Transformasi Sistem Informasi Akuntansi Menuju Tata Kelola Digital:  Analisis Bibliometrik 1967–2024

Melania Lintang  Kenisah; Yenni  Carolina; Anike  Putri; Neng  Mesa

doi:10.33395/owner.v10i4.3732

Authors

Melania Lintang Kenisah
✉ Corresponding author: melanialintang@unibi.ac.id Universitas Informatika dan Bisnis Indonesia
Yenni Carolina Universitas Kristen Maranatha
Anike Putri Universitas Informatika dan Bisnis Indonesia
Neng Mesa Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.33395/owner.v10i4.3732

Keywords:

Accounting Information Systems, bibliometric analysis, digital transformation, science mapping, thematic evolution

Abstract

Accounting Information Systems (AIS) research has developed from studies emphasizing transaction processing and operational support toward broader discussions on organizational integration, digital technologies, governance, and accountability. Although previous bibliometric studies have mapped publication trends and thematic structures in AIS research, most remain descriptive and provide limited explanation of how thematic evolution reflects changes in AIS research orientation across technological eras. Therefore, this study examines the evolution of AIS research from 1967 to 2024 by identifying publication trends, dominant themes, intellectual foundations, geographical contributions, and future research opportunities. Using a bibliometric approach, data were collected from the Scopus database and analyzed through Bibliometrix/Biblioshiny, employing performance analysis, co-occurrence analysis, thematic mapping, thematic evolution, and citation analysis. The findings reveal a shift in AIS research from operational and technical concerns toward strategic and digital-oriented themes. Early studies focused on data processing and decision support systems, followed by enterprise resource planning (ERP), knowledge management, and integrated systems. Recent research increasingly emphasizes data analytics, artificial intelligence, blockchain, and digital governance. Citation analysis identified anchor articles shaping AIS intellectual development, while geographical analysis highlighted Indonesia’s growing contribution. Overall, the findings suggest that AIS literature increasingly positions AIS as a research domain associated with digital integration, analytics, governance, and organizational accountability.

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Author Biographies

Melania Lintang Kenisah, Universitas Informatika dan Bisnis Indonesia

Accounting Department, Universitas Infomatika dan Bisnis Indonesia

Yenni Carolina, Universitas Kristen Maranatha

Accounting Department

Anike Putri, Universitas Informatika dan Bisnis Indonesia

Accounting Department

Neng Mesa, Universitas Informatika dan Bisnis Indonesia

Accounting Department

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