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 questions: To what extent does the accounting literature include technology and systems research, and is technology and systems research adequately addressed in the accounting literature? To answer these questions, this study examines the proportion of technology and systems articles in seven top‐ranked accounting journals, four academic and three professional. Journals examined include: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Accountancy, CPA Journal, and Strategic Finance (formerly Management Accounting). The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journal...