Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the question, to what extent does the accounting literature include technology and systems research? The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journals (JOA, CPAJ, SF), there were very, very few technology and systems articles published in the academic journals (TAR, JAR, JAE, CAR). This might suggest a lack of appropriate attention by academic accounting journals to this important area. Consequently, AIS professors who are doing research in systems have a disadvantage in publishing research in top-ranked academic journals. This may result in adverse career consequences for AIS professors if they are expected to publish in these particular academic journals. Further, lack of systems research published in academic journals is detrimental to the perceived and actual relevance of these journals, as technology and systems issues are vitally important to the accounting profession