英语翻译
Thisarticlereviewstheextantaccountinginformationsystems(AIS)literature
byconductingananalysisofAISarticlespublishedin18leadingaccounting,
managementinformationsystems,andcomputersciencejournalsfrom1999to
2009withaviewtoidentifyingwhetherornotthefocusofAISresearchhas
changed,andifsohowithaschanged,sincethePostonandGrabski’s(2000)
reviewofAISresearchfrom1982to1998.Wealsoreportourinsightsintowhere
AISresearchislikelytobeheadinginthefuture.Weanalyseeachofthe395
articlesidentifiedasreportingAISresearchtoidentifytheirunderlyingtheory,
researchmethodandresearchtopic.Ourresultsconfirmthecontinuingdecline
inanalyticalandmodel-buildingresearchinAIS-relatedresearchandthisdecline
isassociatedwithasimilardeclineintheuseofcomputersciencetheorytomoti-
vatethisresearch.Wealsofindthattwotheoreticalplatforms,inparticular,now
accountforalmosthalf(48percent)ofallAISresearch:cognitivepsychology
andeconomics.Experimentalresearchmethodsandarchivalstudiescontinueto
growasthepreferredmethodsfortestingtheAIS-relatedtheoriesderivedfrom
thesetheorydomains.