EVALUASI PUSTAKA SISTEM INFORMASI AKUNTANSI PADA DATABASE WEB OF SCIENCE (WOS)

This article aims to review and analyze the Topic of Accounting Information Systems published in the Web of Science database. This research uses the Bibliometric method through Vos Viewer and Biblioshiny to show information about trend set, frequency of article production, frequency of authors, and some other information. The results showed that SIA's research, which was first published in the Web of Science database, was recorded in 1975 and reached its peak in 2011. However, the peak of SIA's article production in 2011 was due to a symposium held in China. However, after that, SIA's article production continued to decline and in the 2012-2021 period tends to increase. Other results show that there are no researchers who focus on producing SIA research articles consistently, this is evidenced by the authors who published the most SIA articles, only 4 articles. This low publication proves that collaboration between SIA researchers is lacking so that many articles are single author status

AIS in Australia: UTAUT application & cultural implication

Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use of Technology model by Venkatesh et al. (2003) is adopted to investigate this issue. The model is extended by integrating the national culture theory by Hall (1973), with an emphasis on culture and communication. Data were collected from 190 accountants in Australia. The data collected were analysed using Structural Equation Modeling in association with the Partial Least Squares technique. The results show that performance expectancy, effort expectancy, facilitating condition and low context communication characterising the Australian culture positively influence behavioral intention and utilisation of AIS

Accounting information system: education and research agenda / Noor Azizi Ismail

Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS education, this paper reveals that accounting programmes worldwide have not sufficiently integrated IT knowledge and skills into the curriculum, thus resulting in the inability to produce graduates that meet the current needs of businesses. In terms of research, the paper starts with a discussion on issues relating to definition, scope and category of AIS research. In general, while IT revolution has offered various research opportunities, AIS research has provided very limited contribution to accounting or information system research and practice. Towards this purpose, this paper provides several suggestions to researchers. First, AIS researchers need to view AIS in a broader perspective where the impact of technology on all areas of accounting, auditing, and taxation should be considered within the realm of AIS interest. Second, AIS researchers have to specialise in at least one other accounting area such as financial reporting, managerial accounting, audit or taxation, in addition to AIS domain, to produce high-quality research results. Finally, it is hoped that discussions brought forward by this paper would initiate and encourage debate among accounting professionals and academics and, in particular AIS lecturers, in order to strengthen current AIS curriculum to produce high-quality AIS research that can have a notable impact on the accounting profession and business practice

EVALUATING OF ACCOUNTING INFORMATION SYSTEM LITERATURE ON WEB OF SCIENCE (WOS) DATABASE

Artikel ini bertujuan untuk mengkaji dan menganalisis topik Sistem Informasi Akuntansi (SIA) yang dipublikasikan dalam database Web of Science. Penelitian ini menggunakan metode Bibliometrik melalui Vos Viewer dan Biblioshiny untuk menunjukkan informasi mengenai tren set, frekuensi produksi artikel, frekuensi penulis, dan beberapa informasi lainnya. Hasil penelitian menunjukkan bahwa penelitian SIA yang pertama kali dipublikasikan dalam database Web of Science tercatat sejak 1975 dan mencapai puncaknya di tahun 2011. Namun puncak produksi artikel SIA pada tahun 2011 disebabkan karena adanya simposium yang dilakukan di China. Namun setelah itu produksi artikel SIA terus menurun dan dalam periode 2012-2021 cenderung meningkat. Hasil lainnya menunjukkan bahwa tidak ada peneliti yang fokus memproduksi artikel penelitian SIA secara konsisten, hal ini dibuktikan dengan penulis yang paling banyak mempublikasikan artikel SIA hanya sebanyak 4 artikel. Publikasi yang rendah ini membuktikan bahwa kolaborasi antar peneliti SIA sangat kurang sehingga banyak artikel yang berstatus single author

Investigating factors influencing the adoption of AIS: Libyan accountants’ perspective

A conceptual model of the adoption of the accounting information systems (AIS) by accountants in developing countries, using Libya as a case study, was developed. The model comprises technological, environmental and individual factors that have been found to have significant influences on the accountants’ behavioural intentions towards the adoption of the AIS