EVALUATING OF ACCOUNTING INFORMATION SYSTEM LITERATURE ON WEB OF SCIENCE (WOS) DATABASE
Abstract
Artikel ini bertujuan untuk mengkaji dan menganalisis topik Sistem Informasi Akuntansi (SIA) yang dipublikasikan dalam database Web of Science. Penelitian ini menggunakan metode Bibliometrik melalui Vos Viewer dan Biblioshiny untuk menunjukkan informasi mengenai tren set, frekuensi produksi artikel, frekuensi penulis, dan beberapa informasi lainnya. Hasil penelitian menunjukkan bahwa penelitian SIA yang pertama kali dipublikasikan dalam database Web of Science tercatat sejak 1975 dan mencapai puncaknya di tahun 2011. Namun puncak produksi artikel SIA pada tahun 2011 disebabkan karena adanya simposium yang dilakukan di China. Namun setelah itu produksi artikel SIA terus menurun dan dalam periode 2012-2021 cenderung meningkat. Hasil lainnya menunjukkan bahwa tidak ada peneliti yang fokus memproduksi artikel penelitian SIA secara konsisten, hal ini dibuktikan dengan penulis yang paling banyak mempublikasikan artikel SIA hanya sebanyak 4 artikel. Publikasi yang rendah ini membuktikan bahwa kolaborasi antar peneliti SIA sangat kurang sehingga banyak artikel yang berstatus single author.
References
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Accounting, Organizations and Society, 29(3-4), 207-225.
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Ha, V. (2020). Enhancing the e-commerce application in SMEs. Management Science Letters, 10(12), 2821-2828.
Lutfi, M., Buntuang, P. C. D., Kornelius, Y., & Hasanuddin, B. (2020). The impact of social distancing policy on small and medium-sized enterprises (SMEs) in Indonesia. Problems and Perspectives in Management, 18(3), 492.
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Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting, 7(3), 645-654.
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Al-Hattami, H. M., Hashed, A. A., & Kabra, J. D. (2021). Effect of AIS success on performance measures of SMEs: evidence from Yemen. International Journal of Business Information Systems, 36(1), 144-164.
Saxton, G. D., & Guo, C. (2020). Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources. International Journal of Accounting Information Systems, 36, 100443.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
Pimentel, E., & Boulianne, E. (2020). Blockchain in accounting research and practice: current trends and future opportunities. Accounting Perspectives, 19(4), 325-361.
Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain?. Journal of Corporate Accounting & Finance, 31(2), 34-46.
Søgaard, J. S. (2021). A blockchain-enabled platform for VAT settlement. International Journal of Accounting Information Systems, 40, 100502.
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.
Sumaryati, A., PRAPTIKA NOVITASARI, E., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics, and Business, 7(10), 795-802.
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.
de Azevedo, R. R., de Aquino, A. C. B., Neves, F. R., & da Silva, C. M. (2020). Deadlines and software: disentangling local government accounting reforms in Brazil. Public Money & Management, 40(7), 509-518.
Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21.
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.
McMickle, P. L. (1989). Accounting systems: past, present and future. The Accounting
Sutton, S. G. (2005). The role of AIS research in guiding practice. International Journal of Accounting Information Systems, 1(6), 1-4.
Sutton, S. G., & Hampton, C. (2003). Risk assessment in an extended enterprise environment: Redefining the audit model. International Journal of Accounting Information Systems, 4(1), 57-73.
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.
Susanto, A. (2017). Sistem informasi akuntansi: pemahaman konsep secara terpadu.
Rusmiati, R. (2012). Pengaruh Keterlibatan Pemakai, Kapabilitas Personal Sistem Informasi, Ukuran Organisasi dan Formalisasi Pengembangan Sistem Informasi Terhadap Kepuasan Pemakai Sistem Informasi Akuntansi. Skripsi Akuntansi. Bandung: Universitas Pasundan.
Shih-Jen, K. H., & Yee-Ching, L. C. (2002). Performance measurement and the implementation of balanced scorecards in municipal governments. The Journal of Government Financial Management, 51(4), 8.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
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.
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.
Abernethy, M. A., & Vagnoni, E. (2004). Power, organization design and managerial behaviour.
Accounting, Organizations and Society, 29(3-4), 207-225.
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.
Kobelsky, K. W., Richardson, V. J., Smith, R. E., & Zmud, R. W. (2008). Determinants and consequences of firm information technology budgets. The Accounting Review, 83(4), 957- 995.
Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems, 12(1), 3-19.
Ha, V. (2020). Enhancing the e-commerce application in SMEs. Management Science Letters, 10(12), 2821-2828.
Lutfi, M., Buntuang, P. C. D., Kornelius, Y., & Hasanuddin, B. (2020). The impact of social distancing policy on small and medium-sized enterprises (SMEs) in Indonesia. Problems and Perspectives in Management, 18(3), 492.
Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management (IJABIM), 11(2), 51-67.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting, 7(3), 645-654.
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.
Al-Hattami, H. M., Hashed, A. A., & Kabra, J. D. (2021). Effect of AIS success on performance measures of SMEs: evidence from Yemen. International Journal of Business Information Systems, 36(1), 144-164.
Saxton, G. D., & Guo, C. (2020). Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources. International Journal of Accounting Information Systems, 36, 100443.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
Pimentel, E., & Boulianne, E. (2020). Blockchain in accounting research and practice: current trends and future opportunities. Accounting Perspectives, 19(4), 325-361.
Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain?. Journal of Corporate Accounting & Finance, 31(2), 34-46.
Søgaard, J. S. (2021). A blockchain-enabled platform for VAT settlement. International Journal of Accounting Information Systems, 40, 100502.
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.
Sumaryati, A., PRAPTIKA NOVITASARI, E., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics, and Business, 7(10), 795-802.
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.
de Azevedo, R. R., de Aquino, A. C. B., Neves, F. R., & da Silva, C. M. (2020). Deadlines and software: disentangling local government accounting reforms in Brazil. Public Money & Management, 40(7), 509-518.
Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21.
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.
McMickle, P. L. (1989). Accounting systems: past, present and future. The Accounting
Sutton, S. G. (2005). The role of AIS research in guiding practice. International Journal of Accounting Information Systems, 1(6), 1-4.
Sutton, S. G., & Hampton, C. (2003). Risk assessment in an extended enterprise environment: Redefining the audit model. International Journal of Accounting Information Systems, 4(1), 57-73.
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.
Susanto, A. (2017). Sistem informasi akuntansi: pemahaman konsep secara terpadu.
Rusmiati, R. (2012). Pengaruh Keterlibatan Pemakai, Kapabilitas Personal Sistem Informasi, Ukuran Organisasi dan Formalisasi Pengembangan Sistem Informasi Terhadap Kepuasan Pemakai Sistem Informasi Akuntansi. Skripsi Akuntansi. Bandung: Universitas Pasundan.
Shih-Jen, K. H., & Yee-Ching, L. C. (2002). Performance measurement and the implementation of balanced scorecards in municipal governments. The Journal of Government Financial Management, 51(4), 8.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2023-04-08
How to Cite
Marditaputri, L., & Handriana, T. (2023). EVALUATING OF ACCOUNTING INFORMATION SYSTEM LITERATURE ON WEB OF SCIENCE (WOS) DATABASE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(1), 426-440. https://doi.org/10.31955/mea.v7i1.2844
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