Purpose: The paper aims to advance the positioning of Accounting Information Systems (AIS) within the established scholarly discourse on Information Systems (IS) and examine how AIS research has explored accounting problems, highlighting past and present challenges, as well as future opportunities. Methodology/approach: Bibliometric analysis and a thematic synthesis were used. Findings: The bibliometric comparison between AIS research and the broader IS literature reveals a delayed increase in AIS publications, likely due to the time needed for IS applications to be applied in accounting. AIS constitutes only 1.34% of IS articles, covering financial reporting, management accounting, and auditing. Initially, AIS research focused on management accounting, while it later began to focus on new technologies like AI, blockchain, and ERP systems. Over time, studies shifted from general system implementation to specific applications. Among 96 AIS articles, 45 were empirical, 30 were theoretical, and 21 were literature reviews, focusing on frameworks, case studies, and user interactions with AIS. There is a noticeable division of journals accepting AIS research and a growth of AIS publications over the analyzed years, showing its distinction from general IS research. Research limitations/implications: A limitation of the study is the scope restrictions made during the literature selection based on the SSCI from the WoS database. Originality/value: Our research contributes to the literature by positioning AIS as a subset of IS research and showing its differences and limitations compared to mainstream IS research. It indicates future AIS research directions, such as further exploring new technologies in AIS, especially within tax accounting, and factors that influence AIS system success, including behavioral ones.
Grzybek et al. (Tue,) studied this question.