This study provides insights about the historical, intellectual structure, and trends of academic research themes in journals specifically dedicated to Accounting Information Systems (AIS) research—International Journal of Accounting Information Systems (IJAIS), its predecessor journal, Advances in Accounting Information Systems (AiAIS), and Journal of Information Systems (JIS). Using Latent Semantic Analysis, a statistical text analytics methodology that can uncover the conceptual content within unstructured data, this study identifies 14 prevalent academic research themes in AiAIS, IJAIS, and JIS from 1986 to 2015 and provides graphs that visualize thematic trends over time, including by journal. Certain themes have remained consistent in their study over the timeframe, while others have increased or diminished. Certain themes have matured while others appear to still be maturing at the end of the timeframe. Thematic trends by source journal suggest that no journal has dominated publishing specific significant themes in AIS academic research.

本研究在专门致力于会计信息系统（AIS）研究的期刊上提供了有关学术研究主题的历史，知识结构和趋势的见解-国际会计信息系统期刊（IJAIS），其前身期刊，会计信息系统的发展（AiAIS）和《信息系统杂志》（JIS）。使用潜在语义分析（一种统计文本分析方法，可以发现非结构化数据中的概念内容），本研究确定了AiAIS，IJAIS和JIS中的14种流行的学术研究主题（从1986年到2015年），并提供图形化的图表，显示随时间推移的主题趋势，包括按期刊分类。在一定的时间范围内，某些主题在研究中保持一致，而另一些主题则有所增加或减少。某些主题已经成熟，而其他主题似乎在时限结束时仍在成熟。来源期刊的主题趋势表明，没有期刊主导了AIS学术研究中特定重要主题的发布。