This structured literature review focuses on the design and implementation of systems in Accounting Information System (AIS) research. The review has two objectives: 1) To look in depth at AIS research regarding the design and implementation of information systems related to accounting in the last fifteen years; 2) To understand design and implementation issues in AIS. To do so, this research examines the current state of design and implementation research in the domain of AIS, using a structured review of abstracts in top-level Information Systems, Accounting, and AIS journals. Using a design science in IS theoretical framework, the review categorizes themes and trends in AIS literature. Some of the most relevant themes include audit/auditors, enterprise resource planning, monitoring and control, adoption, and decision making. The most relevant issues include training, commitment, investment, culture, and existing business processes. The research includes gaps, limitations, and opportunities for future research.

这篇结构化的文献综述着重于会计信息系统（AIS）研究中系统的设计和实现。审查有两个目标：1）在过去的15年中深入研究AIS有关与会计相关的信息系统的设计和实施的研究；2）了解AIS中的设计和实施问题。为此，本研究使用顶级信息系统，会计和AIS期刊中摘要的结构化综述，研究了AIS领域中设计和实施研究的当前状态。该评论使用信息系统理论框架中的设计科学，对AIS文学中的主题和趋势进行了分类。一些最相关的主题包括审计/审计员，企业资源计划，监视和控制，采用和决策。最相关的问题包括培训，承诺，投资，文化和现有业务流程。研究包括差距，局限性和未来研究的机会。