한국 회계정보시스템 연구의 분석 및 개관: 1990년 이후의 국내 연구논문을 중심으로

Abstract

This paper aims to analyze the recent trend of Korean research on AIS(Accounting

Information System) from 1990 to 2001, and to classify the methodologies and subjects

adopted in the journals of AIS. It also aims to summarize the papers in the field of AIS.

The research methodologies of AIS can be classified into the empirical research, the case

study, the deductive research, and the system achitecture or development. As for the subjects

of AIS, they can be classified into reference diciplines, external environment, information

technology, organizational environment, evaluation and control of AIS, development and

operations of AIS, usage of AIS, education and research of AIS, policies and alternatives of AIS.

The 47 journals of AIS chosen for analysis and summary are 『Korean Accounting

Review』, 『Korean Accounting Journal』, 『The Journal of MIS Research』, 『Korean

Management Science Review』,『 The Journal of the Korean OR/MS Society』,『 The Journal

of Management Research』. These are known as the most prestigious journals in the area of

accounting and information systems in Korea.