International Journal of Accounting Information Systems

Scope & Guideline

Advancing Knowledge at the Intersection of Accounting and Technology

Introduction

Welcome to the International Journal of Accounting Information Systems information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of International Journal of Accounting Information Systems, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN1467-0895
PublisherELSEVIER
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 2000 to 2024
AbbreviationINT J ACCOUNT INF SY / Int. J. Account. Inf. Syst.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressRADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS

Aims and Scopes

The International Journal of Accounting Information Systems focuses on the integration of accounting principles and information systems, emphasizing the role of technology in enhancing accounting practices. The journal aims to advance knowledge in the field by exploring various methodologies and the impact of emerging technologies on accounting and auditing processes.
  1. Integration of Information Technology in Accounting:
    The journal emphasizes research on how information technology can be integrated into accounting practices, enhancing efficiency, accuracy, and decision-making.
  2. Impact of Emerging Technologies:
    A core area of focus is the examination of how emerging technologies such as artificial intelligence, blockchain, and data analytics influence accounting practices and internal controls.
  3. Risk Management and Governance:
    The journal addresses issues related to internal control, risk management, and corporate governance, exploring their implications for financial reporting and auditing.
  4. Data Analytics in Accounting:
    A significant part of the journal's scope involves the application of data analytics and machine learning in accounting, auditing, and fraud detection.
  5. Ethics and Social Responsibility:
    The journal also considers the ethical implications of technology in accounting, including the impact of AI and cybersecurity on corporate governance and social responsibility.
Recent publications in the International Journal of Accounting Information Systems reveal several emerging themes that reflect the evolving landscape of accounting and information systems. These trends signify areas of growing interest and importance for researchers and practitioners alike.
  1. Artificial Intelligence and Machine Learning Applications:
    There is a growing trend in exploring the applications of AI and machine learning in accounting, particularly in areas like fraud detection and auditing processes, demonstrating the potential for these technologies to revolutionize the field.
  2. Cybersecurity and Risk Management:
    Recent papers increasingly focus on the intersection of cybersecurity and accounting, examining how cybersecurity strategies influence investor decisions and corporate governance.
  3. Sustainability and ESG Reporting:
    Research on Environmental, Social, and Governance (ESG) reporting is trending, particularly in the context of smart cities and corporate accountability, highlighting the importance of sustainability in accounting practices.
  4. Digital Transformation in Accounting Firms:
    Emerging themes include the digital transformation of accounting firms, particularly the adoption of advanced technologies like blockchain and big data analytics, reflecting the industry's shift towards digital solutions.
  5. Behavioral Aspects of Accounting Information Systems:
    There is a noticeable trend towards exploring the behavioral aspects of accounting information systems, including how user engagement and decision-making are influenced by technological advancements.

Declining or Waning

As the field evolves, certain themes within the International Journal of Accounting Information Systems have seen a decline in prominence. This section highlights these waning themes, which may indicate shifts in research focus or changes in the industry landscape.
  1. Traditional Auditing Methods:
    There has been a noticeable decrease in research focused on traditional auditing methods, as the field increasingly prioritizes technology-driven approaches such as automated auditing and continuous monitoring.
  2. General Accounting Practices Without Technological Focus:
    Papers that address general accounting practices without a strong emphasis on technology integration have become less common, reflecting a shift towards more innovative and tech-centric research.
  3. Regulatory Compliance Focus:
    Research specifically centered on regulatory compliance, without the intersection of technology, has waned as the industry moves towards integrating compliance within broader technological frameworks.

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