英语翻译This article reviews the extant accounting information s

英语翻译
This article reviews the extant accounting information systems (AIS) literature
by conducting an analysis of AIS articles published in 18 leading accounting,
management information systems,and computer science journals from 1999 to
2009 with a view to identifying whether or not the focus of AIS research has
changed,and if so how it has changed,since the Poston and Grabski’s (2000)
review of AIS research from 1982 to 1998.We also report our insights into where
AIS research is likely to be heading in the future.We analyse each of the 395
articles identified as reporting AIS research to identify their underlying theory,
research method and research topic.Our results confirm the continuing decline
in analytical and model-building research in AIS-related research and this decline
is associated with a similar decline in the use of computer science theory to moti-
vate this research.We also find that two theoretical platforms,in particular,now
account for almost half (48 per cent) of all AIS research:cognitive psychology
and economics.Experimental research methods and archival studies continue to
grow as the preferred methods for testing the AIS-related theories derived from
these theory domains.

本文回顾了当前会计信息系统的文献,方法是分析1999至2000年发表在会计,管理信息系统以及计算科学的18个权威杂志上的AIS的文章,意在辨别自poston和grabski对1982到1998年AIS研究的文献综述之后,AIS研究焦点是否已经发生改变,如果已经改变是如何改变的.我们也对AIS研究未来的发展趋势做出了分析.我们分析了395篇关于AIS研究的文章来辨别它们依赖的理论,研究方法和研究主题,我们的结论支持了在AIS相关研究中分析方法和建模研究呈下降趋势,使用计算科学方法进行这种研究的方式也在减少.我们还发现两种理论纲领几乎占AIS研究的半数（48%）：认知心理学和经济学.实验研究方法以及文献研究依然是检验受上述主导理论驱动的AIS相关理论的最有效的方法