A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Accounting Information Systems automates accounting information. In prior literature, there is no consensus as to research areas to be included or excluded from AIS researches, coupled with the relatively scarce literature on AIS. The objective of this paper was to quantitatively analyze the volume and impact of AIS literature. Research documents retrieved from the Scopus database were based on defined search terms relating to Accounting Information System (AIS). A bibliometric approach was employed to quantitatively analyze the volume and impact of 727 publications in the AIS research domain, this study focussed on determining the yearly distribution, national contributions, authorship patterns, leading prolific authors, productive institutions, publication outlets, documents types, key issues, citation trends of AIS research publication from 1975-2017. Key findings in this work indicated that there was no steady growth in volume of AIS research publication, Malaysia was the only developing country that featured as one of the top 10 national contributors to AIS research with China and Indonesia being the only emerging economies, also only 159 authors contribute to the 727 publications on AIS research, double authored publications had the highest number of publication as against others, only 5 of the top 10 outlets of AIS research were core accounting outlets, asides the obvious keywords of ‘accounting information system’, ‘information system’ keywords such as Internal Controls, Auditing, Regulatory Compliance, Management Control were the most dominant. While AIS adoption is becoming the mainstream in most developed countries, more investments in ICTs deployment and education will enable developing countries to reap the benefits of these innovations. Key words: Accounting information system, AIS, bibliometrics, scientometrics, citation analysi

The credit channels of monetary policy transmission: implications on output and employment in Nigeria

There has been an increasing trend in the unemployment rate despite the growth rate witnessed. Monetary policy is presumed as one of the ways to improve the situation. Likewise, the relationship between monetary policy and employment has generated controversial debates in the literature. Though its connection has been extensively studied, however, the implications of monetary policy in respect to time frame perspectives on employment and output have not been widely addressed in the literature. This study provides evidence on shock effects, long and short-run impacts of monetary policy transmission through the credit channels on output and employment in Nigeria within the period of 1981 to 2016 using the Structural Vector Autoregression and Autoregressive distributed lags (ARDL). Evidence from the forecast error shock showed that variations in monetary policy indicators affect output more than employment in the first two periods; however, it affects employment more afterwards. The ARDL results show no evidence of co-integration when output is used as the dependent variable; conversely, cointegration exists when employment is used as the dependent variable. The monetary policy indicators: money supply, bank deposit liability and interest rate are statistically and economically significant with employment in the long run. In the short run, money supply and interest rate are economically and statistically significant. The findings revealed that the Nigerian government can maximize the long-run benefits of monetary policy through the credit channels on employment. Hence, there is a need for policymakers to look beyond short-run gain and promote long-run employment via monetary policy among others

A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Accounting Information Systems automates accounting information. In prior literature, there is no consensus as to research areas to be included or excluded from AIS researches, coupled with the relatively scarce literature on AIS. The objective of this paper was to quantitatively analyze the volume and impact of AIS literature. Research documents retrieved from the Scopus database were based on defined search terms relating to Accounting Information System (AIS). A bibliometric approach was employed to quantitatively analyze the volume and impact of 727 publications in the AIS research domain, this study focussed on determining the yearly distribution, national contributions, authorship patterns, leading prolific authors, productive institutions, publication outlets, documents types, key issues, citation trends of AIS research publication from 1975-2017. Key findings in this work indicated that there was no steady growth in volume of AIS research publication, Malaysia was the only developing country that featured as one of the top 10 national contributors to AIS research with China and Indonesia being the only emerging economies, also only 159 authors contribute to the 727 publications on AIS research, double authored publications had the highest number of publication as against others, only 5 of the top 10 outlets of AIS research were core accounting outlets, asides the obvious keywords of ‘accounting information system’, ‘information system’ keywords such as Internal Controls, Auditing, Regulatory Compliance, Management Control were the most dominant. While AIS adoption is becoming the mainstream in most developed countries, more investments in ICTs deployment and education will enable developing countries to reap the benefits of these innovations. Key words: Accounting information system, AIS, bibliometrics, scientometrics, citation analysi

Academic performance data of undergraduate students' in 23 programmes from a private University in Nigeria

The quality of teaching and learning in higher education in many developing countries can be improved as institutions in this region adopt evidence-based practices that emphasize empirical measurements, observations, analysis and reports of learning outcomes. This article presents and analyses data on the academic performances of undergraduate students for duration of three semesters across the three major colleges of Landmark University,a private University in Nigeria. The colleges include the college ofAgricultural Sciences (CAS), college of Business and Social Sciences(CBSS), and the college of Science and Engineering (CSE).Furthermore, population samples of 82, 577 and 812 under-graduates were selected randomly from CAS, CBSS and CSE respectively; totaling a population of sample of 1471 undergraduates from all academic levels (200L–500L) with the exception of first year students. The random selection was drawn from three consecutive semesters- the first and second semesters of academic 2016/2017 session and first semester of 2017/2018 academic session. The cumulative GPA of the sample population of students forthe semester highlighted was obtained from the Centre for Systems and Information Services Units of the University. Moti-vated by the need to promote evidence-based research in aca-demic excellence, a spread-sheet containing the detailed dataset isattached to this article. The descriptive statistics and frequency distributions of academic performance data are presented in withthe use of tables and graphs for easy data interpretations. The data provided in this article supports the goal of a regional policy towards the realization of qualitative sustainable education

Data article on institutional framework and business survivals of informal entrepreneurs in electronics market, Southwest, Nigeria

The article presented data on how institutional framework has provided opportunities for the survival of informal entrepreneurs. In other words, data were gathered based on how the informal entrepreneurs in the electronics market were able to manipulate or avoid law enforcement officials thereby leading to sustainable business performance. Emphasis was laid on four southwestern states in Nigeria to determine the survivals of informal business. Data were gathered based on descriptive survey research design. The population of this study included all informal entrepreneurs in some selected electronics markets. Mean score and standard deviation were used as statistical tools for data presentation. The field data set is made widely accessible to enable critical or a more comprehensive investigation. Keywords: Intuitional framework, Business survivals, Informal entrepreneurs, Electronics market, Nigeri

Data article on institutional framework and business survivals of informal entrepreneurs in electronics market, Southwest, Nigeria

The article presented data on how institutional framework has provided opportunities for the survival of informal entrepreneurs. In other words, data were gathered based on how the informal entrepreneurs in the electronics market were able to manipulate or avoid law enforcement officials thereby leading to sustainable business performance. Emphasis was laid on four southwestern states in Nigeria to determine the survivals of informal business. Data were gathered based on descriptive survey research design. The population of this study included all informal entrepreneurs in some selected electronics markets. Mean score and standard deviation were used as statistical tools for data presentation. The field data set is made widely accessible to enable critical or a more comprehensive investigation. Keywords: Intuitional framework, Business survivals, Informal entrepreneurs, Electronics market, Nigeri