Accounting Information Systems (AIS)
Mission Statement

The mission of the Information Systems Section of the American Accounting Association is to create and disseminate knowledge of accounting information systems and all aspects of information technologies as they relate to accounting by promoting excellence in research, teaching, and practice. The section encourages and supports new scholars and educators in the field. (As Approved by Membership August 2004)

What is Accounting Information Systems?

Accounting Information Systems (AIS) is a discipline that informs theory and practice in accounting and auditing, in a way that draws upon information systems, broadly defined. In so doing, AIS employs theory and practice from the cognate disciplines of MIS and computer science as well as from accounting, auditing, other business disciplines including management and marketing, and the disciplines of economics, psychology, sociology, philosophy, and history.

AIS Diagram

The importance of AIS is vital, given the essentially total reliance of accounting and auditing on computerized information systems. The accounting function within organizations was among the first consumer of business computing. Accounting systems are a primary application in organizations large and small. These accounting systems do not operate in isolation because information technology plays a ubiquitous role in all aspects of the lives of individuals and organizations. Indeed, decision makers increasingly access accounting information systems directly, bypassing accounting and MIS functions, for purposes of their own analyses and reporting. Within these organizations, information systems and technologies arekey for value adding and risk management. We also see enhanced innovation in the building of solutions for accounting and auditing, as well as data repositories for all organizational users.Information technology, of course, also brings its own risk to the organizational risk landscape and that risk must be identified, understood, and managed.

AIS researchers, and members of the AIS section of the AAA, work in the following areas of inquiry, among many others:

  • Continuous auditing
  • Continuous monitoring
  • Data analytics for areas such as:
    • Audit planning
    • Forensics
    • Fraud detection
    • Management accounting
  • Decision support systems for:
    • Accounting
    • Auditing
    • Management decision making
    • Taxation
  • Design of accounting information systems
  • Enterprise systems
  • Forensic audit and IT
  • Fraud detection
  • Group systems
  • Intelligent systems
  • Interaction with accounting information systems
  • Internet financial reporting
  • IT audit
  • IT controls
  • IT governance
  • Ontological representation of accounting information systems
  • Privacy and ethics
  • Return on investment in IT
  • Risk management and IT
  • Security
  • Social media and accounting
  • Social networks and accounting
  • Visualization of accounting information
  • XBRL

AIS researchers use a wide variety of innovative research techniques to address these questions. These include design science approaches to construct new artifacts, case studies, field studies, surveys, experiments, and archival research as well as fundamental theoretical analysis.

The AIS discipline also plays a significant role in educating future accountants and auditors about the implications of information technology for the practice of accounting and auditing.

Joining the AIS section allows accounting and auditing faculty and practitioners to be exposed to leading-edge research and teaching practice

Letter from the President

Hello all,

I hope the spring term is going well for all of you. I would like to take this opportunity to say a few words about our Midyear Meeting in Newport Beach, CA, JISC 2018 in Durham, NC, and to give a preview of the events coming up for our section.

We enjoyed a great Midyear Meeting in Newport Beach, CA! My sincerest gratitude to all our volunteers who helped make our meeting a great success; Dan O’Leary, meeting coordinator; Andrea Kelton, research paper chair; Hussein Issa, SET coordinator; Diane Janvrin, education paper chair and Chris Wolfe, NSC coordinator. Also, the AAA staff and the Duke hotel staff were top notch. A highlight of the conference is always the awards - congratulations to all of our award winners - our website will soon be updated to reflect your achievements! Your innovative and interesting work is inspiring to all the members of the AIS section. Thanks to the IMA for their generous support of the case award. Also a special thanks to KPMG, they have generously supported our conference for many years now and I greatly appreciate their continued interest and support.

In March, JISC 2018 was a huge success. Thanks to our sponsor, the AICPA, the event was held in Durham, NC at their offices. I was extremely impressed with all the hard work of Pamela Schmidt, conference chair and co-editor; Kimberly Church, assistant chair and Graham Gal, coeditor. I cannot say enough about all the attention to detail from the website to the quality of speakers and to the papers presented. They truly put together an excellent program with participants from both practice and academia. The feedback was very positive and I encourage each of you to read the conference report contained in this newsletter. I look forward to the special conference edition of JIS. The AIS Section has another important event coming up soon - the AIS Bootcamp at the offices of PwC in Minneapolis, MN on May 22. Many thanks to PwC for sponsoring the event and to the education committee for organizing the bootcamp. Thanks to Diane Janvrin, Joy Gray, Kimberly Church and Lorraine Lee. I am happy to announce that there is great interest in the bootcamp - registration is full - however if you wish to be placed on the waitlist please see the conference link in this newsletter.

 

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Journal of Information Systems

Journal of Information Systems

The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice.

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Calls for Nominations

Information Coming Soon!