Daniel E. O'Leary

ABSTRACT:

This paper asserts that certain research topics and methodologies from software engineering can benefit from the specificity of context provided in accounting information systems. In addition, the paper asserts that many software engineering research questions, research issues, and research databases can be used to analyze important accounting information systems questions. Further, the paper asserts that accounting information systems researchers need to be aware of issues apparently being decided by software engineers that can directly impact accounting information systems. Accordingly, this paper reviews topics from software engineering in the areas of designing software, developing software, securing software and testing software. It also analyzes the relationship between complexity and reliability for accounting information systems. For each of these topics, research issues in software engineering are elicited. Corresponding research issues in accounting information systems are elicited. Finally, the paper investigates the use of prototyping and the development of research databases in accounting information systems.