البحث في نظام المعلومات المحاسبية: مراجعة للأدبيات ونظرة حول التوجهات المستقبلية

الملخص EN

This article discusses the trends of accounting information system (AIS) research in international publications.

this study used bibliometric indicators of publications indexed in Scopus.

a total of 1222 papers were reviewed over the period from 1975 to 2021.

we focused on publication topics by analyzing the co-occurrence of terms based on bibliographic data, and also the co-occurrence of terms based on text data, as well as, the content analysis of the most cited publication.

the results indicate that the importance of AIS research is increasing.

research in internal control, performance and quality, and information technology is one of the most important research directions in AIS.

the study also indicates that future research directions will be towards enterprise resource planning and emerging technologies.