 A conceptual foundation of design and implementation research in accounting information systemsDavid Kocsis International Journal of Accounting Information Systems, 2019, vol. 34, issue C, - Abstract: This structured literature review focuses on the design and implementation of systems in Accounting Information System (AIS) research. The review has two objectives: 1) To look in depth at AIS research regarding the design and implementation of information systems related to accounting in the last fifteen years; 2) To understand design and implementation issues in AIS. To do so, this research examines the current state of design and implementation research in the domain of AIS, using a structured review of abstracts in top-level Information Systems, Accounting, and AIS journals. Using a design science in IS theoretical framework, the review categorizes themes and trends in AIS literature. Some of the most relevant themes include audit/auditors, enterprise resource planning, monitoring and control, adoption, and decision making. The most relevant issues include training, commitment, investment, culture, and existing business processes. The research includes gaps, limitations, and opportunities for future research. Keywords: Literature review; Accounting Information System; Design; Implementation; Text analysis; Framework (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:34:y:2019:i:c:2 DOI: 10.1016/j.accinf.2019.06.003 Access Statistics for this article International Journal of Accounting Information Systems is currently edited by S.V. Grabski More articles in International Journal of Accounting Information Systems from Elsevier |
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