Data mining for investigating knowledge creation in the evolution and advancement of accounting entry systems research over the last century
通过系统文献综述和数据挖掘，分析了1923至2023年间474篇文献，揭示会计记账系统如何与科技融合，并展示知识创造在会计研究演进中的作用。
Purpose The study aims to explore how knowledge creation helps accounting scholars in developing accounting-entry systems (AeS) in their research domain. Design/methodology/approach The authors conducted a systematic literature review to gather 474 artifacts from 1923 to 2023. Data mining techniques created a knowledge dashboard to achieve the study’s objectives. Findings This study confirms that accounting-entry systems (AeS) are integrating with technological structures, requiring the transfer of accounting knowledge. Schools play a crucial role in enhancing AeS knowledge. This involves transferring knowledge through research and method development, which is applied in professional accounting practices. Additionally, the study reveals that artifacts often highlight the environment, art, and mathematics aspects essential for developing AeS knowledge within the triad construct. Afterward, technological aspects became increasingly important in the digitalization era, expanding the triad construct. Research limitations/implications Theoretical implications indicate that the use of knowledge dashboards in foresight studies can lead to innovation in accounting. Practical implications suggest that accounting professionals and knowledge engineers can collaborate to develop technology-driven accounting solutions that are compatible with contemporary information systems. Practical implications The study developed a data mining protocol to analyze the shift and evolution of knowledge. This protocol can be used and assessed in future research. It introduces a knowledge dashboard to aid in forecasting accounting and information systems research topics. The AeS journey outlines key events to elucidate the knowledge transition. The AeS evolution demonstrates how the triad construct emphasizes the need for a substantive shift, leading to knowledge creation. Originality/value This study employs knowledge dashboard visualizations to explore the progress of AeS through social reproduction events and evolution values. The AeS journey illustrates the shift in knowledge, focusing on social reproduction events. The evolution of AeS implicitly demonstrates the change in knowledge substance by creating a dyad and triad to explain knowledge creation.