Design Science Research in Accounting

Most accounting research focuses on empirically examining phenomena and discovering new truths -- why things work the way they do. Design science research (DSR) on the other hand, focuses on creating and inventing new constructs -- how things ought to be structured and work in order to attain specified goals and to function better. DSR is popular in disciplines such as engineering, computer science, and information systems, and in this workshop, we discuss how DSR can be applied in accounting. We will review what design science research is and what the expectations are for a good DSR paper. For our discussion context, we intend to demonstrate the different dimensions of DSR using the REA accounting literature.

Learning Objective(s):

CPE Information:

Program Level: Basic

Prerequisites: None

Advance Preparation: None

Delivery Method: Group Internet Based

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