Exploring Knowledge Trajectories of Accounting Information Systems Using Business Method Patents and Knowledge Persistence-Based Main Path Analysis

Abstract

In this paper, the development trajectory of accounting information systems was analyzed using business method patents and main path analysis based on knowledge persistence. Knowledge persistence-based main path analysis can dramatically minimize the complexity of a knowledge network without omission of the dominant knowledge flows, and so it is a suitable selection for analyzing the business method patents on accounting information systems. The main findings from the empirical results are as follows: the empirical results show that accounting information system patents were developed along with the software patent of knowledge injected from the outside. Bookkeeping/accounting and taxation systems expanded from the basic calculation, storage, and payment technique to scalability to other techniques and functions in more complex situations. This research has found that technological advancement has facilitated and been supporting the development of accounting information system over the years, as shown in the patents filed under business solutions. There is a clear indication of the growing complexity of those patents, signifying the moves/advancement of corporate business information systems from financial accounting-oriented systems to more complex ERP systems.

Analysis of Innovative Education Resource Optimization Allocation Model Based on Differential Evolutionary Algorithm

“…Finally, the AHP method is used to establish the index weight and the scoring standard value of each factor to evaluate whether the accounting internal control system of public institutions is running effectively, and the corresponding analysis and evaluation are carried out. At the same time, it puts forward some countermeasures for the risk points in the process of information system implementation [4,5].…”