ETAT DE LA RECHERCHE ANGLOPHONE ET FRANCOPHONE EN SYSTEMES D'INFORMATION COMPTABLES SUR LA PERIODE 1990 - 2007

Adel Beldi and Walid Cheffi (cheffi@crefige.dauphine.fr)
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Walid Cheffi: College of business administration - University of Dubaï

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Abstract: This paper aims to perform a critical analysis of the academic production, from 1990 to 2007, within AIS field and to propose future research perspectives. This study is based upon the record and content analysis of published papers within specialized Anglo-Saxons journals, and French journals and main academic conferences. The results are classified into three categories. The first one identifies main vectors for research dissemination, particularly the major role of IJAIS and JIS. The second one uncover AIS research characteristics, such as acceptation of varied methods, themes evolution, and no domination by any author, university, or paradigm. The last one highlights similarities and divergences between French and Anglo-Saxon researches, especially a so faster cadence of the Anglo-Saxon production. We conclude that AIS research raise to the rank of distinct research field.

Keywords: Research assessment; Journals; Content analyses; Accounting information systems; Rétrospective; Evaluation de la recherche; Revues; Analyse de contenu; Systèmes d'information comptable (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522339v1
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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