Accounting information systems research: Is it another QWERTY?

This article examines the research within accounting information systems (AIS) as found in articles published in leading accounting, management information systems, and computer science journals from 1982 to 1998. Trend analysis is performed on AIS articles found in the following journals: The Journal of Information Systems; Advances in Accounting Information Systems; Journal of Accounting Research; The Accounting Review; Journal of Accounting and Economics, Accounting, Organizations and Society, Auditing: A Journal of Practice and Theory; Behavioral Research in Accounting; Journal of Management Accounting Research; Management Science; MIS Quarterly; Decision Sciences; Information Systems Research; and Communications of the ACM, among others. The trend analysis is structured across underlying theory, research method, and information systems lifecycle topics of AIS articles in these journals. This article identifies the extant research streams in AIS, where AIS research has been published from 1982 to 1998, and seeks to provide insight into the question: should AIS exist as its own separate research domain? Is AIS research like the QWERTY keyboard (David, 1985), widely adopted due to popular demand, but ineffective and inefficient, with a better AIS research and teaching model available?     

The expert systems life cycle in AIS research: What does it mean for future AIS research?

Accounting information system (AIS) is the intersection of the accounting domains and the computer science and information systems domains. Periodically, new technology emerges that generates a new AIS research to explore the application of that technology to the accounting domains. AIS researchers compete with researchers in information systems, computer science, electrical engineering, plus other technology-related disciplines. AIS researchers are also frequently competing with the organizations (e.g., accounting firms) that have resources that far exceed academic resources. This paper explores the life cycle of expert systems research by accounting researchers to provide general insights into the roles of accounting researchers in technology domains. From 1980 through 2011, 315 accounting-related expert systems papers were published. Those publications generally transitioned through the industry life cycle stages. The peak years were the early 1990s. Although most of the expert system publications appeared in AIS-oriented publications, by the 2005–2011 timeframe, a little more than 50% appeared in non-system journals. There were 387 unique authors involved in writing the 315 articles. Interestingly, 20 (5.2%) authors wrote 58% of the papers and 311 (80.4%) authors wrote just one paper. In the practice community, Brown (1991) listed 43 expert systems in use or under development at the Big 6. Any use of expert systems in the firms ended in the late 1990s.     

Reimagining design science and behavioral science AIS research through a business activity lens

In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between “accounting” and “business” activities has spawned a world where (technology-enabled) accounting has truly become the language of (technology-driven) business. Leveraging the International Standards Organization model of the phases of business activity, we highlight how utilization of information systems artifacts in each business activity phase yields a broad array of AIS research questions. Second, we encourage design science and behavioral science AIS research to work synergistically, such that the outputs of each paradigm inform the research conducted in the other paradigm. We suggest that a more purposeful integration of design science and behavioral science AIS research over time can improve the rigor and relevance of AIS research to advance knowledge in the field, amplify the impact of AIS research for our colleagues in both accounting and information systems, and improve the practical applicability of the research findings.     

How AIS can progress along with ontology research in IS

Recent years have witnessed a strong and growing interest in the computer science (CS) and information systems (IS) disciplines in applying and extending ontological principles to various CS/IS domains such as knowledge representation, natural language processing, conceptual modeling, and IS development. Similar interest and work have also been observed in accounting information systems (AIS) research. Though ontology research in AIS has enjoyed sustained interest and produced some significant results, there is relatively little incorporation of recent developments in CS/IS ontology research into AIS. This paper provides an overview of some leading areas of ontology research in CS/IS and AIS in an attempt to bridge this gap. The main objectives of this paper are to (1) introduce CS/IS ontology research, (2) highlight areas of future research in AIS where CS/IS ontology research developments can be used to address important and pressing issues, and (3) broaden an area of research where AIS can make unique contributions to distinguish itself.     

An analysis of the research productivity of AIS faculty

During the past 25 years, a number of articles have examined the accounting research productivity of individual faculty members and institutions. Many articles have focused on the quantity of publications, with a few incorporating a quality measurement component. Concurrently, other research efforts have examined the quality of the journals that are considered to be potential outlets for a broad, cross-section of accounting academics. These studies, taken as a whole, have provided valuable insights into the research productivity across the domain of accounting academics. The purpose of this paper is to examine research in the subdiscipline of AIS, from both a quantity and quality perspective and evaluate both institutional productivity and individual faculty productivity. Information from all AIS research published from 1982 through 1998 in 45 accounting and information systems journals was collected and analyzed. Using this data, we show which journals are considered the highest quality outlets for AIS publications, which faculty have published the most AIS research, which employing institutions are rated highest in AIS research productivity and which doctoral granting institutions are rated the highest for AIS research productivity. The findings of this study contribute to the understanding of the AIS research domain and to accounting by providing valuable insights into the quality of AIS research.     

A conceptual foundation of design and implementation research in accounting information systems

This structured literature review focuses on the design and implementation of systems in Accounting Information System (AIS) research. The review has two objectives: 1) To look in depth at AIS research regarding the design and implementation of information systems related to accounting in the last fifteen years; 2) To understand design and implementation issues in AIS. To do so, this research examines the current state of design and implementation research in the domain of AIS, using a structured review of abstracts in top-level Information Systems, Accounting, and AIS journals. Using a design science in IS theoretical framework, the review categorizes themes and trends in AIS literature. Some of the most relevant themes include audit/auditors, enterprise resource planning, monitoring and control, adoption, and decision making. The most relevant issues include training, commitment, investment, culture, and existing business processes. The research includes gaps, limitations, and opportunities for future research.     

Blockchain as the Database Engine in the Accounting System

This paper examines the prediction that blockchain technology will transform accounting and the profession because transactions recorded on a blockchain can be aggregated into financial statements and confirmed as true and accurate. We argue that blockchain technology affects the database engine of the accounting information system (AIS) through digitisation of the current paper‐based validation process. In a blockchain‐based AIS, accountants will no longer be the central authority but will remain the preparer of financial reports required by regulations; they will continue to influence policies such as the choice and accreditation of validators and serve as validators of last resort. Audit evidence still needs to be gathered for rendering of an audit opinion in a blockchain‐based AIS. While digitisation of the validation process reduces the error rate and lowers the cost of vouching and tracing, and immutability of blockchain data reduces the incentive and opportunities for fraud, a blockchain‐based AIS alone does not guarantee that financial reports are true and fair. Lower error rates and reduced incentives for accounting fraud in a blockchain‐based AIS are expected to improve audit quality. This prediction will need to be empirically tested when blockchain‐based AIS become available. Using the three‐tier architecture of the AIS, this paper addresses the gap in the literature that misses how characteristics of blockchain technology can influence the implementation of a blockchain‐based AIS with related implications for the accounting profession.     

Integrating enterprise resource planning (SAP) in the accounting curriculum: a systematic literature review and case study

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were integrated into curriculums of other institutions, and to inform the curriculum designers on approaches for adopting SAP, the benefits and potential limitations. The experiences of integrating SAP into an AIS course from both the students and teaching staff perspectives are described and evaluated. The main finding was the importance of resourcing the instructors with technical and pedagogical support to achieve the learning outcomes. The paper concludes by proposing critical success factors for integrating ERP effectively into an AIS course.