Accounting Information Systems in the Digital Era: A Bibliometric Mapping of ERP and Cloud-Enabled Research
デジタル時代の会計情報システム：ERPとクラウド対応研究の書誌マッピング (AI 翻訳)
Rafiqa Hastharita, Desi Ratna Dewi, N. Burhanuddin
🤖 gxceed AI 要約
日本語
本研究は、ERPシステムとクラウド技術の普及が会計情報システム（AIS）研究に与えた影響を書誌分析により明らかにした。2023～2026年のScopusデータ（1,054件）を分析し、ERP（出現頻度527）、デジタルトランスフォーメーション（235）、情報管理（188）が主要テーマであることを示した。6つのクラスターが抽出され、今後の研究課題としてクラウド保証・監査可能性、相互運用性、AIガバナンス等が提案されている。
English
This study uses bibliometric analysis to map the impact of ERP systems and cloud technologies on accounting information systems (AIS) research. Analyzing 1,054 Scopus documents (2023-2026), it identifies ERP (occurrence 527), digital transformation (235), and information management (188) as central themes. Six thematic clusters emerge, and future research directions include cloud assurance, interoperability, and AI governance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はGXテーマを直接扱っていないが、会計情報システムのデジタル化は、日本企業の気候関連情報管理（例：Scope3算定のデータ連携）の基盤として重要であり、今後のGX会計研究に示唆を与える可能性がある。
In the global GX context
While not directly addressing GX, this study's findings on ERP and cloud-enabled AIS are relevant to the data infrastructure needed for climate disclosure (e.g., Scope 3 data integration). It offers a structured overview of digital transformation themes that could underpin corporate sustainability reporting systems.
👥 読者別の含意
🔬研究者:Provides a bibliometric map of ERP/cloud AIS research, useful for identifying dominant themes and future directions in digital accounting.
🏢実務担当者:Offers insights into the evolving role of ERP and cloud in accounting, which can inform digital transformation strategies for sustainability data management.
📄 Abstract（原文）
The rapid diffusion of enterprise resource planning (ERP) systems and cloud technologies has reshaped the scope of accounting information systems (AIS) research, particularly in relation to digital transformation, data governance, cybersecurity, and analytics-driven decision-making. This study maps the intellectual landscape of ERP- and cloud-enabled AIS research using a bibliometric approach. A Scopus dataset of 1,054 documents published during 2023–2026 was analyzed, yielding 3,524 total citations. We combined performance analysis (publication profile, document types, leading sources, authors, and countries) with science mapping using VOSviewer keyword co-occurrence analysis. Results indicate that ERP is the most dominant and central keyword (Occurrences = 527), followed by digital transformation (235) and information management (188), reflecting a shift from system implementation topics toward strategic integration and information governance. Keyword co-occurrence mapping produced 6 clusters (89 keyword items), revealing thematic streams: (1) AIS and cloud/AI-driven digital transformation, (2) ERP and information management for process, risk, and performance, (3) Industry 4.0 decision-making via AI/ML and IoT, (4) e-commerce and supply-chain decision support, (5) ERP adoption and integration in SMEs, and (6) resource allocation and management. The study contributes a structured overview of research themes and proposes a forward agenda emphasizing cloud assurance and auditability, interoperability, AI governance, and context-specific evidence in digital organizations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.34001/jdeb.v23i1.9575first seen 2026-05-05 22:28:23
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