. A., Hung, N. K., Huong, N. C. T., Ha, D. T. N., & Trung, P. T. (2020). Determinants influencing the quality of accounting information systems: A case study of small and medium enterprises in Ho Chi Minh City. Academy of Entrepreneurship Journal, 26, 1-10.
    49. Hirsch, J. E. (2007). Does the h index have predictive power? Proceedings of the National Academy of Sciences, 104(49), 19193-19198. https://doi.org/10.1073/pnas.070796210 Go to original source...
    50. Huerta, E., & Jensen, S. (2017). An accounting information systems perspective on data analytics and Big Data. Journal of Information Systems, 31(3), 101-114. https://doi.org/10.2308/isys-51799 Go to original source...
    51. Huy, P. Q., & Phuc, V. K. (2020). The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector. Cogent Business & Management, 7(1), 1717718. http://doi.org/10.1080/23311975.2020.1717718 Go to original source...
    52. Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), 1289-1318. https://doi.org/10.1108/BIJ-02-2018-0034 Go to original source...
    53. Hutchison, P. D., White, C. G., & Daigle, R. J. (2004). Advances in accounting information systems and International Journal of Accounting Information Systems: First ten volumes (1992-2003). International Journal of Accounting Information Systems, 5(3), 341-365. https://doi.org/10.1016/j.accinf.2004.06.002 Go to original source...
    54. Hyvönen, T. (2003). Management accounting and information systems: ERP versus BOB. European Accounting Review, 12(1), 155-173. https://doi.org/10.1080/0963818031000087862 Go to original source...
    55. Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC) - A field study. Academy of Strategic Management Journal, 20(Special Issue 5), 1-10.
    56. Kadhim, H. O., & Latif, A. Z. (2019). The impact of supply chain accounting information systems harmonization on creating a competitive advantage for the Iraqi general commission taxation. Journal of Supply Chain Management, 8(2050-7399), 448-452.
    57. Kareem, H. M., Aziz, K. A., Maelah, R., Yunus, Y. M., Alsheikh, A., & Alsheikh, W. (2021). The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs. International Journal of Knowledge Management, 17(2), 72-103. https://doi.org/10.4018/IJKM.2021040104 Go to original source...
    58. Kauffman, R. J., Lee, Y. J., Prosch, M., & Steinbart, P. J. (2011). A survey of consumer information privacy from the accounting information systems perspective. Journal of Information Systems, 25(2), 47-79. https://doi.org/10.2308/isys-10091 Go to original source...
    59. Kelly, M. (2015). Citation patterns of engineering, statistics, and computer science researchers: An internal and external citation analysis across multiple engineering subfields. College & Research Libraries, 76(7), 859-882. https://doi.org/10.5860/crl.76.7.859 Go to original source...
    60. Kleminski, R., Kazienko, P., & Kajdanowicz, T. (2022). Analysis of direct citation, co-citation and bibliographic coupling in scientific topic identification. Journal of Information Science, 48(3), 349-373. https://doi.org/10.1177/0165551520962775 Go to original source...
    61. Kocsis D. (2019). A conceptual foundation of design and implementation research in accounting information systems. International Journal of Accounting Information Systems, 34, 100420. https://doi.org/10.1016/j.accinf.2019.06.003 Go to original source...
    62. Knauer, T., Nikiforow, N., & Wagener, S. (2020). Determinants of information system quality and data quality in management accounting. Journal of Management Control, 31(1-2), 97-121. https://doi.org/10.1007/s00187-020-00296-y Go to original source...
    63. Kumar, S., Marrone, M., Liu, Q., & Pandey, N. (2020). Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. International Journal of Accounting Information Systems, 39, 100488. https://doi.org/10.1016/j.accinf.2020.100488 Go to original source...
    64. Lata, P. & Lata, S. (2021). Accounting information systems implementation under enterprise resource planning (ERP) and successful decision-making. Academy of Strategic Management Journal, 20 (Special Issue 3), 1-15.
    65. Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2021). Business strategy - MSMEs' performance relationship: Innovation and accounting information system as mediators. Journal of Small Business and Enterprise Development, 28(1), 1-21. https://doi.org/10.1108/JSBED-04-2019-0116 Go to original source...
    66. Le, H. T. M., Tran, P. T. H., & Tran, L. D. T. (2018). Factors influencing the effectiveness of the accounting information system: A case from Vietnamese firms. Journal for Global Business Advancement, 11(5), 587-609. https://doi.org/10.1504/JGBA.2018.097374 Go to original source...
    67. Meiryani, F., Susanto, A., & Warganegara, D. L. (2019). The effect of accounting information systems performance and unthetic behavior on accounting fraud. International Journal of Recent Technology and Engineering, 8(3), 2718-2725. https://doi.org/10.35940/ijrte.c4966.098319 Go to original source...
    68. Moffitt, K. C., Richardson, V. J., Snow, N. M., Weisner, M. M., & Wood, D. A. (2016). Perspectives on past and future AIS research as the Journal of Information Systems turns thirty. Journal of Information Systems, 30(3), 157-171. https://doi.org/https://doi.org/10.2308/isys-51495 Go to original source...
    69. Mohamad, M., Ghadas, Z. A. A., Wan Ismail, W. N. S., & Ghazali, F. (2019). Web service-oriented architecture solution for accounting information system for SMEs legal firm. International Journal of Recent Technology and Engineering, 8(2S3), 440-445. https://doi.org/10.35940/ijrte.b1077.0782s319 Go to original source...
    70. Mongeon, P., & Paul-Hus, A. (2016). The journal coverage of Web of Science and Scopus: a comparative analysis. Scientometrics, 106(1), 213-228. https://doi.org/10.1007/s11192-015-1765-5 Go to original source...
    71. Monteiro, A., & Cepêda, C. (2021). Accounting information systems: scientific production and trends in research. Systems, 9(3), 67. https://doi.org/10.3390/systems9030067 Go to original source...
    72. Muda, I., Asrina Waty, H., Roesli, E., & Nuradi, T. E. (2020). The impact of accounting information system on user satisfaction: Empirical studies on local government bank. Journal of Information Technology Management, 12(1), 94-111. https://doi.org/10.22059/JITM.2019.284519.2375 Go to original source...
    73. Muhammad, K., Mastuki, N. A., Darus, F., & Ghani, E. K. (2019). Forces of accounting information system: Organizational change and governance of a Malaysian agricultural company. International Journal of Business & Management Science, 9(2), 171-193.
    74. Namazi, M., & Rezaei, G. (2023). Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack. Accounting Forum, (ahead-of-print). https://doi.org/10.1080/01559982.2022.2163040 Go to original source...
    75. Napitupulu, I. H. (2015). Antecedence of user satisfaction in management accounting information systems quality: User involvement and user competency (survey of Indonesia manufacture company managers). International Journal of Applied Business and Economic Research, 13(2), 561-577.
    76. Napitupulu, I. H. (2018). Organizational culture in management accounting information system: Survey on state-owned enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556-571. https://doi.org/10.1177/0972150917713842 Go to original source...
    77. Napitupulu, I. H., & Dalimunthe, A. R. (2016). Influence of user involvement and management accounting information systems on user satisfaction. Journal of International Business Management, 10(09), 1701-1707.
    78. Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91-105. https://doi.org/10.1016/S1467-0895(00)00006-3 Go to original source...
    79. Nurdiono, N., Farichah, F., & Surya, R. L. (2018). Impact of accounting information system (AIS) on supply chain management practices in Indonesian manufacturing sector. International Journal of Management and Business Research, 8(3), 154-167.
    80. O'Connor, N. G., & Martinsons, M. G. (2006). Management of information systems: Insights from accounting research. Information & Management, 43(8), 1014-1024. https://doi.org/10.1016/j.im.2006.10.001 Go to original source...
    81. Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., ... & Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. International Journal of Surgery, 88, 105906. https://doi.org/10.1016/j.ijsu.2021.105906 Go to original source...
    82. Papiorek, K. L., & Hiebl, M. R. (2023). Information systems quality in management accounting and management control effectiveness. Journal of Accounting & Organizational Change, (ahead-of-print). https://doi.org/10.1108/JAOC-09-2022-0148 Go to original source...
    83. Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, 101738. https://doi.org/10.1016/j.techsoc.2021.101738 Go to original source...
    84. Poston, R. S., & Grabski, S. V. (2000). Accounting information systems research: Is it another QWERTY? International Journal of Accounting Information Systems, 1(1), 9-53. https://doi.org/10.1016/S1467-0895(99)00003-2 Go to original source...
    85. Qatawneh, A. M., & Bader, A. (2020). Quality of accounting information systems and their impact on improving the non-financial performance of Jordanian Islamic banks. Academy of Accounting and Financial Studies Journal, 24(6), 1-19.
    86. Rapina, R. (2015). The effect of organizational commitment and organizational culture on quality of accounting information mediated by quality of accounting information system. International Journal of Applied Business and Economic Research, 13(7), 6163-6183.
    87. Rom, A., & Rohde, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8(1), 40-68. https://doi.org/10.1016/j.accinf.2006.12.003 Go to original source...
    88. Ruggeri, D., & Rizza, C. (2017). Accounting information system innovation in interfirm relationships. Journal of Management Control, 28(2), 203-225. https://doi.org/10.1007/s00187-017-0247-8 Go to original source...
    89. Saleh, Q. Y., & Al-Nimer, M. B. (2022). The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies. Cogent Business & Management, 9(1), 2135206. https://doi.org/10.1080/23311975.2022.2135206 Go to original source...
    90. Salwani, M. I., Norzaidi, M. D., Chong, S. C., & Lin, B. (2009). Factors determining organisational commitment on security controls in accounting-based information systems. International Journal of Services and Standards, 5(1), 51-66. https://doi.org/10.1504/IJSS.2009.021666 Go to original source...
    91. Suhayati, E. (2016). The influence of accounting information system to quality financial information on small and medium micro enterprises in the Cimahi City. International Journal of Applied Business and Economic Research, 14(6), 4741-4755.
    92. Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 795-802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795 Go to original source...
    93. Sunarta, I. N., & Astuti, P. D. (2023). Accounting information system quality and organizational performance: the mediating role of accounting information quality. International Journal of Professional Business Review, 8(3), e01192-e01192. https://doi.org/10.26668/businessreview/2023.v8i3.1192 Go to original source...
    94. Suratman, S. S., & Ridwan, M. (2017). Implementation of accounting information systems in state-owned enterprises in West Java, Indonesia. International Journal of Economic Research, 14(3), 29-41.
    95. Taipaleenmäki, J., & Ikäheimo, S. (2013). On the convergence of management accounting and financial accounting-the role of information technology in accounting change. International Journal of Accounting Information Systems, 14(4), 321-348. https://doi.org/10.1016/j.accinf.2013.09.003 Go to original source...
    96. Tingey-Holyoak, J., Pisaniello, J., Buss, P., & Mayer, W. (2021). The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems, 41, 100512. https://doi.org/10.1016/j.accinf.2021.100512 Go to original source...
    97. Todd, P. A., & Ladle, R. J. (2008). Hidden dangers of a 'citation culture'. Ethics in Science and Environmental Politics, 8(1), 13-16. https://doi.org/10.3354/esep00091 Go to original source...
    98. Traag, V. A., Waltman, L., & Van Eck, N. J. (2019). From Louvain to Leiden: guaranteeing well-connected communities. Scientific Reports, 9(1), 5233. https://doi.org/10.1038/s41598-019-41695-z Go to original source...
    99. Tsamenyi, M., Cullen, J., & González, J. M. G. (2006). Changes in accounting and financial information system in a Spanish electricity company: A new institutional theory analysis. Management Accounting Research, 17(4), 409-432. https://doi.org/10.1016/j.mar.2006.02.002 Go to original source...
    100. Utomo, D., Suhartono, E., & Machmuddah, Z. (2020). The effect of accounting information systems to facilitate supply chain management in retail companies: evidence from Indonesia. International Journal of Supply Chain Management, 9(3), 863-870.
    101. Van der Veeken, H. J. M., & Wouters, M. J. F. (2002). Using accounting information systems by operations managers in a project company. Management Accounting Research, 13(3), 345-370. https://doi.org/10.1006/mare.2002.0188 Go to original source...
    102. Weber, R. (2020). Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems. International Journal of Accounting Information Systems, 39, 100485. https://doi.org/10.1016/j.accinf.2020.100485 Go to original source...
    103. Wilkin, C. L., & Chenhall, R. H. (2010). A review of IT governance: A taxonomy to inform accounting information systems. Journal of Information Systems, 24(2), 107-146. https://doi.org/10.2308/jis.2010.24.2.107 Go to original source...
    104. Worrell, J. L., Di Gangi, P. M., & Bush, A. A. (2013a). Exploring the use of the Delphi method in accounting information systems research. International Journal of Accounting Information Systems, 14(3), 193-208. https://doi.org/10.1016/j.accinf.2012.03.003 Go to original source...
    105. Worrell, J., Wasko, M., & Johnston, A. (2013b). Social network analysis in accounting information systems research. International Journal of Accounting Information Systems, 14(2), 127-137. https://doi.org/10.1016/j.accinf.2011.06.002 Go to original source...
    106. Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R. G., Parisi, C., & Oyadomari, J. C. T. (2023). Role of emerging technologies in accounting information systems for achieving strategic flexibility through decision-making performance. Global Journal of Flexible Systems Management, 24(2), 199-218. https://doi.org/10.1007/s40171-022-00334-9 Go to original source...

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content