Advances in Accounting Information Systems

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Advances in Accounting Information Systems

and International Journal of Accounting

Information Systems: first ten volumes

(19922003)Paul D. Hutchisona,*, Craig G. Whiteb, Ronald J. Daiglec

aDepartment of Accounting, University Of North Texas, Denton, TX 76203-5219, United StatesbArea of Accounting, University Of New Mexico, Albuquerque, NM 87131-1221, United States

cDepartment of Accounting, Louisiana State University, Baton Rouge, LA 70803-6304, United States

Received 14 February 2004; received in revised form 10 June 2004; accepted 24 June 2004

Abstract

This study of the first 10 volumes ofAdvances 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 journals 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 studys

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 ofAIS topics examined, various research methods employed, and participation by all faculty ranks.

Further, the authors 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 thatIJAIShas come into its own and is

1467-0895/$ - see front matterD 2004 Elsevier Inc. All rights reserved.

doi:10.1016/j.accinf.2004.06.002

* Corresponding author.

E-mail addresses: [email protected] (P.D. Hutchison)8 [email protected] (C.G. White)8 [email protected]

(R.J. Daigle).

International Journal of Accounting Information Systems

5 (2004) 341365


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recognized by academics and professionals as a quality accounting publication that contributes to the

literature.

D 2004 Elsevier Inc. All rights reserved.

Keywords:Retrospective; Journal development; Journal assessment; Content analyses; Participation analyses;

Citation analyses

1. Introduction

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 bthe journalQ) usingcontent, participation, citation, and article download analyses.1 Additionally, this research

reviews the journals 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 journals 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.

1 Only 10 volumes of the journal were published during the 12 years examined in this study.

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2. Background

AiAIS was established in 1992 under the editorial leadership of Steve G. Sutton to

provide an additional outlet for the publication of AIS research.2 The journal was a

research annual published in book form. In its initial edition, the editor clearly identified

the purpose, intended audience, and scope of the journal:

Advances in Accounting Information Systems (AiAIS) is a professional publication

whose purpose is to meet the information needs of both practitioners and

academicians. We plan to publish thoughtful, well-developed articles that examine

the rapidly evolving relationship between accounting and information technology.

Articles may range from empirical to analytical, from practice-based to the

development of new techniques. Articles must be readable and logically integrated.

To be reliable, conclusions must follow logically from the evidence and argumentspresented. For empirical reports, sound design and execution are critical. For

theoretical treatises, reasonable assumptions and logical development are essential.

Relevant articles must be related to problems facing the integration of accounting

and information technology. Specific issues that the journal will address include, but

are not limited to, the following:

! Control and auditability of information systems.

! Management of information technology.

! Artificial intelligence research in accounting.

! Development issues in accounting and information systems.

! Human factors issues related to information technology.

! Development of theories related to information technology.

! Methodological issues in information technology research.

! Information systems validation.

! Humancomputer interaction research in accounting information systems.

AiAIS welcomes all comments and encourages articles from practitioners and

academicians (Sutton, 1992).

The format ofAiAISconsisted of editorials and articles categorized into the following

three sections: Information Systems Practice and Theory, Information Systems and the

Accounting/Auditing Environment, and Perspectives on Information Systems Research.

Editions ofAiAISwere published in 1992, 1993, 1995, 1996, 1997, and 1998 (six volumes).3

2 It later became associated with the annual Accounting Information Systems Research Symposium held in

Scottsdale, AZ. Subsequently, IJAIS also became a sponsor of the International Research Symposium on

Accounting Information Systems (IRSAIS) held in conjunction with the International Conference on Information

Systems (ICIS) and the European Conference on Accounting Information Systems (ECAIS) held in conjunction

with the Annual Congress of the European Accounting Association (EAA).3 According to Sutton, AiAIS initially utilized a 15-month publication cycle that was dictated by the flow of

quality manuscripts. This cycle resulted in 1994 being the year that was missed and no volume produced ( Sutton,

2003). Further, 1999 was a journal transition year in which no volume was produced.

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AiAISrose quite quickly in reputationand became recognized as a premier publication

outlet for a broad range of AIS research (Daigle and Arnold, 2000; Baldwin et al., 2000).

Under the continued editorship of Sutton, AiAISevolved into the International Journal of

Accounting Information Systems. The journal was repositioned and its purpose and

intended audience updated. Reflecting on this change, Sutton (2003) notes that b(t)he

message that we were beginning to get back in the late 90s was that the annual book form

of publication was hurting authors when they went up for promotion and tenure review

completed by non-AIS and non-accounting academics.Q The journal moved from an

annual to a quarterly format of publication starting with March 2000 and additionally

eliminated the section categories of the old journal.Sutton (2003)further states that due to

ban oddity in the publication world we couldnt begin with Volume 7 and had to revert

back to Volume 1 again.Q

Continuing to serve the same intended audience of practitioners and academics, thepurpose of the journal changed only slightly, according to Sutton. IJAIS still strives for

quality and diversity in both AIS research perspectives and methodologies, but is now

committed to be more international in scope and to better serve the global AIS research

community (Sutton, 2003).

3. Methodology and data collection

This study focuses on an examination of the six volumes ofAiAIS(19921998) and the

first four volumes (15 editions) ofIJAIS(20002003). The primary research methodologyutilized in this study is a direct count and reporting of selected items of interest. Three

separate databases were created for use in the analyses of this study. The first database

(AiAIS/IJAIS) developed contains data from each published journal article. To enhance

further analyses by author, record entries in the AiAIS/IJAISdatabase were created for each

author of co-authored works. Each record in the database contains 17 distinct fields. The

fields for each record include: name of journal; title of article; volume; number; month;

year; page numbers; section of journal; first and last names; solo or co-authorship; rank,

department, and school at publication; university of highest degree; degree; and year of

degree.4 For the years 1992 through 2003, a total of 126 articles were published in AiAIS/

IJAIS. Due to co-authorship, these articles generated 234 separate records in the AiAIS/IJAIS database.

A second database (within citations) was created to identify AiAIS/IJAIS citations in

AiAIS/IJAISarticles from 1992 through 2003. Citations were recorded from reference or

bibliographic listings and not footnotes or endnotes.5 The authors conducted manual

searches to identify all citations. Each record in this database denotes a citation and

4 Department, rank, university of highest degree, degree, and year ofdegree data were obtained from the

Accounting Faculty Directorycompiled by J. R. Hasselback (19922004).5 The rationale for using bibliographic reference citations is twofold. First, using footnote/endnote citations

may bias the quantity of overall citations. Second, authors in their bibliography may include all works used to

develop an article, not just the ones cited in the article.



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contains eight separate fields that identify the AiAIS/IJAISarticle that contains the citation

with a cross-reference to the cited AiAIS/IJAISarticle. The eight fields in this database

include: name of journal, volume, number, month, year, page number, AiAIS/IJAISarticle

reference number, and first author of cited work.

The third and final database (outside citations) developed for this study contains AiAIS/

IJAIScitations in articles published in 21 select accounting-related journals for the period

1992 through 2003.6 The authors selected an amalgam of academic and professional

journals based primarily on previous ranking studies (Doney and Eaton, 2003; Baldwin et

al., 2000) and availability to perform manual or electronic searches. Ultimately, the authors

perused 988 editions in the identified journals for citations. Similar to the within-citationsdatabase, records in this database are from reference or bibliographic listings and not

footnotes or endnotes. Separate fields used in this database include: name of journal,

volume, number, month, year, page number, AiAIS/IJAIS article reference number, and

first author of cited work.

4. Content analyses

This section focuses on the content of AiAIS/IJAIS from various perspectives and

comments on trends identified. Areas examined include structure of the journal; AIS

research topics and methods and their related trends; authors per article; and faculty rank,

school at publication, and university of degree ofAiAIS/IJAIS authors.

6 The journals utilized in this study were: Abacus; Accounting Forum; Accounting Horizons; Accounting,

Auditing, & Taxation; Accounting, Management, and Information Technologies; Accounting, Organizations and

Society; Advances in Accounting Behavioral Research ; Auditing: A Journal of Practice and Theory; Behavioral

Research in Accounting;Communications of the ACM; Contemporary Accounting Research; Decision Sciences;

Information Systems Research; International Journal of Intelligent Systems in Accounting, Finance, andManagement; Journal of Accounting Research; Journal of Information Systems; Journal of Management

Information Systems; Management Science; MIS Quarterly; Review of Business (formerly Accounting)

Information Systems; and The Accounting Review.

Table 1

AiAIS and IJAISpublications by categorya

Category 19921998 20002003 Totals

AiAIS IJAIS

Main Article 50 49 99

Discussants Comment 12 8 20

Editorial 3 2 5

Symposium Introduction 0 2 2

Totals 65 61 126

a AiAISwas published annually from 1992 to 1998. There were no volumes published in 1994 or 1999. IJAIS

was published quarterly from 2000 to 2003. Data based on 234 record entries by author in the AiAIS/IJAIS

database. Categories are listed by the largest total quantity of publications descending.



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4.1. Structure of journal

As previously noted, AiAIS utilized three sections for articles published in its sixvolumes, while IJAIS does not classify articles by sections. Therefore, for comparative

purposes, the authors in their analyses have disregarded the section titles identified in

AiAISand term them simply bMain Articles.QWith this in mind, the general makeup of the

journal is presented inTable 1.

Although the length of time periods are different (6 vs. 4 years), the number of Main

Articles published in both AiAIS and IJAISare almost equal at 50 and 49. Further, Dis-

cussants Comments (12 vs. 8) and Editorials (3 vs. 2) are roughly similar for the two journals

as well. This should enhance the analyses and discussion of trends presented in this study.7

Shown in Fig. 1, an initial review of the 99 Main Articles in the journal clearly

illustrates an increase in IJAIS articles since the journals reintroduction in 2000. Thenumber of articles published in IJAISin 2003 (15) exceeds the highest number published

in AiAISin any year of its publication (12 in 1996). This is likely the result of the format

change (quarterly vs. annual publications).

4.2. AIS research topics and methods

Another approach to assessing the journal is by reviewing research topics and methods

in articles published for diversity. The topic areas of articles also provide insights as to the

evolution of research areas of the journal over the past 10 volumes, while an examination

Fig. 1.AiAISand IJAISMain Articles.AiAISwas published annually from 1992 to 1998. There were no volumes

published in 1994 or 1999.IJAISwas published quarterly from 2000 to 2003. From the AiAIS/IJAISdatabase,

there were 99 Main Articles from 1992 through 2003. Discussants Comments, Editorials, and Symposium

Introductions are not included.

7 Admittedly, the average number ofIJAISpublications per year is higher than that of the AiAISperiod due to

fewer years of publication.



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of research methods present the utilization of various methods by the authors. Further,

these reviews will identify AIS research topics and methods that are under-represented in

the journal for perspective researchers.

The authors of this study categorize all the main AiAIS/IJAISarticles (99 in total) along

two dimensions, AIS research topic and researchmethod, using definitions developed by

Samuels and Steinbart (2002, pp. 100101,105)in their retrospective examination of the

Journal of Information Systems(seeTable 2).8 An additional benefit of using this approach

is that readers can compare the results from this study to those ofJISpresented by Samuels

and Steinbart and draw their own comparisons and interpretations.

Table 2

Research topics and methods

Research topics:1.Organization and Management of an IS: Issues related to the various stages of the systems development life

cycle. Examples include top management involvement in planning, the use of chargeback systems, and

evaluating system effectiveness.

2.Internal Control and Auditing: Issues related to the design and evaluation of internal controls in information

systems, or to the use of various types of audit tools and techniques to provide assurance about information

systems.

3. Judgment and Decision Making: Issues concerning the use of systems and the effects of such use on

individual or group decision making.

4. Databases: Issues concerning the design and use of databases.

5. Expert Systems, Artificial Intelligence, and Decision Aids: Articles that focus on the design of expert

systems or other artificial intelligence techniques.

6. General AIS Frameworks: Articles that develop frameworks to address broad AIS issues, such as the

development of a research paradigm.

7. The Accounting and Consulting Profession: Articles that examine career-related issues in accounting and

consulting.

8.Educational Issues:Articles that address curriculum design issues, describe instructional materials, or present

syllabi for specific courses.

Research methods:

1. Survey: Articles that gather data by use of questionnaires.

2. Experiment: Articles that use lab or field experiments to manipulate independent variables under controlled

conditions.

3. Modeling: Articles that develop data models, economic models, or use analytical techniques to investigate atopic.

4. Archival: Articles that analyze historical empirical data, usually provided by third-party sources.

5. Case Study: Articles that examine, in depth, one or a few specific organizations in order to investigate

hypothesized relationships or to generate propositions that can be investigated in future research.

6. Literature Review: Articles that primarily review prior research to propose general frameworks or specific

topics for future research.

7. Descriptive: Articles that describe existing practice. These differ from case studies in that articles in this

category do not focus in-depth on the experiences of one or a few specific organizations.

8. Prescriptive: Articles that develop logical arguments to support proposals for a new or improved way to

address some issue.

8 The authors expanded their definition of Educational Issues for this study to include student and faculty-

related issues.



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Eight research topics and eight research methods are used in the study. Two of the

authors independently categorized each of the 99 Main Articles by research topic and

method. Although some articles contained multiple topics or methods, the authors tried to

identify the predominant ones evidenced in each article. The authors reached complete

agreement on categorization after four passes.

The aggregate results of the categorization process for all years of publication are

shown in Table 3. Two topic categories dominate AiAIS/IJAIS over its 10-volume

existence: Organization and Management of an Information System (IS) (27%), and

Judgment and Decision Making Research (25%), while no studies predominantly focus

on The Accounting and Consulting Profession (0%). Experiment (27%), Modeling

(20%), and Prescriptive (18%) methods are the dominant research approaches used.

The largest combination of topic area and method is in the area of Judgment and

Decision Making using an Experiment Approach (19%). This combination is morethan double the next largest, General AIS Frameworks using a Prescriptive method

(9%).

Table 3also highlights numerous opportunities for innovative research studies. A wide

variety of research topic/method combinations have not yet been or fully addressed in

AiAIS/IJAIS. Of the 64 AIS topic/method combinations, 45 (70%) have zero or one

published article. Since IJAIS is receptive to all AIS topic areas and research methods

utilized, this presents substantial opportunities for researchers to expound upon and

receive recognition for publication in a quality journal.

4.3. AIS research topic trends

Table 4provides other insights by comparing AIS research topic coverage in AiAIS to

IJAIS. This table highlights AIS topic differences and similarities for approximately the

same quantity of articles (50 vs. 49 Main Articles) although over two different journal time

periods (19921998 vs. 20002003). Significant percentage variances are noted in a

number of AIS topic categories fromAiAIStoIJAIS: Organization and Management of an

Information System (+15%); Internal Control and Auditing (+10%); Expert Systems,

Artificial Intelligence, and Decision Aids (16%); and General AIS Frameworks (10%).

Judgment and Decision Making (6%) saw only a modest decrease, while The

Accounting and Consulting Profession and Educational Issues remained constant withlittle or no relative change in topic distribution.

Fig. 2 visually shows the comparison of topic area coverage in AiAIS to IJAIS. On a

percentage basis, research represented has shifted out of the Judgment and Decision

Making (6%); Expert Systems, Artificial Intelligence, and Decision Aids (16%); and

General AIS Framework (10%) categories and into Organization and Management of an

Information System (+15%); Internal Control and Auditing (+10%); and Databases (+6%)

between AiAISand IJAIS.9 Shifts between the two periods of the journals existence may

be due to: repositioning of the journal by its editorial board to a broader global audience,

elimination of the structured format (no appearance of limitation on AIS topics by

9 Rounding causes the net total percentage changes to not equal 0.



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Table 3AiAIS and IJAIS Main Articles research methods used to examine AIS research topics 19922003a

Research topic Research method

Survey Experiment Modeling Archival Case Study Literature Review Descrip

Organization and

Management

of an IS

6 0 7 6 3 1 2

Internal Control

and Auditing

1 2 3 0 0 0 0

Judgment and

Decision Making

0 19 4 1 1 0 0

Databases 0 3 1 0 0 0 0

Expert Systems, AI

and Decision Aids

0 1 5 1 0 1 1

General AIS

Frameworks

0 0 0 1 0 2 3

The Accounting

and Consulting

Profession

0 0 0 0 0 0 0

Educational Issues 1 2 0 2 0 0 1

Totals 8 27 20 11 4 4 7

8% 27% 20% 11% 4% 4% 7%

a Table adapted fromSamuels and Steinbart (2002, p. 106). From the AiAIS/IJAISdatabase, there were 99 Main Articlpercentages do not sum to 100% due to rounding.


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sections), an increase in timeliness (four published editions per year) ofIJAIS that affords

an environment to publish a broader array of AIS topics, change in focus of contemporary

AIS topics over time (12 years), variation in quality of submissions, or combination of

these potential factors.

4.4. AIS research method trends

Similar to the previous analyses by research topic,Table 5provides data on the research

methods utilized in the 99 Main Articles published in AiAIS/IJAIS. Note that all eight

research methods identified were used in both AiAISandIJAISduring the respective time

periods examined. The utilization of two research methods changed substantially

Fig. 2.AiAIS and IJAIS Main Articles by research topic. Figure adapted from Samuels and Steinbart (2002,

p. 104). Data from Table 4.

Table 4

AiAIS and IJAIS Main Articles by research topica

Research topic 19921998 20002003 Totals %

AiAIS % IJAIS %

Organization and Management of an IS 10 20 17 35 27 27

Internal Control and Auditing 2 4 7 14 9 9

Judgment and Decision Making 14 28 11 22 25 25

Databases 1 2 4 8 5 5

Expert Systems, AI and Decision Aids 9 18 1 2 10 10

General AIS Frameworks 10 20 5 10 15 15

The Accounting and Consulting Profession 0 0 0 0 0 0

Educational Issues 4 8 4 8 8 8

Totals 50 100 49 100 99 100

a Table adapted fromSamuels and Steinbart (2002, pp. 102103). AiAISwas published annually from 1992

to 1998. There were no volumes published in 1994 or 1999. IJAISwas published quarterly from 2000 to 2003.

From theAiAIS/IJAISdatabase, there were 99 Main Articles from 1992 through 2003. Note: Some percentages do

not sum to 100% due to rounding.



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[Archival (+10%) and Experiment (6%)], while four methods [Modeling (4%), Case

Study (+4%), Descriptive (2%), and Prescriptive (4%)] only changed modestly. Use of

Survey and Literature Review methods remained constant with little or no relative change

in method distribution. The underlying cause for some changes in research method are

likely linked to changes in AIS topics that are typically studied using a specific method

[e.g., the decrease in Judgment and Decision Making (

6%) may have contributed to thedecrease in use of the Experiment (6%) method].

Fig. 3graphically compares the use of research methods in AiAIS to IJAIS. This data

show changes in research approaches utilized for the two journals. There is not as clear of

a shift in methods as witnessed with AIS topic categories. As a percentage, methods have

shifted from Experiment (6%), Modeling (4%), Descriptive (2%), and Prescriptive

Table 5

AiAIS and IJAISMain Articles by research methoda

Research method 19921998 20002003 Totals %

AiAIS % IJAIS %

Survey 4 8 4 8 8 8

Experiment 15 30 12 24 27 27

Modeling 11 22 9 18 20 20

Archival 3 6 8 16 11 11

Case Study 1 2 3 6 4 4

Literature Review 2 4 2 4 4 4

Descriptive 4 8 3 6 7 7

Prescriptive 10 20 8 16 18 18

Totals 50 100 49 100 99 100

a Table adapted fromSamuels and Steinbart (2002, pp. 102103). AiAISwas published annually from 1992

to 1998. There were no volumes published in 1994 or 1999. IJAISwas published quarterly from 2000 to 2003.

From theAiAIS/IJAISdatabase, there were 99 Main Articles from 1992 through 2003. Note: Some percentages do

not sum to 100% due to rounding.

Fig. 3. AiAIS and IJAIS Main Articles by research method. Figure adapted from Samuels and Steinbart

(2002, p. 104). Data from Table 5.



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(4%) and into Archival (+10%) and Case Study (+4%).10 Again, both journals utilized

all eight research methods and significant movements may be attributed to changes in AIS

topic coverage, expanded scope of the journal, or editorial direction.

5. Participation analyses

This portion of the study reviews authorship strategies, rank and school of residence at

publication, and university of degree to ascertain if individuals or groups are dominating the

contributions toAiAIS/IJAISand provide further insights as to participation in the journal.

5.1. Authors per article

Shown inFig. 4, authorship strategies for each year of publication ofAiAIS/IJAISshow

the significant workload approaches used by contributors of the 99 Main Articles.11,12

Overall, dual works were much greater (55 articles) than the other two approaches (solo

and trio) combined (39 articles). AiAIS/IJAIShas had a preponderance of dual work over

its 10 years of actual publication, as evidenced by its lead in 9 out of the 10 years

presented. Solo and trio articles are close to each other in total number, yet fall

substantially behind dual works for most of the years, except 1993 when no dual articles

were published. Solo and trio were very similar in quantity for that year. The

preponderance of dual work mirrors previous analyses of other accounting and business

journals (Hutchison and White, 2003; Urbancic, 1995; Carnaghan et al., 1994). This mayindicate an efficient allocation of research labor while maintaining credit for tenure and

promotion decisions for individual authors.

5.2. Publications by faculty rank

An examination of publications by faculty rank provides knowledge about the

experience level of those producing research in AiAIS/IJAISand its ability to perpetuate its

existence. With this in mind, a change in methodology for this analysis will be briefly

reviewed. There were 205 record entries by author for the 99 Main Articles in the AiAIS/

IJAISdatabase, yet the database yielded only the identification of 154 accounting authorrecords.13 Similar to previous accounting research (Hasselback et al., 2001; Daigle and

Arnold, 2000; Kozub et al., 1990; Bublitz and Kee, 1984), this study makes the

assumption that each author contributed equally in the development of a Main Article in

10 Rounding causes the net total percentage changes to not equal 0.11 Note that 1994 and 1999 were years in which no volumes of the journal were issued and therefore, these

years were removed from the graphic to enhance its presentation. Also, the accompanying table for the graphic

omits five articles that had authorship with more than three authors.12 The authors use the following terms for authorship strategies: solo=sole-authored, dual=two-authored, and

trio=three-authored articles.13 Hasselbacks (19922004) Accounting Faculty Directory was utilized to identify Accounting faculty.

There were 51 author entries omitted: 10 Accounting doctoral student author entries, 27 non-Accounting author

entries and 14 unknown.



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the journal. Therefore, each article is weighted by the inverse of the number of authors

[e.g., each author of a three-authored work would receive credit for one-third (0.33) of the

publication] (Zivney et al., 1995).Based on a weighting approach, assistant professors (37.66) published almost as many

weighted articles in total as the associate and full professors combined (39.76) (seeFig. 5).

Assistant professors published the most (or tied for the most) in each of the 10 years

presented, except in year 2000. This trend suggests junior faculty members are having a

large influence on contributions and ultimately, reputation of the journal. This is probably

reflective of junior faculty members placing value in AiAIS/IJAIS publications in the

tenure and promotion process. This pattern of faculty publication by junior faculty has

been noted in other quality journals (Hutchison and White, 2003; Carnaghan et al., 1994).

Associate and full professors have produced similar total weighted articles in the

journal. This result may be somewhat surprising when considered in the context of thenumber of full professors relative to associate professors who publish AIS research. Since

AIS was established as a subdiscipline in Accounting during the 1980s, it may merely

suggest that full professors have not diminished their research or publication agendas. As

the field continues to mature and faculty members are promoted in rank, the publication

numbers may shift more from the assistant towards the associate and full professor ranks.

5.3. Authors school at publication

The study now assesses participation by reviewing school at publication to determine if

any school is having a greater influence on the journal. A listing of schools with the largest

number of weighted articles in AiAIS/IJAISby authors school of residence at the time of

publication is presented in Table 6. The authors of the 99 Main Articles in AiAIS/IJAIS

Fig. 4. AiAIS and IJAIS Main Articles by authorship. AiAISwas published annually from 1992 to 1998. There

were no volumes published in 1994 or 1999. IJAISwas published quarterly from 2000 to 2003. From the AiAIS/

IJAISdatabase, there were 99 Main Articles from 1992 through 2003. Discussant Comments, Editorials, and

Symposium Introductions are not included. This table omits five articles that had authorship with more than three

authors.



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represent 76 diverse schools. A review of schools indicates mostly large, public

institutions with representation by a foreign school. The University of New Mexico leads

the list (6.0 weighted articles), followed by the University of South Florida (5.0), Michigan

State University (4.50), and Arizona State University (4.00).14 Interestingly, no one school

clearly dominates in overall quantity. Little separation exists between the schools inTable

6, with four and one-third weighted articles separating the top school from those tied for

14th. To emphasize this further, a number of schools are tied with 2.0 and 1.67

publications, respectively.

The total weighted articles in AiAIS/IJAIS by an institution may be directly related to

the size of their Accounting faculty. Similar to other studies (Hutchison and White, 2003;

Bublitz and Kee, 1984; Dyckman and Zeff, 1984), the authors elected to adjust results forsize of faculty.15 The last column of the table lists article quantity scaled by a schools

average Accounting faculty size from 1992 through 2003. Once again, The University of

New Mexico (0.63 size-adjusted, weighted articles) leads the list by a significant margin.

This is followed by a clustering of schools: Bowling Green State University (0.24)

advancing to the number two spot, then The University of Queensland (0.23), University

of South Florida (0.22), and Michigan State University (0.20). Although this consideration

advanced some schools, three of the top five schools remained at the top. Additionally, the

14

If all co-authors of an article were on the same faculty, the school would receive credit for one full article.15 Although ideally only AIS faculty should be utilized in these size-adjustments, the authors elected to use

tenure-track Accounting faculty. Their rationale is that there are Accounting faculty who publish AIS research

who do not identify themselves as Systems in the Hasselbacks (19922004) Accounting Faculty Directory.

Fig. 5.AiAISandIJAISMain Articles by faculty rank. AiAISwas published annually from 1992 to 1998. There

were no volumes published in 1994 or 1999. IJAISwas published quarterly from 2000 to 2003. From the AiAIS/

IJAISdatabase, there were 99 Main Articles from 1992 through 2003 which produced 205 separate author entries.

Discussant Comments, Editorials, and Symposium Introductions are not included. Each article is weighted by the

inverse of the number of authors. Total Accounting author entries for this table were 154 (205 total author entries

less 10 Accounting doctoral student author entries, 27 non-Accounting author entries, and 14 unknown).



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size-adjusted results may be biased somewhat to schools with small Accounting faculty

that have an individual who publishes AIS research.

Table 6 also notes the number of authors on Main Articles that contribute to their

schools total. As with the overall findings, the dual approach dominates in authorship

strategy used by these top schools (43 authors vs. a combined 36 for the other authoring

strategies). Finally, predominant authors in the journal may have had a direct impact on

these findings (e.g., Jesse F. Dillard and Kristi Yuthas while at The University of New

Mexico, James E. Hunton while at the University of South Florida, etc.) It is alsonoteworthy that this table suggests thatIJAISis meeting its purpose of engaging a global

audience for AIS.

5.4. Authors university of degree

Another perspective of participation is to review university of degree. Although authors

may reside at different schools, their university of training may have a substantial

influence on AiAIS/IJAIS publications. Table 7 details where authors received their

terminal degrees. This table shows that the authors of the 99 Main Articles received their

degrees from 54 different schools. The schools on this list again represent mostly large,

public institutions with no foreign representation. Michigan State University (5.33

weighted articles) holds the top spot for training academics that published in the journal,

Table 6

AiAIS and IJAIS Main Articles by school at publication ranking (19922003)a

University Totals Solo Dual Trio Quartet Size-adjusted Size-rank

1 The University of New Mexico 6.00 3 6 0 0 0.63 1

2 University of South Florida 5.00 0 8 3 0 0.22 4

3 Michigan State University 4.50 0 7 3 0 0.20 5

4 Arizona State University 4.00 1 6 0 0 0.15 6

5 Texas A and M University 2.83 1 3 1 0 0.11 12

6 Bowling Green State University 2.33 2 0 1 0 0.24 2

7 The University of Queensland 2.25 0 2 0 5 0.23 3

8 Bryant College 2.00 0 4 0 0 0.12 10

8 Florida State University 2.00 0 4 0 0 0.10 14

8 Texas Tech University 2.00 1 2 0 0 0.15 6

8 University of Southern California 2.00 2 0 0 0 0.08 16

8 The University of Tennessee 2.00 1 2 0 0 0.14 913 Georgia State University 1.75 0 3 0 1 0.07 17

14 The University of Alabama 1.67 0 2 2 0 0.10 14

14 University of South Carolina 1.67 0 2 2 0 0.11 12

14 The University of Texas at El Paso 1.67 1 0 2 0 0.15 6

14 The University of Utah 1.67 0 2 2 0 0.12 10

N17 Other 59 Schools 37.58 7 43 22 7

a From theAiAIS/IJAISdatabase, there were 99 Main Articles from 1992 through 2003 which produced 205

separate author entries. Discussant Comments, Editorials, and Symposium Introductions are not included. Each

article is weighted by the inverse of the number of authors. Total Accounting author entries for this table were 166

(205 Total author entries less 27 non-Accounting author entries and 12 unknown). Only schools N1.50 total

weighted publications are displayed. For the size-adjusted results, total weighted publications are deflated by

average Accounting faculty from 1992 through 2003.



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followed closely by the University of South Carolina (5.08) and the University of

Arkansas (4.92). Note that both the variation of the top schools and the overall separation

on this listing (3.50 articles) are narrower than in the school at publication listing.

Also, dual articles dominate in authorship strategies (27 authors vs. a combined 18 for

other authoring strategies). Although predominant authors in the journal may influence

these findings (e.g., Jessie F. Dillard from the University of South Carolina, Vicky Arnold

from the University of Arkansas, etc.), a review by the authors of both the top schools on

this listing and the school at publication listings evidences more author participation in thejournal by school at publication. This reflects that fewer schools award Accounting

terminal degrees, yet graduates are employed by a broader pool of institutions and may be

employed by different universities over the tenure of their careers.

6. Citation analyses

Citation analyses are performed to gain insight into the dissemination of knowledge

from the journal to a broad range of literature. Citation analyses in this study are presented

from two different perspectives, and then comparisons are drawn and results discussed in

the aggregate. The study first looks at citations from one AiAIS/IJAIS article to another

previously published article in the journal,within citations. Next, it examines the number

Table 7

AiAIS and IJAIS Main Articles by university of degree ranking (19922003)a

University Totals Solo Dual Trio Quartet

1 Michigan State University 5.33 1 8 1 0

2 University of South Carolina 5.08 3 3 1 1

3 University of Arkansas 4.92 2 4 2 1

4 The University of Texas at Arlington 4.33 0 6 4 0

5 Arizona State University 4.00 0 6 3 0

6 University of Illinois 3.83 0 7 1 0

7 The University of Tennessee 3.75 0 6 0 3

8 The University of Utah 3.17 0 5 2 0

9 Texas Tech University 3.00 1 4 0 0

10 University of Missouri- Columbia 2.92 0 4 2 1

11 Southern Illinois University Carbondale 2.67 2 0 2 0

12 Case Western Reserve University 2.50 2 1 0 012 University of South Florida 2.50 1 1 3 0

14 Virginia Polytechnic Institute and State University 2.17 0 1 5 0

15 Oklahoma State University 2.08 0 3 1 1

16 University of North Texas 2.00 1 2 0 0

17 The University of Texas at Austin 1.92 0 2 2 1

18 University of Southern California 1.83 0 3 1 0

N18 Other 36 Schools 23.08 6 27 7 5

a From theAiAIS/IJAISdatabase, there were 99 Main Articles from 1992 through 2003 which produced 205

separate author entries. Discussant Comments, Editorials, and Symposium Introductions are not included. Each

article is weighted by the inverse of the number of authors. Total Accounting author entries for this table were 163

(205 Total author entries less 27 non-Accounting author entries and 15 unknown.) Only schools N1.50 total

weighted publications are displayed.



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of citations from articles in other select journals to previously published AiAIS/IJAIS

articles, outside citations.16 Finally, the within and outside citations are combined to

obtain overall additional knowledge about citations.

As an overall comment, dissemination of knowledge from the journal may have

been limited. Since AiAIS/IJAIS has only been in existence a relatively short period of

time, 10 years of actual publications, knowledge gleaned from this journal is in its

infancy stage when compared to other journals (Hutchison and White, 2003).

Additionally, dissemination may be further exasperated by current researchers reliance

on electronic databases. Searches in many electronic databases did not identify AiAIS/

IJAIS articles during the time period of this studythe notable exception being

ScienceDirect (the Elsevier system) that has carried IJAIS articles since late 2001.

Therefore, the authors in AiAIS/IJAIS and research conferences have played a

substantial role in the dispersion of the journals knowledge base. This will likelychange dramatically given the exponential growth in electronic downloads (as discussed

later) over the past two years (i.e., 20022003).

6.1. Within citations

The study now examines articles in AiAIS/IJAISwith the largest number of citations to

other AiAIS/IJAISarticles. There were 77 within citations to 40 different articles in the

journal indicating that 40% of the 99 Main Articles published in AiAIS/IJAISreceived at

least one citation. Comparing articles in AiAIS to IJAISshows that almost twice as many

different articles in AiAIS were cited than IJAIS (26 vs. 14 articles). This result is notsurprising given that the longer the amount of elapsed time from date of publication, the

more likely and often an article will be cited. The oldest journal article cited was published

in 1992, while the most recently published article came from the December 2002 edition

of IJAIS (an interval time span of approximately 11 years).

Interestingly, the quantity of citations is somewhat limited with ties for first (four

citations) and third (three citations) in the ranking displayed in Table 8. The most cited

articles in the within-citations database are by Vicky Arnold, bAccounting Information

Systems Research: Attitudes and Perception of Publication Outlets,Qand John C. Anderson

and Steven E. Kaplan, bAn Investigation of the Effect of Presentation Format on Auditors

Noninvestigation Region Judgments.QA closer examination of the articles identified in this table shows coverage of a variety

of AIS topics and research methods. The most recently published article to make this

citation listing is by Ed ODonnell and Julie Smith David, bHow Information Systems

Influence User Decisions: A Research Framework and Literature Review,Q which was

published in December 2000. Three of the five articles in the listing are fromAiAIS, while

two are fromIJAIS, which is noteworthy considering that only 3 years has passed since the

time of publication for the two articles in IJAIS. These results suggest that the quarterly

publication format of IJAISis probably helping the journal reach its audience in a more

timely fashion.

16 For both citation analyses, the authors elected to exclude citations to Editorials in AiAIS/IJAIS.



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6.2. Outside citations

The outside-citation analyses illustrate the impact of the journal on a broader field of

literature. Recognition of the journal is reflected in the number of citations in accounting-

related journals. As previously noted, the authors examined 988 editions of 21 recognized

accounting-related journals that publish academic and professional articles for outside

citations (seeTable 9). This listing consists of respected journals that the authors reviewed

either manually or electronically, the inclusive years examined, and specific quantity of

citations toAiAIS/IJAISarticles. Results show that the journal had at least one citation in

12 of the 21 journals searched. Again, the journals reach may have been limited by itspublication in book form from 1992 through 1998 and lack of inclusion in searchable

electronic databases until recently.

There were 56 outside citations to 33 different articles published in AiAIS/IJAIS,

indicating that one-third of the 99 Main Articles received at least one citation. Comparison

ofAiAIS to IJAISarticles shows that almost three times as many articles in AiAIS were

cited thanIJAIS(25 vs. 8 articles). Again, this is likely due to the lack of time elapsing in

which more recent articles may be cited and built upon in future research. The oldest

journal article receiving an outside citation was published in 1992, while the most recently

published article came from the March 2003 edition of IJAIS (an interval time span of

approximately eleven and one-quarter years).

The largest number of citations to AiAIS/IJAISarticles were found in the Journal of

Information Systems (13); Advances in Accounting Behavioral Research (11); and five

Table 8

Most cited AiAIS and IJAIS articles by articles within AiAIS and IJAIS (19922003)a

Author(s) Title of article Vol. No. Season Year Pages Cites

Vicky Arnold bAccounting Information

Systems Research:

Attitudes and Perceptions

of Publication OutletsQ

2 1993 133160 4

John C. Anderson and

Steven E. Kaplan

bAn Investigation of the

Effect of Presentation Format

on Auditors Noninvestigation

Region JudgmentsQ

1 1992 7188 4

Ed ODonnell and

Julie Smith David

bHow Information Systems

Influence User Decisions: A

Research Framework

and Literature ReviewQ

1 3 December 2000 178203 3

Robin S. Poston and

Severin V. Grabski

bAccounting Information

Systems Research:

Is It Another QWERTY?Q

1 1 March 2000 953 3

Curtis E. Clements and

Christopher J. Wolfe

bAn Experimental Analysis of

Multimedia Annual Reports

on Nonexpert Report UsersQ

5 1997 107136 3


was published quarterly from 2000 to 2003. Out of 77 AiAIS and IJAIS citations by articles within AiAIS and

IJAISfrom 1992 through 2003, only articles with more than two citations are displayed. Listing is by quantity and

then, reverse chronologically.



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each in Accounting, Organizations and Society; International Journal of Intelligent

Systems in Accounting, Finance, and Management; and Review of Business (formerly

Accounting)Information Systems.17 The association to these journals is consistent with the

goal ofAiAIS/IJAIS to contribute to the literature of the overall AIS field.

Table 10presents a listing of articles with the largest number of outside citations from

articles in other journals to AiAIS/IJAISarticles. Four articles are tied with three citations

each: Cynthia A. Frownfelter and Cheryl L. Fulkerson, bLinking the Incidence and Quality

of Graphics in Annual Reports to Corporate Performance: An International Comparison,Q

James E. Hunton and Lamont Flowers, bInformation Technology in Accounting:

Assessing the Impact on Accountants and Organizations,Q Darrell L. Brown and Martha

M. Eining, bThe Role of Decision Aids in Accounting Information Systems Research,Q

and Vairam Arunachalam and Bonita A. Daly, bThe Effects of Judgment Feedback in an

Earnings Prediction Task Using Accounting Information.Q Interestingly, none of these

articles also appeared at the top of the within-citations listing, suggesting that the articles

on both listings are impacting readerships of varying journals. Notable also is that three of

the four articles on this listing addressed Judgment and Decision Making AIS topics,

17 Of note, there were 49 AiAIS/IJAIScitations in the AIS monograph edited byArnold and Sutton (2002)

titled Researching Accounting as an Information Systems Discipline published by the American Accounting

Association.

Table 9

Journals reviewed AiAIS and IJAISoutside citations (19922003)a

Journal Years reviewed Quantity

Abacus 19922003 2

Accounting Forum 19992002 3

Accounting Horizons 19922003 0

Accounting, Auditing and Taxation 19962003 1

Accounting, Management, and Information Technologies 19922000 0

Accounting, Organizations and Society 19922003 5

Advances in Accounting Behavioral Research 19982002 11

Auditing: A Journal of Practice and Theory 19922003 3

Behavioral Research in Accounting 19922003 2

Communications of the ACM 19922000 0

Contemporary Accounting Research 19922003 0

Decision Sciences 19922002 4Information Systems Research 19922003 2

International Journal of Intelligent Systems in Accounting,

Finance, and Management

19962002 5

Journal of Accounting Research 19922003 0

Journal of Information Systems 19922003 13

Journal of Management Information Systems 19922002 0

Management Science 19922003 0

MIS Quarterly 19922003 0

Review of Business Information Systems 19982003 5

The Accounting Review 19922003 0

Total=21 journals 56

a The authors reviewed approximately 988 editions of these 21 select journals from 1992 through 2003.



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although a variety of research methods were employed. Further note that each of these

articles was published in AiAIS, the most recent publication being approximately 5 years

ago in 1998.

6.3. Comparisons between within and outside citations

Additional knowledge can be gained by reviewing all citations, both within and outside

the journal.Fig. 6displays the number and timing of citations by articles both within and

outside of the journal toAiAIS/IJAISarticles from 1992 through 2003. Comparing within

to outside, total within citations were greater by 21 citations (77 vs. 56 citations). A closer

review by year shows that the journal in its new quarterly format as IJAIS is receiving

more citations in a shorter period of time than its predecessor, AiAIS(81 vs. 52 citations).

Direct comparisons between the two journals show that IJAIS has more within citations

(44 vs. 33 citations) and approximately double the outside citations (37 vs. 19 citations)than AiAIS. Journal content structure, quarterly format, inclusion in the ScienceDirect

database, and limited change in purpose may each be contributing to these results.

The number of citations by articles published in the journal to otherAiAIS/IJAISarticles

(within citations) shows a high degree of variability. The citations indicate a significant

spike in 2000 (22 citations) that is also the year publication of the journal now titled IJAIS

resumed. However, from 2000 forward the citations have trended downward. The number

of outside citations to journal articles has shown a somewhat steady increase over the past

12 years. In more recent years, the numbers have increased to a higher level, except for

2003. This annual increase may be a function of the accumulated body of work in the

journal and/or growing recognition of the journal in the accounting and AIS literature.

Total citations (within and outside citations combined) clearly show a significant increase

in citations when comparing IJAIS(20002003) to AiAIS (19921998) years.

Table 10

Most cited AiAIS and IJAIS articles by articles outside ofAiAIS and IJAIS (19922003)a


Cynthia A. Frownfelter

and

Cheryl L. Fulkerson

bLinking the Incidence and Quality

of Graphics in Annual Reports to

Corporate Performance: An

International ComparisonQ

6 1998 129151 3

James E. Hunton and

Lamont Flowers

bInformation Technology In

Accounting: Assessing the Impact

on Accountants and OrganizationsQ

5 1997 334 3

Darrell L. Brown and

Martha M. Eining

bThe Role of Decision Aids in

Accounting Information Systems

ResearchQ

4 1996 305332 3

Vairam Arunachalam

and Bonita A. Daly

bThe Effects of Judgment Feedback

in an Earnings Prediction Task UsingAccounting InformationQ

3 1995 6399 3


was published quarterly from 2000 to 2003. Out of 56AiAISand IJAIScitations by articles in journals outside of

AiAISandIJAISfrom 1992 through 2003, only articles with more than two citations are displayed. Listing is by

quantity and then, reverse chronologically.



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As an afterthought the authors decided to explore the notion of self-citation withAiAIS/

IJAIS. Because authors are more familiar with their own works, some believe that they are

more likely to cite in new publications their previous works. It is also suggested that a

motive for some authors may be to enhance their creditability and standing as a researcher

based on quantity of citations to their articles. Therefore, this study examines the author(s)of each AiAIS/IJAIS article cited to ascertain if they were a contributing author(s) to the

present article that included the citation. The within citations show only 18% for self-

citations, while the outside citations indicate 40%. These results suggest that some authors

ofAiAIS/IJAISarticles are assisting in disseminating their articles to others by publications

in accounting-related journals that identify theirAiAIS/IJAIS articles.

6.4. Citations by all articles

Further insights can be obtained by determining which articles have the largest number

of total citations from all journals (a combination of the within and outside citations). Areview ofTable 11indicates that certain articles have a broad appeal to varying audiences

of academics and professionals. This listing shows that two articles are tied for first in the

ranking with five total citations: Vicky Arnold, bAccounting Information Systems

Research: Attitudes and Perceptions of Publication Outlets,Qand John C. Anderson and

Steven E. Kaplan, bAn Investigation of the Effect of Presentation Format on Auditors

Noninvestigation Region Judgments.QBoth of these articles also appeared at the top of the

within-citations listing. Six additional articles with four total citations each are tied for

third. As a further insight, when comparingTable 11to Tables 8 and 10,three articles did

not make the combined ranking and two new articles appeared: George F. Klersey and

Michael T. Dugan, bSubstantial Doubt: Using Artificial Neural Networks to Evaluate

Going Concern,Qand Tony M. Tinker and Kristi Yuthas, bTheres Nothing Like Success:

Cartesian Dualisms in Information Systems Research.Q

Fig. 6.AiAISand IJAISarticle citations 1992-2003.AiAISwas published annually from 1992 to 1998. There were

no editions published in 1994 or 1999. IJAIS was published quarterly from 2000 to 2003.



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Interestingly, five of the eight articles in Table 11utilized the Judgment and Decision

Making AIS topic and four of the eight used the Experiment research approach. This may

suggest that the previous reach of articles in the journal being disseminated was very

focused by topic and method utilized.

Note further that this listing influenced by a broader audience of researchers has a more

limited time period (an interval time span of approximately eight and one-quarter years)when compared to the within and outside listings and includes articles from the first year

of publication (1992) to March 2000. Further, AiAISis represented by seven articles, while

IJAIS has only one in the ranking. This suggests that older AiAIS articles are being

identified as quality publications by AIS researchers. With the passage of time allowing for

future research to be performed, articles from IJAISare also likely to have an impact on

future research.

7. Electronic article downloads

In recent years, electronic journal databases (e.g., ScienceDirect, EBSCOhost, etc.)

have allowed institutional subscribers to search journals and download articles electroni-

Table 11

Most cited AiAIS and IJAISarticles by all articles (19922003)a


Vicky Arnold bAccounting Information Systems

Research: Attitudes and Perceptions

of Publication OutletsQ

2 1993 133160 5

John C. Anderson and

Steven E. Kaplan

bAn Investigation of the Effect of

Presentation Format on Auditors

Noninvestigation Region JudgmentsQ

1 1992 7188 5

Robin S. Poston and

Severin V. Grabski

bAccounting Information Systems

Research: Is It Another QWERTY?Q

1 1 March 2000 953 4

Curtis E. Clements and

Christopher J. Wolfe

bAn Experimental Analysis of

Multimedia Annual Reports on

Nonexpert Report UsersQ

5 1997 107136 4

James E. Hunton andLamont Flowers

bInformation Technology in

Accounting: Assessing the Impact

on Accountants and OrganizationsQ

5 1997 334 4

George F. Klersey and

Michael T. Dugan

bSubstantial Doubt: Using Artificial

Neural Networks to Evaluate Going

ConcernQ

3 1995 137159 4

Vairam Arunachalam

and Bonita A. Daly

bThe Effects of Judgment Feedback

in an Earnings Prediction Task Using

Accounting InformationQ

3 1995 6399 4

Tony M. Tinker and

Kristi Yuthas

bTheres Nothing Like Success:

Cartesian Dualisms in Information

Systems ResearchQ

3 1995 3159 4

a AiAISwas published annually from 1992 to 1998. There were no editions published in 1994 or 1999. IJAIS

was published quarterly from 2000 to 2003. Out of 133 AiAISand IJAIScitations by articles within and outside of

AiAISand IJAISfrom 1992 through 2003, only articles with more than three citations are displayed. Listing is by

quantity and then, reverse chronologically.



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cally. Thus, a new approach to assess dissemination of journal knowledge is by quantity of

electronic article downloads. This method has the benefit of providing more timely, and

easily accessed and compiled information. From a negative perspective and unlike citation

analyses, there is no assurance that a downloaded article will be utilized by a researcher in

the development and later publication of an article.

Since AiAIS articles are not currently available for electronic download, our limited

discussion will focus only on IJAISarticles available through the ScienceDirect electronicdatabase. Tabulated results show that there were 7619 article downloads in 2002 and

17,803 in 2003. This indicates a significant 134% (+9,884 articles) increase in one year. A

more detailed review by month for 2003 indicates an increasing trend over time and a

threefold monthly increase in a comparison of December to January (seeFig. 7). As more

and more schools subscribe to these electronic databases, IJAISwill likely reach a much

broader audience with its publications and witness exponential growth in article

downloads over the coming years.

8. Conclusions

The analyses in this study show thatIJAIS 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

Fig. 7. IJAIS electronic articles downloads 2003. Note: Articles in AiAIS are not available for electronic

download.



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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 forIJAISas 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 anyparticular 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 growthpattern 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,

IJAISis 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 theliterature.

9. Limitations

As with any research, the analyses in this study are subject to certain limitations. First,

the AIS research topic/method categories are somewhat subjective and based on a

framework developed by another study (Samuels and Steinbart, 2002). Additionally, the

actual categorization of each article was a function of the judgment of the authors. The

school rankings may also be driven by a small subset of faculty who publish AIS academic

research, limited by universities who offer terminal degrees in accounting with exposure to

AIS research, or influenced by their universitys mission. Although a diligent effort was



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made by the authors to identify all within and outside citations, some omissions may have

been occurred.

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