Accounting Information Systems and Influencing Factors: A Research Review Using Bibliometric Method

This study synthesizes and expands existing research on Accounting Information Systems (AIS) and influencing factors through a bibliometric analysis of 348 articles from the Scopus database, covering publications from 1996 to February 2025. The analysis explored publication trends, influential authors, institutions, journals, and countries, and employed keyword co-occurrence analysis using VOSviewer software. The findings of research showed that Indonesia emerged as the most productive country, followed by Jordan, Malaysia, the United States, and Vietnam. However, research from the United States and Australia exhibited higher citation impacts, possibly due to higher international visibility and impactful research content. Prominent institutions include Universitas Padjadjaran, Bina Nusantara University, Jadara University, and Universiti Teknologi MARA. Keyword analysis revealed six primary clusters, highlighting managerial support, user satisfaction, internal control, technological advancements, organizational knowledge, and information quality as critical influencing factors on AIS effectiveness. The findings also highlighted managerial commitment, technological capabilities, and internal organizational practices as essential for AIS quality.