Reviewing literature through multidimensional representations

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI:10.1016/j.accinf.2023.100622
Massimo Albanese
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Abstract

Reviewing literature is a demanding task that calls for effective tools. After examining literature review (LR) practices, this paper develops an innovative approach in representing literature. In particular, the paper introduces depictions based on a three-dimensional structure that enables the generation of unitary and highly informative literature representations, thereby improving the completeness and reducing the mismatch between field complexity and the traditional figures and tables of LRs. The viability of the designed solution is shown by replicating a published LR on a representative topic of the accounting information systems (AIS), namely a literature review on enterprise resource planning systems in SMEs. Its benefits arise from comparing the literature representation developed here with the original figures. The paper has methodological and practical implications. Indeed, it proposes a structured approach to improve the representation of multifaceted literature, but it can also be suitable for other types of analysis. The efficiency and efficacy benefits that emerged from the evaluation activity make the output of the paper useful both for researchers and academic research users. In the light of developments in AIS research, the article also comments on potential applications in this area by examining some recently published LRs.

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通过多维表征来回顾文献
复习文献是一项艰巨的任务,需要有效的工具。在考察了文献综述(LR)的实践后,本文提出了一种创新的文献表现方法。特别是,本文介绍了基于三维结构的描述,该结构能够生成统一的、信息量大的文献表示,从而提高了完整性,减少了领域复杂性与LR的传统图表之间的不匹配。通过复制已发表的关于会计信息系统代表性主题的LR,即关于中小企业企业资源规划系统的文献综述,表明了所设计的解决方案的可行性。它的好处来自于将这里发展的文学表现与原始人物进行比较。本文具有方法论和实践意义。事实上,它提出了一种结构化的方法来改善多方面文献的表现,但它也适用于其他类型的分析。评估活动产生的效率和功效效益使论文的产出对研究人员和学术研究用户都很有用。鉴于AIS研究的发展,本文还通过研究最近发表的一些LR,对该领域的潜在应用进行了评论。
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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will 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, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: 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; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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