The life of an accounting information systems research course

This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.     

Exploring the use of the Delphi method in accounting information systems research

Recent focus on the diversity of research methodologies available to accounting information systems (AIS) scholars has led researchers to suggest the Delphi method has reached the limits of its usefulness. Using a review of the accounting and information systems literature, we suggest such a finding is premature for the AIS discipline. The Delphi method is especially useful in reducing ambiguity through the use of expert panels of both practitioners and experts and informing relevant and timely issues facing organizations. In essence, the Delphi method has potential to provide both rigor and relevance to AIS researchers. Our purpose is to review the prior literature on the use of the Delphi method and discuss potential areas of research within the AIS discipline where the method might add value. Based on this review, we develop a series of guidelines on how to properly develop, administer, and assess panel responses and then use an illustrative study example that explores IT risks in operations. We conclude with a discussion of the value of the Delphi method and provide insight into its limitations.     

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.     

Exploiting comparative advantage: A paradigm for value added research in accounting information systems

Following the lead of recent papers by Demski [Demski J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): 153–157], Fellingham [Fellingham J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): 159–163] and Hopwood [Hopwood A. Whither Accounting Research? Account Rev 2007;82(5): 1365–1374] which questioned the direction and value added of non-AIS accounting research, we discuss the state of research in Accounting Information Systems. AIS researchers face a significant hurdle in undertaking value added research given that the financial and human resources that industry devotes to research and development of AIS technology dwarf the capabilities of academic researchers. In these circumstances, we put forward a paradigm for AIS research based on the principle of comparative advantage, which is the powerful economic force that ensures that trade can take place even between parties where one has an absolute superiority over the other. It is our contention that if AIS academics are to succeed in creating value added research then they have to identify what they can do that the AIS industry, despite all its financial and human resource advantages, cannot or will not do. And what economic theory indicates is that such opportunities to add value always exist — if only academics are willing to seek them out. We illustrate our paradigm by analyzing three potential sources of comparative advantage for AIS researchers and discussing illustrative examples of research in each of these areas.     

Towards a meta-theory of accounting information systems

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.     

Social accounting research: An Australasian perspective

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.     

On cross-sectional analysis in accounting research

This paper examines cross-sectional analysis procedures common to many market-based accounting research papers. Both the economic and econometric properties of ‘levels’ and ‘returns’ studies are discussed. Topics covered include the relations between the accounting studies and cash flow valuation models, the role of expectations of accounting variables, deflators, spurious inference, risk adjustment and its relation to growth, size and leverage, residual dependence, dependence among explanatory variables, and the effect of scale differences across firms. Major conclusions are that market value is the correct deflator in returns studies, and that levels and returns studies are economically but not econometrically equivalent.     

Using student-generated cases to teach accounting information systems

This paper discusses the potential advantages of integrating student-generated cases into the accounting information systems course. The benefits of the traditional case method are discussed, and the student-generated case technique is presented as a way of further fostering a creative learning environment, which promotes a deeper understanding of the course material than the traditional case method. Further, this paper discusses how the student-generated case method can help students develop their group interaction skills, as well as their oral and written communication skills.     

Teaching accounting information systems using a case study approach

The Accounting Information Systems course has been a difficult and frustrating course to teach. This article explains the case study approach taken at BYU that seems to solve many of the problems encountered with this approach. The cases used are described as well as the benefits and problems encountered with this approach.     

Using information systems as a basis for teaching accounting

This paper describes how Brigham Young University reorganized the way it teaches financial, managerial, auditing, tax, law, and information systems (the accounting core). It discusses why information systems (IS) is the first topic taught, why it is a central focus throughout the core, and how teaching the functional areas of accounting is integrated.The paper discusses the results of a survey of core students. The survey shows that studying systems first helped these students integrate IS and accounting concepts, understand the underlying accounting framework, and understand other areas of accounting. Integrating systems with other subjects helped the students understand the role of systems in accounting and how systems relates to other accounting areas. Survey results show systems concepts can be taught in an intensive manner without reducing the level of coverage or affecting student comprehension. Finally, the results show professors can receive high teacher evaluations in systems courses and students can have both a quality and an enjoyable learning experience.     

Using accounting information systems by operations managers in a project company

This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take corrective action. Information on prices and expected costs was crucial for preplanning purposes. During project execution higher-level managers depended upon accounting information about actual project costs to be able to focus on low performing projects. Lower-level managers observed work on-site and they used information about the prices of various resources. Learning over time happened on the basis of experimenting with practical ideas and building a repertoire of solutions that worked (or did not work). The study suggests that under high task uncertainty in projects, accounting information may not take on the role of a ‘learning machine’ to help managers decide on action, because managers may supply action-centred skills to manage cost. Action-centred cost management strategies for negotiation and improvisation are not informed by accounting information that supports analytical cost management strategies. The study also suggests that direct observation of processes is more informative compared to the representation of these processes through accounting information, if the complexity of these processes is limited (few different input and output resources).     

Optimal warranty arrangements for the design of accounting information systems

This paper investigates optimal price/warranty arrangements for the design of accounting information systems (AISs) when the user of the system has alternative sources of information. A mathematical model is developed that focuses on two systems design scenarios commonly encountered in practice: (1) enhancement and (2) replacement. In an enhancement scenario the AIS user hires the AIS designer to enhance the value of the current AIS by incorporating additional features into the original system. Systems replacement, on the other hand, implies that the designer produces a new system that makes the original system obsolete. Under a replacement system, a simple limited warranty implements the user's optimal decision rule so that no losses occur due to unobservability of the user's decision. For the enhanced AIS design however, the user's action may depend upon the signal from the user's preexisting AIS. Therefore, when the user's decision is not observable, the designer does not know if the user's decision is a result of the systems enhancement or a result of the original system. Due to incomplete contracts, a more complex and costly warranty arrangement is required. Hence, losses occur under enhancement AIS although quality can be maintained with a limited warranty. Since it is difficult to assess the quality of the information system prior to purchase, the potential for a market failure exists where high-quality systems are driven from the market by low quality systems. These findings show that a market failure can be prevented in the design of information systems through contractual warranty arrangements. These warranty arrangements, however, must be tailored to the specific design task.     

A contingency framework for the design of accounting information systems

Most of the research to date concerning the design of an accounting information system has taken a rather narrow and inflexible view of accounting information. The primary intent of this paper is to provide a broader and more adaptive framework for designing such systems. A contigency approach, which takes into account the environment, organizational attributes, and managerial decision making styles, is advocated. In this context, several hypotheses are offered concerning the requisites of an accounting information system.     

An organizational contingencies view of accounting and information systems implementation

Most research on accounting and information systems (A&IS) development and implementation has focused on the individual and small group level phenomena which impact implementation success. While some researchers have considered organizational level variables, no consistent relationships between these variables and A&IS implementation success have yet emerged. To a great extent, this is due to an atheoretical research approach coupled with an undifferentiated view of A&IS.This paper develops a typology of A&IS types based on the nature of the task supported by the system. Theory and the results of research in the organization design area are drawn upon to develop propositions about the differential impacts of eight organizational characteristics on the implementation of different A&IS types. These propositions form an organizational level framework for analyzing A&IS implementation. The propositions can serve as testable hypotheses for future research efforts.     

Critical dialogics,agonistic pluralism,and accounting information systems

We propose heteroglossic accounting as a context wherein accounting information systems may be conceptualized so as to provide a more complete and complex basis for including competing, and possibility incompatible, information needs associated with interested and diverse constituencies. Given that information needs to vary based on such dimensions as geography, values, views, and vision, one representation is unlikely to be adequate. Incorporating pluralistic perspectives facilitates more relevant comparisons required to derived criteria of judging among the viable alternatives, especially in cases where no one perspective can be shown to be inclusive. Agonistic pluralism employed in developing alternative accounting information systems provides insights into the underlying ideologies, assumptions, values, worldviews, and power relationships that inform alternative positions, indicating those being privileged. Accounting information systems conceptualization, development, and implementation based on the principles of critical dialogics recognizes the countervailing forces operating both pulling the dialog and debate toward hegemonic consensus as well as pushing it toward antagonistic separation.     

Management accounting and integrated information systems: A literature review

In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured form. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.     

Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems

Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.