英语翻译This article reviews the extant accounting information s

英语翻译This article reviews the extant accounting information systems (AIS) literatureby conducting an analysis of AIS articles published in 18 leading accounting,management information systems,and computer science journals from 1999 to2009 with a view to identifying whether or not the focus of AIS research haschanged,and if so how it has changed,since the Poston and Grabski’s (2000)review of AIS research from 1982 to 1998.We also report our insights into whereAIS research is likely to be heading in the future.We analyse each of the 395articles identified as reporting AIS research to identify their underlying theory,research method and research topic.Our results confirm the continuing declinein analytical and model-building research in AIS-related research and this declineis associated with a similar decline in the use of computer science theory to moti-vate this research.We also find that two theoretical platforms,in particular,nowaccount for almost half (48 per cent) of all AIS research:cognitive psychologyand economics.Experimental research methods and archival studies continue togrow as the preferred methods for testing the AIS-related theories derived fromthese theory domains.