About the Journal

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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Aims & Scope

The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems Section of the American Accounting Association. JIS publishes high-quality, leading-edge research that advances Accounting Information Systems (AIS) knowledge. The JIS website is at https://aaahq.org/AIS.

OVERVIEW

JIS welcomes research and practice articles and commentaries as well as papers on special topics as discussed below. All the papers in JIS must contribute to AIS or IS/IT-related accounting or auditing research. This contribution may be direct, by working with settings in AIS or IS/IT-related accounting or auditing. Equally important, the contribution may be indirect, by bringing to AIS, accounting, and auditing the benefits and implications of research in management information systems, management science, computer science, psychology, sociology or other fields. Evidence of this contribution may be highlighted by drawing from theories and evidence in the AIS or IS/IT-related accounting or auditing literature. It may also be made by drawing conclusions in the paper for research and practice in AIS or IS/IT-related accounting or auditing. It is the author’s responsibility to ensure these contributions are apparent.

JIS seeks to publish papers that demonstrate high levels of communication with its target audience. Readers of JIS include researchers with training in a variety of disciplines, including information systems, computer science, accounting, and auditing. Many in the AIS research community have formal training in IT as well as in IS/IT-related accounting and auditing. Additionally, the AIS research community traditionally has strong connections with the professional community in accounting-related professional services firms, IT consulting and technology firms, and private and public sector organizations. Papers published in JIS should actively engage with this broad audience, without sacrificing research quality. JIS also seeks to publish highly innovative research. The innovations may arise, for example, from unique experimental methodologies, new or meta-theoretic developments, or bringing order to an unsettled body of research. Authors are invited to highlight their manuscript’s innovative characteristics in their submission letter. JIS highly values straightforward language that communicates concepts and graphical approaches in the communication of complex issues and data analysis. As discussed below, material that is necessary for understanding the paper at a deep technical level should be provided separately in the submission and will be maintained as Supplemental Materials, in the AAA Digital Library.

AREAS OF INTEREST AND RESEARCH METHODOLOGIES

Areas of interest to JIS include, but are not limited to:

  • Artificial Intelligence, and Machine Learning
  • Biological Information Systems
  • Blockchain and Distributed Database Systems
  • Cryptocurrencies
  • Cybersecurity
  • Continuous Reporting, Monitoring and Assurance
  • Cloud Computing and System Outsourcing
  • Data and Process Mining
  • Data Analytics
  • Data Visualization
  • Decision Aids, Decision Support Systems, and Group Support Systems
  • Digital Business and E-Commerce
  • Enterprise Systems
  • Financial Reporting and Systems
  • Fraud and Forensics
  • General AIS Frameworks
  • Geographical and Space Information Systems
  • Human Computer Interaction
  • Human Judgment
  • International Aspects of AIS
  • Internet-Based Financial Reporting, XBRL
  • IT Audit and Monitoring
  • IT General and Application Controls
  • IT Governance
  • Knowledge Management
  • Managerial Accounting and Systems
  • Mobile Computing
  • Organization and Management of IS
  • Organizational Factors Influencing Human Judgment and IS Design and Functionality
  • Quantum Computing
  • Robotic and/or Intelligent Process Automation
  • Social Media
  • Socio-Technical Issues
  • Sustainability and Systems
  • Systems Analysis and Design
  • Taxation and AIS
  • Value of Data, Information and Systems and Return on IT Investment

JIS welcomes all research methodologies, including, but not limited to:

  • Analytic
  • Archival
  • Descriptive Research for Theory Building
  • Design Science
  • Experiment
  • Field or Case Study
  • Interviews and Other Individual or Group Behavior Method
  • Literature Review
  • Simulation
  • Survey

MANUSCRIPT TYPES

Research Articles

JIS welcomes research studies in any of the above content areas or in other areas that contribute to research in AIS or IS/IT-related accounting and auditing. JIS embraces a wide range of research methodologies. Research articles are normally no more than 7,500 words in length; however, the journal supports publication of research articles with online archives of additional analysis, data sets, and research instruments. The primary qualifications for publication of research articles in JIS are the quality of research, with direct or indirect contribution to AIS, or IS/IT-related accounting and auditing, and exposition.

Research Letters

JIS publishes short research letters that report studies of time-dependent situations. The objective of this section is to facilitate the rapid dissemination of important accounting research. These situations may include recent developments in the institutional environment or input to regulatory standards setting. Research letters should not exceed 3,000 words in length. Reviews of research letters will take place within a short period from receipt, and there will be only one revision. Authors should identify research letters to the senior editors on submission and provide support for their manuscript’s classification for this section.

Practice Section Articles

Papers in the practice section consist of scholarly reports relating to significant advances in information systems or information technology; analysis of current, historical, and future practices; and descriptive studies of current information system practices and use. Contribution for practice section papers is based on whether the study has the ability to inform academic research on the state of AIS technology and practice and not on whether the paper informs practitioners in the workplace. Practice articles can inform research by raising unanswered questions, by revealing the limitation and bounds of current theory, and by suggesting avenues for future research.

Comments on Previously Published Articles

JIS invites comments on previously published articles. Reviewers of submitted comments will include at least one of the author(s) of the critiqued original article. Authors of critiqued original articles will be invited to write a reply to accepted comments. Unless there is very strong interest in the discussion to our readership, as determined by the Senior Editor(s), such comments will normally not go through more than one round of comment/rebuttal.

Invited Commentary

On occasion, the Senior Editor(s) may identify topics about which commentary to our readership is considered informative. The Senior Editor(s) will invite recognized leaders of the AIS research community to prepare commentary on the topics. The manuscripts will go through a modified review process, with reviewers chosen for the purpose of improving the communication of central ideas within the document.

Research Papers on Special Topics

JIS has developed a series of calls for papers on the following special topics: Literature Review and/or Research Synthesis, Methodology, Descriptive Research for Theory Building, Innovative and Novel Research Datasets, Replication Research. Given the nature of these topics, the calls will remain open and ongoing (i.e., there is no due date and papers would be processed as they arrive). JIS has adopted a registration-based editorial process for papers on these special topics. For more details, please see https://aaahq.org/Research/Journals/Journal-of-Information-System.

To submit a manuscript, see the Guide for Authors here
A journal of the Accounting Information Systems Section of the American Accounting Association

$75

AAA Member Submission Fee

62 days

Submission to First Decision Time

3 Issues Per Year

Publishing Schedule

23 days

Acceptance to Publication Time

Editors

Senior Co-Editors

Tawei (David) Wang
DePaul University
P: 312-362-1129
E: david.wang@depaul.edu

Carla Wilkin
Monash University
P: +613-9903-14389
E: carla.wilkin@monash.edu

Editorial Office

JIS@aaahq.org

Editors

MOHAMED Z. ELBASHIR, Qatar University, Department of Accounting and Information Systems, Doha, Qatar
MARC EULERICH, University Duisburg-Essen, Department of Internal Audit and Corporate Governance, Essen, Germany
GRAHAM GAL, University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
GREGORY GERARD, Florida State University, Department of Accounting, Tallahassee, FL, USA
JACOB Z. HAISLIP, Texas Tech University, Department of Accounting, Lubbock, TX, USA
LOUISE HAYES, University of Guelph, Lang School of Business and Economics, Guelph, Ontario, Canada
DIANE JANVRIN, Iowa State University, Department of Accounting, Ames, IA, USA
BRADLEY P. LAWSON, Oklahoma State University, Department of Accounting, Stillwater, OK, USA
JEE-HAE LIM, University of Hawaii at Manoa, Department of Accountancy, Honolulu, HI, USA
ROBERT PINSKER, Florida Atlantic University, Department of Accounting, Boca Raton, FL, USA
GREGORY SAXTON, York University, Schulich School of Business, Toronto, Ontario, Canada
BERNHARD WIEDER, University of Technology Sydney, School of Accounting, Sydney, NSW, Australia
DAVID A. WOOD, Brigham Young University, Department of Accountancy, Provo, UT, USA

 

Other Special Topic Editors:

EILEEN TAYLOR, North Carolina State University, editor for papers on Literature Review and/or Research Synthesis
MICHAEL DAVERN, University of Melbourne, editor for papers on Descriptive Research for Theory Building
MICHAEL WERNER, Amsterdam Business School, editor for papers on Innovative and Novel Research Datasets

 

Editorial Board

MICHAEL G. ALLES, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
DENIZ A. APPELBAUM, Montclair State University, Feliciano School of Business, Montclair, IN, USA
DERECK BARR-PULLIAM, University of Louisville, College of Business, Louisville, KY, USA
JAMES L. (JIM) BIERSTAKER, Villanova University, Department of Accounting and Information Systems, Villanova, PA, USA
ENRIQUE BONSÓN, University of Huelva, Department of Financial Economics and Accounting, Huelva, Spain
A. FAYE BORTHICK, Georgia State University, Department of Accountancy, Atlanta, GA, USA
HELEN BROWN-LIBURD, Rutgers, The State University of New Jersey, Newark, Department of Accounting and Information Systems, Newark, NJ, USA
DAVIDE CALANDRA, University of Turin, Department of Management, Turin, Italy
DAVID CHAN, St. John's University, Department of Accounting and Taxation, Queens, NY, USA
ARION CHEONG, Stevens Institute of Technology, School of Business, Hoboken, NJ, USA
CHI-CHUN CHOU, California State University, Monterey Bay, College of Business, Monterey Bay, CA, USA
ERIC E. COHEN, Cohen Computer Consulting, Mechanicsburg, PA, USA
YU CONG, Morgan State University, Department of Accounting, Baltimore, MD, USA
CHARLES P. CULLINAN, Bryant University, Department of Accounting, Smithfield, RI, USA
JUN DAI, Michigan Technological University, School of Business and Economics, Houghton, MI, USA
MICHAEL J. DAVERN, The University of Melbourne, Department of Accounting, Victoria, Melbourne, Australia
BRUCE DEHNING, Chapman University, Argyros School of Business and Economics, Orange, CA, USA
HUI DU, University of Houston-Clear Lake, Department of Accounting, Houston, TX, USA
RICHARD B. DULL, West Virginia University, Department of Accounting, Morgantown, WV, USA
ANN C. DZURANIN, Northern Illinois University, Department of Accounting, DeKalb, IL, USA
QIAN FENG, Stony Brook University, College of Business, Stony Brook, NY, USA
MÉLISSA FORTIN, Concordia University, Department of Accounting, Montreal, Quebec, Canada
GUIDO L. GEERTS, University of Delaware, Department of Accounting and Information Assurance, Newark, DE, USA
RAZVAN GHITA, University of Southern Denmark, Accounting Group, Odense, Denmark
LAWRENCE A. GORDON, University of Maryland, Department of Accounting and Information Systems, College Park, MD, USA
SEVERIN V. GRABSKI, Michigan State University, Department of Accounting and Information Systems, East Lansing, MI, USA
PETER GREEN, Queensland University of Technology, School of Accountancy, Brisbane, Queensland, Australia
FENG GUO, Iowa State University, Ivy College of Business, Ames, IA, USA
MIEKE JANS, Hasselt University, Research Group Business Informatics, Hasselt, Belgium
ANDREA SEATON KELTON, Middle Tennessee State University, Department of Accounting, Murfreesboro, TN, USA
ASHRAF KHALLAF, American University of Sharjah, Department of Accounting, Sharjah, UAE
KEVIN W. KOBELSKY, University of Michigan–Dearborn, Department of Accounting and Finance, Dearborn, MI, USA
ALEXANDER KOGAN, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
MELVIN A. LAMBOY-RUIZ, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA
STEWART LEECH, The University of Melbourne, Department of Accounting, Victoria, Melbourne, Australia
HE LI, Southwest University of Finance and Economics, School of Accounting, Chengdu, China
ANGELA LIEW, University of Auckland, Department of Accounting & Finance, Auckland, New Zealand
TINA M. LORAAS, Auburn University, Department of Accountancy, Auburn, AL, USA
UDAY S. MURTHY, University of South Florida, School of Accountancy, Tampa, FL, USA
ROBERT A. NEHMER, Oakland University, Department of Business Administration, Rochester, MI, USA
DANIEL E. O'LEARY, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
ARIF PERDANA, Monash University, Indonesia, Department of Data Science, Indonesia
JEFFREY PICKERD, The University of Mississippi, Patterson School of Accountancy, University, MS, USA
GEERT POELS, Ghent University, Department of Economics and Business Administration, Ghent, Belgium
NIRMALEE I. RADDATZ, The University of Memphis, Crews School of Accountancy, Memphis, TN, USA
SRIDHAR RAMAMOORTI, University of Dayton, Department of Accounting, Dayton, OH, USA
ROBYN L. RASCHKE, University of Nevada, Las Vegas, Department of Business, Las Vegas, NV, USA
EDSON LUIZ RICCIO, Universidade de São Paulo, Department of Accounting, Sao Paulo, Brazil
VERNON J. RICHARDSON, University of Arkansas, Department of Accounting, Fayetteville, AR, USA
JENNIFER RILEY, University of Nebraska Omaha, College of Business Administration, School of Accounting, Omaha, NE, USA
KRISTIAN ROTARU, Monash University, Department of Accounting and Finance, Victoria, Melbourne, Australia
ANDREA, ROZARIO, University of Illinois at Urbana-Champaign, Department of Accountancy, Urbana-Champaign, IL, USA
KERRI-ANN SANDERSON, Bentley University, Department of Accounting, Waltham, MA, USA
JULIANA SANDU, Erasmus University, Rotterdam School of Management, Department of Accounting and Control, Rotterdam, Netherlands
SAMANTRA SARKAR, Binghamton University, SUNY, Department of Management Information Systems, Binghamton, NY, USA
ANTOINETTE SMITH, Florida International University, College of Business, Miami, FL, USA
RODNEY E. SMITH, California State University, Long Beach, Department of Accountancy, Long Beach, CA, USA
CHARALAMBOS SPATHIS, Aristotle University of Thessaloniki, Department of Economics, Thessaloniki, Greece
TREVOR R. STEWART, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
SCOTT L. SUMMERS, Brigham Young University, Department of Accounting, Provo, UT, USA
LILI SUN, University of North Texas, Department of Accounting, Denton, TX, USA
STEVE G. SUTTON, Norwegian School of Economics, Department of Accounting, Auditing & Law, Bergen, Norway
EILEEN Z. TAYLOR, North Carolina State University, Department of Accounting, Raleigh, NC, USA
JOSEPH C. UGRIN, University of Northern Iowa, Department of Accounting, Cedar Falls, IA, USA
MIKLOS A. VASARHELYI, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
RALPH E. VIATOR, Texas Tech University, Department of Accounting, Lubbock, TX, USA
NISHANI VINCENT, The University of Tennessee at Chattanooga, Gary W. Rollins College of Business, Chattanooga, TN, USA
NATHAN J. (NATE) WADDOUPS, University of Denver, Daniels College of Business, School of Accountancy, Denver, CO, USA
YEN-YAO WANG, Auburn University, Harbert College of Business, Department of Business Analytics and Information Systems, Auburn, AL, USA
STEPHANIE WALTON, Louisiana State University, E. J. Ourso College of Business, Department of Accounting, Baton Rouge, LA, USA
MICHAEL WERNER, University of Amsterdam, Accounting Section, Amsterdam, Holland, The Netherlands
LIU L. YANG, Wichita State University, School of Accounting and Finance, Wichita, KS, USA
JU-CHUN YEN, National Central University, Graduate Institute of Accounting and Department of Finance, Taiwan
ABIGAIL ZHANG, Rutgers, The State University of New Jersey, Department of Accounting and Information Systems, Newark, NJ, USA
YIBO (JAMES) ZHANG, Miami University, Farmer School of Business, Department of Accountancy, Oxford, OH, USA
YIYANG ZHANG, Youngstown State University, Lariccia School of Accounting and Finance, Youngstown, OH, USA
CLARA ZHOU, Macquarie University, Macquarie Business School, Sydney, NSW, Australia

Access Details

This journal can be accessed via the AAA's Digital Library. AAA Members receive full access as a benefit of their membership. Non-AAA Members can purchase articles for $25.

ISSN 0888-7985 / EISSN 1558-7959

Calls for Papers

Description Research for Theory Building

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Literature Review and/or Research Synthesis

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Methodology

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Innovative and Novel Research Datasets

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Replication Research

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