This study contributes to academic knowledge about methodologies used, accounting areas studied, and emerging technologies examined in scholarship in accounting information systems (AIS) journals. It presents a comprehensive bibliometric and comparative analysis of the 681 accounting articles that were published from 2004, the beginning of serious recognition of emerging technologies research in accounting as well as mandated measuring of research productivity under AACSB accreditation standards, through 2016 in the following six accounting information systems journals: Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), Journal of Emerging Technologies in Accounting (JETA), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ) and Intelligent Systems in Accounting, Finance and Management (ISAFM).

The results suggest these journals do not have a singular focus but range in the breadth of the articles they publish. All accounting articles in ISAFM address emerging technologies, followed by JETA (73.8%), IJDAR (54.6%), IJAIS (40.0%), and JIS (30.5%). The majority (62.3%) of emerging technologies articles apply research methodologies that are Other in the Brigham Young University classification scheme. The most frequently applied Other methodology is design science research (21.0%), followed by archival methods (18.7%). Auditing (41.6%), and financial (28.5%) are the most commonly researched accounting areas. AIS (11.1%) is in the third rank. Although called AIS journals, each of the six reflects contemporary accounting and future opportunities for practice more broadly, whether they are published by major international academic publishers (IJAIS and ISAFM), section journals of the American Accounting Association (JIS and JETA) or are open source journals (IJDAR and AISEJ). This study's results are expected to be of interest to scholars, educators, practitioners, and graduate students in relevant accounting, AIS, and emerging technologies fields.

这项研究有助于在会计信息系统（AIS）期刊中获得关于所用方法，所研究的会计领域以及所研究的新兴技术的学术知识。它提供了对2004年以来发表的681篇会计文章的全面的文献计量和比较分析，开始了对会计中新兴技术研究的严重认可以及根据AACSB认证标准强制性衡量研究生产率的开始，到2016年为止，以下六种会计信息系统期刊：期刊信息系统（JIS），国际会计信息系统（IJAIS），杂志新兴技术在会计（JETA）国际数字会计研究杂志（IJDAR），《会计信息系统教育家杂志》（AISEJ）和《会计，财务与管理智能系统》（ISAFM）。

结果表明，这些期刊并没有一个单一的重点，而是在其发表的文章的广度范围内。ISAFM中的所有会计文章都涉及新兴技术，其次是JETA（73.8％），IJDAR（54.6％），IJAIS（40.0％）和JIS（30.5％）。新兴技术文章中的大多数（62.3％）都采用了杨百翰大学的“其他”研究方法分类方案。应用最广泛的其他方法是设计科学研究（21.0％），其次是档案方法（18.7％）。审计（41.6％）和财务（28.5％）是最常研究的会计领域。AIS（11.1％）位居第三。尽管被称为AIS期刊，但六种期刊中的每一种都更广泛地反映了当代会计和未来的实践机会，无论它们是由主要的国际学术出版社（IJAIS和ISAFM），美国会计协会的分刊（JIS和JETA）出版还是开放的来源期刊（IJDAR和AISEJ）。预期该研究的结果将引起相关会计，AIS和新兴技术领域的学者，教育者，从业人员和研究生的兴趣。