Integrated Information Systems and Management Accounting System Design: A Global Bibliometric Analysis of Their Impact on Interorganizational Performance

Zahra, Silmy Auliya

Jurnal EMT KITA
Vol 10 No 2 (2026): APRIL 2026

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.