Value Proposition

The following is our current assessment of what we do that is unique in our field - and our reason for suggesting that, if you have similar interests, you should become a member.

Download the following description of our value proposition here (pdf document - 40K).

The Complementary Contributions of the IS and SET Sections of the American Accounting Association(*)

A: The SET and Information Systems sections typically follow different approaches as to how they explore, research and teach the impact and influences of IT on accounting, auditing and taxation. Together, these sections complement each other and expand the range of opportunities for researchers and educators to explore this aspect of the accounting domain.

To best understand these complementary approaches the following diagram may be useful. It outlines the 'Hype Cycle' - a well established tool created by Jackie Fenn of the Gartner Group in 1995 that illustrates the typical business technology adoption lifecycle.

1. "Technology Trigger" The first phase of a Hype Cycle is the "technology trigger" where research generates innovations that couple breakthrough technologies with perceived market opportunities to generate significant press and commercial interest. New innovations all start here.
2. "Peak of Inflated Expectations" In the next phase, a frenzy of publicity typically expands the enthusiasm and often leads to unrealistic expectations being cited for the technology.
3. "Trough of Disillusionment" Technologies enter the "trough of disillusionment" because they fail to meet the overly high expectations and become unfashionable. Some innovations never get beyond this stage and disappear entirely.
4. "Slope of Enlightenment" Although the press may have largely stopped covering the technology, some businesses continue through the "slope of enlightenment" and experiment to understand the benefits and practical application of the technology that will have lasting impact.
5. "Plateau of Productivity" A technology reaches the "plateau of productivity" as the benefits of it become widely demonstrated and accepted. The technology becomes increasingly stable and evolves into second and subsequent generations. The final height of the plateau varies according to whether the technology is broadly applicable or benefits only a niche market.

• The SET section researchers typically research technologies before they enter the technology trigger stage, or at the early stages of the Hype Cycle. Such research generates new ideas on how technologies can be effectively exploited in the accounting domain. The research is often exploratory in nature and often employs design science methodologies. This exploration generally occurs up to the peak of inflated expectations - where the success and even usefulness of new technologies and ideas is still uncertain.
• The IS Section members are interested in research across the entire technology life cycle, but are generally most active in exploring accounting technologies once the slope of enlightenment in a technology's life cycle is reached and implementation of technologies are commencing and need to be understood. IS Section members also explore IS issues that are not directly related to technology.

Interested in Technology and Accounting? Why not join both sections?

Both the SET and IS sections welcome new members who are interested in the role and impact of technology on all aspects of accounting. They particularly welcome joint membership from members of other AAA sections who are also interested in technology aspects of their section's focus. The sections add value to the accounting profession in complementary ways, so why not join both?

* The above Value Proposition for the SET section of the Amercian Accounting Association was developed in conjunction with the Information Systems Section of the American Accounting Association. Find out further details of this section at http://aaahq.org/infosys/index.html.

Do please feel free to contact us with any queries or questions you have about anything you find on these pages - the section's webmanager, Rob Nehmer, can be contacted on nehmer@oakland.edu.