利用文献计量分析法分析会计信息系统研究的发展情况

I. E. Maryanti
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引用次数: 0

摘要

会计信息系统(AIS)在支持决策、提高运营效率和加强组织问责制方面发挥着重要作用。随着信息和通信技术的发展,会计信息系统的研究也在持续快速增长。文献计量学分析是绘制 AIS 研究发展图的适当方法。本研究采用文献计量分析方法,使用从 Scopus 和 Web of Science 收集的 2010-2023 年期间 AIS 科学出版物数据。使用 VOSviewer 对数据进行分析,以绘制研究趋势图、机构间合作图和主要研究课题图。AIS 研究正在经历快速增长,主要关注系统开发、技术应用及其对组织绩效的影响。研究机构之间的合作仍然较少,有几个研究课题的研究程度也很低。AIS 的研究重点是技术开发、采用及其对组织绩效的影响。研究机构之间的合作仍然较少,有一些研究课题的研究程度也很低。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Development of Accounting Information Systems Research with Bibliometric Analysis
Accounting information systems (AIS) play an important role in supporting decision-making, improving operational efficiency, and increasing organizational accountability. Along with the development of information and communication technology, AIS research continues to grow rapidly. Bibliometric analysis is an appropriate method for mapping the development of AIS research. This research uses bibliometric analysis methods with AIS scientific publication data collected from Scopus and Web of Science during the 2010-2023 period. Data was analyzed with VOSviewer to map research trends, collaboration between institutions, and dominant research topics. AIS research is experiencing rapid growth with a primary focus on systems development, technology adoption, and its impact on organizational performance. Collaboration between research institutions is still low, and there are several research topics that are minimally researched. AIS research shows a focus on technology development, adoption, and impact on organizational performance. Collaboration between institutions is still low, and there are research topics that are minimally researched.
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