Exploring Knowledge Trajectories of Accounting Information Systems Using Business Method Patents and Knowledge Persistence-Based Main Path Analysis

Yoonki Rhee, Sejun Yoon and Hyunseok Park ()
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Yoonki Rhee: Newcastle University Business School, Newcastle University, Newcastle upon Tyne NE1 4SE, UK
Sejun Yoon: Department of Information Systems, Hanyang University, Seoul 04763, Korea
Hyunseok Park: Department of Information Systems, Hanyang University, Seoul 04763, Korea

Mathematics, 2022, vol. 10, issue 18, 1-22

Abstract: In this paper, the development trajectory of accounting information systems was analyzed using business method patents and main path analysis based on knowledge persistence. Knowledge persistence-based main path analysis can dramatically minimize the complexity of a knowledge network without omission of the dominant knowledge flows, and so it is a suitable selection for analyzing the business method patents on accounting information systems. The main findings from the empirical results are as follows: the empirical results show that accounting information system patents were developed along with the software patent of knowledge injected from the outside. Bookkeeping/accounting and taxation systems expanded from the basic calculation, storage, and payment technique to scalability to other techniques and functions in more complex situations. This research has found that technological advancement has facilitated and been supporting the development of accounting information system over the years, as shown in the patents filed under business solutions. There is a clear indication of the growing complexity of those patents, signifying the moves/advancement of corporate business information systems from financial accounting-oriented systems to more complex ERP systems.

Keywords: accounting information system; business method patents; knowledge persistence; main path analysis; technological trajectories (search for similar items in EconPapers)
JEL-codes: C (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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