A conceptual foundation of design and implementation research in accounting information systems |
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| Affiliation: | 1. University Of North Texas, Department of Accounting, 1155 Union Circle #305219, Denton, TX 76203-5017, United States of America;2. Sam Houston State University, College of Business, Department of Accounting, Huntsville, TX 77341-2056, United States of America;3. University of South Dakota, Beacom School of Business, Department of Decision Sciences, 414 East Clark Street, Vermillion, SD 57069, United States of America;1. Department of Accounting, Al-Zaytoonah University of Jordan, P.O. Box 130, Amman 11733, Jordan;2. Brunel Business School, Brunel University, Kingston Lane, Uxbridge, Middlesex UB8 3PH, UK.;3. University of Tampere, School of Management, Kalevantie 4, 33100 Tampere, Finland. |
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| Abstract: | 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. |
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