Monograph:
Researching Accounting as an Information Systems Discipline
Researching Accounting as an Information Systems Discipline is the culmination of over two years of work by the Information Systems Section. The AIS research monograph is intended to fulfill the needs of three primary sets of stakeholders in the IS section. The first objective is to provide a source book for use in AIS doctoral seminars. This objective includes a desire to provide a valuable synthesis of the literature to facilitate broad coverage of the AIS domain within the short confines of semester- or quarter-length courses and to motivate doctoral students to pursue studies in AIS research. The second objective is to provide a guide for existing faculty to maintain the currency of their knowledge in AIS research and to spark some new ideas for future research -- particularly in the emerging frontiers. The third objective is to provide a guide to AIS research that facilitates non-AIS research faculty in the re-tooling process necessary to transform their research programs to the AIS domain, if they should so choose.
The monograph includes the following papers:
Foundations and Frameworks for AIS Research by Steve Sutton and Vicky Arnold
Ontological Issues in Accounting Information Systems by Ron Weber
Design Science: An REA Perspective on the Future of AIS by Julie Smith David, Gregory J. Gerard, and William E. McCarthy
Expert Systems in Accounting Research: A Design Science Perspective by Stewart A. Leech and Alan Sangster
The Participation of Accountants in All Aspects of AIS by Jim Hunton
Behavioral Decision Aid Research: Decision Aid Use and Effects by Jacob M. Rose
Group Support Systems Research in Accounting: A Theory-Based Framework and Directions for Future Research by Uday S. Murthy
Emplirical Research in Semantically Modeled Accounting Systems by Cheryl L. Dunn and Severin V. Grabski
Ethics Research in AIS by Jesse F. Dillard and Kristi Yuthas
Research Opportunities in Electronic Commerce by Glen L. Gray and Roger Debreceny
Information Systems Assurance by J.E. Boritz
Concepts in Continuous Assurance by Miklos A. Vasarhelyi
Knowledge Management in Accounting and Professional Services by Daniel E. O'Leary
Orders may be placed by contacting:
American Accounting Association
9009 Town Center Parkway
Lakewood Ranch, FL 34202
Phone: (941) 921-7747
Fax: (941) 923-4093
Email: info@aaahq.org
Journal of Information Systems
The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems Section of the American Accounting Association. JIS publishes academic research and practice-based reports related to the relationship between accounting, information systems, and information technology. Rapidly evolving advances in information and communication technologies (ICTs) require accounting professionals (and researchers) to be attuned to the needs of digitally transformed organizations. In response, JIS seeks to support, promote, and improve research and practice regarding the linkages between accounting and systems, including how this informs risk and opportunity in today’s global society. The journal reports on current topics through a focus on: human-computer interaction (HCI) research in accounting information systems (AIS); the integration of accounting and information technology; the implications of global challenges such as climate change upon AIS; applying or understanding information technology theory and practice within AIS, accounting, and auditing; methodology; and developing theories related to information technology. JIS prints three issues a year in Spring, Summer, and Fall, and is indexed in Scopus and SSCI.
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