پیشرفت در سیستم های اطلاعات حسابداری و مجله بین المللی سیستم های اطلاعاتی حسابداری: ده جلد اول (1992-2003)

Abstract This study of the first 10 volumes of Advances in Accounting Information Systems (AiAIS) and the International Journal of Accounting Information Systems (IJAIS) uses content, participation, citation, and article download analyses to assess the journal's success of meeting its purpose, intended audience, scope, and reach. Results suggest that its redirected focus in 2000 to expand its international audience, removal of section designations for articles, implementation of a quarterly publication approach, and inclusion in an electronic, searchable database (ScienceDirect) have well positioned the journal for the future and to assist in disseminating quality AIS research. This study's analyses of articles published in the journal specifically indicate an increase in publications in recent years, numerous identified AIS topic/research method opportunities for future research, a variety of AIS topics examined, various research methods employed, and participation by all faculty ranks. Further, the author's school of publication and university of degree show a variety of large, public institutions participating in the journal. Outside citations by articles in other journals to AiAIS/IJAIS articles indicate an increase in dissemination of knowledge in recent years, while article downloads show an exponential growth pattern. The study concludes that IJAIS has come into its own and is recognized by academics and professionals as a quality accounting publication that contributes to the literature.

This study analyzes the first 10 volumes (1992 through 2003) of Advances in Accounting Information Systems (AiAIS) and its successor journal, International Journal of Accounting Information Systems (IJAIS) (collectively termed “the journal”) using content, participation, citation, and article download analyses.1 Additionally, this research reviews the journal's purpose and intended audience to provide editorial leadership with knowledge that could potentially guide future journal direction to enhance reputation. Journal assessment is not new, and over the years, articles have been directed at reviewing and assessing various accounting journals (e.g., The Journal of the American Taxation Association: Hutchison and White, 2003; Journal of Information Systems: Samuels and Steinbart, 2002; Management Accounting Research: Scapens and Bromwich, 2001; Behavioral Research in Accounting: Meyer and Rigsby, 2001; Journal of Accounting and Economics: Watts, 1998; Contemporary Accounting Research: Carnaghan et al., 1994; The Accounting Review: Heck and Bremser, 1986; and Journal of Accounting Research: Dyckman and Zeff, 1984). Although each of these reviews assessed different elements of a specific journal, their underlying purpose was to examine the journal's past to provide future direction. AiAIS/IJAIS witnessed rapid changes in technology and communication, and tremendous growth in interest by business for accounting information systems (AIS) during the period this study examines. This growth and interest in AiAIS/IJAIS is evidenced by increases in submissions, published articles, citations to articles in the journal, electronic downloads of articles, and diversity in the authorship of research. An examination of publication trends in the journal can also give insight as to the future direction of AIS research, which can benefit academicians in selecting and performing AIS research. Some of the clearest trends in the journal are diversification of AIS research topics; acceptance of various research methods; timely publications; contemporary topics; international focus of AIS; lack of dominance by any particular author, interest group, or university; and dissemination of knowledge to the literature evidenced by citations and electronic downloads. The remainder of this article is organized as follows. First, a brief background of the journal is presented. This is followed by a discussion of the methodology and data sources used in the analyses. Measures addressing content, participation, citations, and electronic downloads are then examined. Finally, conclusions and limitations are provided.

The analyses in this study show that IJAIS is currently on solid footing and poised to expand its purpose, audience, and contributions to the literature in the immediate future. Its redirected focus in 2000 to expand its international audience, implement a quarterly publication approach, include the journal in electronic databases (e.g., ScienceDirect) have well positioned the journal for its future in the marketplace and to better service its stakeholders. Despite only existing since 1992, articles from the journal have been recognized in other academic research, both within and outside the journal. From a content perspective, the number of annual publications in the journal is on an upward trend. This indicates an interest by AIS researchers to publish in the journal or simply a desire by authors to disseminate their research through the journal to a broader, international audience. Further, an examination of AIS research topics and methods indicates numerous opportunities for AIS researchers (45 different combinations) and a more dispersed distribution of AIS topics and methods in IJAIS when compared with AiAIS. This can be deemed a positive for the future of the journal, since there is much room for growth and will bode well for IJAIS as it enters its second decade of publication. Participation in the journal evidences an inclusive approach for many potential authors. Although like other journals the dual publication strategy dominates articles in AiAIS/IJAIS, the journal is receptive to other approaches. Also, as expected, assistant professors facing tenure and promotion evaluations are influencing journal content and value the journal as a quality publication outlet. This may become more balanced with publications from associate and full professors as the AIS field matures. The school at publication listing shows that authors in the journal come from a variety of large, public institutions with no single school having an overbearing effect on journal content. Although there are fewer schools based on university of degree, results do not indicate that graduates of any particular school are having an undue impact on content in the journal. These analyses also indicate that the top schools in both rankings are very close in weighted quantity with no school having a dominant position. Citation analyses show that articles with varying AIS research topics and methods are contributing to the literature. Within citations show much variability, while the quantity of citations from outside the journal evidences an upward trend. The quantity of within and outside citations is substantial and consistent over recent years, indicating that academic researchers recognize the quality of publications in the journal. This increase in citations will allow the journal to enhance its position and reputation in academia. Similarly and although limited, electronic article downloads for IJAIS show an exponential growth pattern from 2002 to 2003, and this trend will likely continue as more institutions subscribe to electronic databases. Downloads will assist the journal in dissemination of its knowledge to a broader audience. From its initial publication in 1992 as AiAIS through its recent edition in December 2003 as IJAIS, the journal has been positioned properly to embrace the future. Today, IJAIS is identified as a premier AIS academic research journal, and the editorial leadership and authors represented in this journal are to be commended for their contributions in accomplishing this feat in such a short period. The content, participation, citation, and article download analyses in this study show that IJAIS is a recognized academic accounting journal and valued by researchers for quality publications that contribute to the literature.