ABSTRACT:

This paper identifies opportunities for Accounting Information Systems research that emanate from both technologically-oriented and managerially-oriented database research. Database research is examined using a historical perspective in order to demonstrate evolutionary trends and the position of existing AIS research within these trends. Three major opportunities for future research are identified from the examination: the empirical testing of conventional wisdom with respect to desirable database characteristics, the development of generic enterprise models for current accounting needs, and the development of specialized knowledge representations for future accounting needs. Issues involved in addressing each of these opportunities are discussed.