A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Ezenwoke, Omotola; Ezenwoke, Azubuike; Eluyela, Damilola Felix; Olusanmi, O.

doi:10.3923/ajsr.2019.167.178

Cited by 20 publications

(28 citation statements)

References 33 publications

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“…The bibliographic analysis in the field of accounting started with studying the flow of information within accounting journals (McRae, 1974 ), the influence of a particular journal (Brown & Gardner, 1985 ), and ranking accounting journals by their influence (Tahai & Rigsby, 1998 ). All in all, bibliographic analysis remains to this day a prominent research method in accounting (Ameen & Guffey, 2017 ; Bisman, 2011 ; Chan et al, 2009 ; Ezenwoke et al, 2019 ; Guffey & Harp, 2017 ; Uysal, 2010 ). Citation analysis conducted by Ameen and Guffey ( 2017 ) in the field of teaching and curriculum innovation in accounting, which reveals that out of the six most cited articles three are related to the topic of ethics education, shows how important this field of research actually is.…”

Section: Introductionmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

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Section: Introductionmentioning

confidence: 99%

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Poje

Groff

2021

J Bus Ethics

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“…Digital technology has changed the way we carry out our human activities, making it almost unthinkable for any business owners do not have access to some form of digital technology regardless of what part of the world they are or their business size [1]. According to Ezenwoke et al [24] (p. 168), "the phenomenon 'Accounting information System', is wide and multidisciplinary in nature".…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…This study follows Ezenwoke et al [24] study who performed a bibliometric analysis on Accounting Information Systems based on Scopus database. Thus, we found that there is a gap in literature regarding the study of research conducted in WoS database and research trends in Accounting Information Systems.…”

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confidence: 99%

Accounting Information Systems: Scientific Production and Trends in Research

Monteiro

Cepêda

2021

Systems

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This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

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“…Also, it provides a broader insight into the area being studied. This approach has been applied to other Accounting related research domain (Baker et al, 2020;Chiu et al, 2018;Ezenwoke et al, 2019). To date, there is little or no literature on a bibliometric analysis that maps the state of IFRS research output in Africa.…”

Section: Introductionmentioning

confidence: 99%

International financial reporting standards (IFRSs) adoption in Africa: Abibliometric analysis

Ezenwoke

Tion

2020

Cogent Social Sciences

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Countries in Africa have since joined their counterparts in other regions of the world in adopting IFRSs with over 30 countries either requiring or permitting its use for its companies. This study contributes to academic literature as it presents a bibliometric analysis on the state of IFRS research in Africa. The analysis involves 73 published articles listed on Scopus database between 2005 and 2018. Key findings in the study indicate that the first research document on Scopus database on IFRS in Africa was in 2005, despite its early adoption since 1993 in Zimbabwe. There is a continued upward growth in the volume of publications and citations over the years. The year of first IFRSs adoption is not associated with the volume of publication. Top five leaders in the volume of publication on IFRSs include Tunisia and Egypt, these countries are yet to adopt IFRSs. The dominant subject areas on IFRSs research are Business, Management & Accounting, Economics, Econometrics & Finance and Social Sciences. Only 21 authors and 18 institutions out of over 600 institutions in Africa contribute more than one publication to IFRS research. These institutions and authors are all in six African countries (South Africa, Nigeria, Tunisia, Egypt, Uganda and Ghana). Recommendations from the result include the need for higher visibility of research on IFRS. Approximately 87% of the publications are non-open access and the need for more academic conference on IFRS as conference proceedings accounts for only 11%.

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A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Cited by 20 publications

References 33 publications

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Mapping Ethics Education in Accounting Research: A Bibliometric Analysis

Accounting Information Systems: Scientific Production and Trends in Research

International financial reporting standards (IFRSs) adoption in Africa: Abibliometric analysis

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