Published: 2026-04-01
Integrated Information Systems and Management Accounting System Design: A Global Bibliometric Analysis of Their Impact on Interorganizational Performance
DOI: 10.35870/emt.v10i2.5929
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Abstract
This study examines the role of the Management Accounting System (MAS) in supporting interorganizational performance through Integrated Information Systems (IIS). Using a bibliometric analysis approach on global publications, the research explores trends, core themes, and the relationships among MAS, IIS, and interorganizational performance. The results indicate a significant increase in publications related to this topic since 2007, with prominent focuses such as cost accounting, competition, decision-making, and accounting. The integration of IIS and MAS has been shown to enhance efficiency, coordination, and transparency within interorganizational relationships, as well as to support strategic decision-making. The study also identifies learning systems and organizational learning as areas that require further exploration.
Keywords
Management Accounting System (MAS) ; Integrated Information Systems (IIS) ; Inter-Organizational Performance ; Bibliometric Analysis
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 2 (2026)
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Section: Articles
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Published: %750 %e, %2026
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/emt.v10i2.5929
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Silmy Auliya Zahra
Departement of Accounting, Faculty of Economics and Business, University of Padjadjaran, Sumedang Regency, West Java Province, Indonesia.
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