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

Greetings AIS Members,
I want to thank everyone that helped make the AIS Midyear Meeting in Orlando a great success! I especially want to thank Bachman Fulmer, David Wang, Kim Church, and Margaret Christ.

The meeting kicked off with an awesome New Faculty Consortium led by Margaret Christ.  Margaret put together a fabulous program.  The program included advice about becoming an effective and engaging AIS professor, producing innovative and rigorous AIS research, and a panel on early career advice.  The sessions were lively and engaging!   Thank you, Margaret, and all those that volunteered to present at the consortium.

The Power BI workshop on Thursday afternoon received rave reviews.  Thank you to Guido Geerts for once again sharing his time and talent with faculty looking to add some data and analytics to their curriculum. Thanks also to Kim Church and Margarita Lenk for helping Guido in the workshop...

 

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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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