英語(yǔ)翻譯
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 moti-
vate 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.