{"title":"Reviewing literature through multidimensional representations","authors":"Massimo Albanese","doi":"10.1016/j.accinf.2023.100622","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"49 ","pages":"Article 100622"},"PeriodicalIF":4.1000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089523000143","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
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.
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.