A bibliometric analysis of literature on accounting information systems: trends, future and direction
Vol. 24, No. 2/2025 , p206..232
Author(s):
Justice Stephen Tetteh Zotorvie
James Dickson Fiagborlo
Edward Sedzro
© 2025. This work is openly licensed via CC BY 4.0.
Keywords:
Accounting; accounting information systems; bibliometric analysis; Scopus database; VOSviewer
Abstract:
Research Questions: What has been the trend and development in research publications concerning Accounting Information Systems (AIS) over the past decade? Which authors, countries, and scholarly journals have made significant contributions to the body of AIS literature? What are the key thematic trends and shifts within the literature on AIS, and what are the emerging research opportunities in the evolving field of AIS?
Motivation: Research shows that although there has been significant growth in the body of literature focusing on AIS, a comprehensive analysis of the literature surrounding this critical domain is limited. This research aims to provide valuable insights into current trends, guide future research agendas, and contribute to the advancement of scholarship and practice in AIS.
Data: Data for the current research were collected from 1760 articles published in Scopus databases.
Tools: The VOSviewer software tool was used to perform the graphical analysis of the sample’s bibliometric data.
Findings: This research reveals a notable surge in publications, with the number of publications reaching an unprecedented peak in 2020. Research regarding AISs over the years relates to accounting, cost, and decision-making. However, there is a shift within the AIS literature towards blockchain, data analytics, artificial intelligence, digitalization, and sustainability issues.
Practical implications: By identifying influential publications, authors, and emerging topics, the study can guide researchers in prioritizing research agendas and collaborations while also assisting practitioners in understanding the latest developments in AIS theory and practice. Additionally, the results can assist policymakers in tailoring policies and regulations that align with the specific needs and challenges faced by different industries about AIS.
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