Towards a meta-theory of accounting information systems |
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Authors: | Elaine G Mauldin Linda V Ruchala |
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Institution: | a School of Accountancy, University of Missouri-Columbia, 320 Middlebush Hall, Columbia, MO 65211, USA;b University of Nebraska-Lincoln, 380 CBA, Lincoln, NE 68588-0488, USA |
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Abstract: | The purpose of this paper is to articulate a model for accounting information systems (AIS) research that synthesizes the primary theoretical perspectives of the extant literature. Building on the three orientations used in prior research (technological, organizational and cognitive approaches) and adopting an explicit systems perspective, we develop a model that links system design alternatives to the three orientations and to task performance. The model places a central focus on the accounting task and suggests a matching process between requirements of the task and system design alternatives at multiple levels of analysis. We also demonstrate how the application of the model suggests future research opportunities, organized around four research propositions. |
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Keywords: | Accounting information systems (AIS) Information technology Expert systems Decision support systems Decision aids |
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