A Perspective on Accounting Information Systems Research

This issue marks the 13th year of publication of the Journal of Information Systems (JIS). We have made substantial progress in advancing knowledge in accounting information systems since the days of our infancy as a discipline back in 1986. However, defining precisely what constitutes “accounting information systems” research and, in particular, what research is “acceptable” for JIS, remain elusive issues. In this editorial, we will attempt to provide our view of accounting information systems research and indicate what we would consider appropriate for consideration for publication in JIS. Although we hardly expect to end the debate regarding the precise scope of accounting information systems research, we hope this editorial will serve as a guide for researchers contemplating submitting their work to JIS. As will become apparent, our view of accounting information systems research is broad. It is our hope that the vast majority of members of the Information Systems Section would view most if not all of their research as being appropriate for submission to JIS. Additionally, we hope that the larger community of researchers in accounting and management information systems (MIS) would view at least some of their research as being suitable for submission to JIS. From an overall perspective, we feel that most research for which the implications to accounting information systems can be well articulated would be a candidate for publication in JIS. Figure 1 shows accounting information systems (AIS) as the logical intersection of the broad fields of accounting and MIS. The purpose of accounting, broadly defined, is to provide information for economic decision making. The domains of external and internal reporting, tax, and assurance services are the major fields of inquiry within accounting. The field of management information systems, again broadly defined, addresses the design, implementation, use and management of information systems.1 Data modeling, database systems, systems development methodologies, knowledge-based systems, group support systems, and electronic commerce are some of the areas of investigation for MIS researchers. Common to both accounting and MIS is the focus on information. Accounting is perhaps oriented more toward the information itself, whereas MIS is geared more toward the systems that produce information. However, the two fields are inexorably intertwined—computer-based systems produce information. As shown in the upper circle in figure 1, there are many research areas in accounting that do not typically focus on the system that produces information. Our colleagues engaged in financial accounting, managerial accounting, tax, and a fair portion of auditing research are not routinely concerned with the computer-based system that generated the information that is the subject of their research. Likewise, as indicated in the lower circle in figure 1, many inquiries in MIS deal with systems issues that may not be directly related to the information output function of the system. Studies about alternative data modeling methodologies, user reactions to new system features, the effects of group support systems on satisfaction and participation, and strategies for managing the IT function are but a few examples of MIS research that would fit into this category. As will be