Reviewing literature is a demanding task that calls for effective tools. After examining literature review (LR) practices, this paper develops an innovative approach in representing literature. In particular, the paper introduces depictions based on a three-dimensional structure that enables the generation of unitary and highly informative literature representations, thereby improving the completeness and reducing the mismatch between field complexity and the traditional figures and tables of LRs. The viability of the designed solution is shown by replicating a published LR on a representative topic of the accounting information systems (AIS), namely a literature review on enterprise resource planning systems in SMEs. Its benefits arise from comparing the literature representation developed here with the original figures. The paper has methodological and practical implications. Indeed, it proposes a structured approach to improve the representation of multifaceted literature, but it can also be suitable for other types of analysis. The efficiency and efficacy benefits that emerged from the evaluation activity make the output of the paper useful both for researchers and academic research users. In the light of developments in AIS research, the article also comments on potential applications in this area by examining some recently published LRs.

审查文献是一项要求有效工具的艰巨任务。在研究了文献综述 (LR) 实践之后，本文开发了一种代表文献的创新方法。特别是，本文引入了基于三维结构的描述，能够生成单一且信息丰富的文献表示，从而提高完整性并减少字段复杂性与 LR 的传统图形和表格之间的不匹配。通过复制关于会计信息系统 (AIS) 代表性主题的已发布 LR，即关于中小企业企业资源规划系统的文献综述，展示了设计解决方案的可行性。它的好处来自于将此处开发的文献表示与原始数据进行比较。本文具有方法论和实践意义。事实上，它提出了一种结构化方法来改进多方面文献的表示，但它也适用于其他类型的分析。评估活动带来的效率和功效优势使论文的输出对研究人员和学术研究用户都有用。鉴于 AIS 研究的发展，本文还通过研究最近发表的一些 LR 评论了该领域的潜在应用。评估活动带来的效率和功效优势使论文的输出对研究人员和学术研究用户都有用。鉴于 AIS 研究的发展，本文还通过研究最近发表的一些 LR 评论了该领域的潜在应用。评估活动带来的效率和功效优势使论文的输出对研究人员和学术研究用户都有用。鉴于 AIS 研究的发展，本文还通过研究最近发表的一些 LR 评论了该领域的潜在应用。