Researching at the Intersection of Accounting and Information Technology: A Call for Action

Abstract

In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to some of the more troubling trends affecting academic research in AIS. These trends include the relative paucity of AIS research appearing in the so-called “premier” journals in accounting, the relatively small number of active academic researchers in the field, the decline in the number of doctoral students focusing specifically on AIS research, and the difficulty in distinguishing AIS research from the scholarship in the closely related field of “pure” information systems. I present evidence from an analysis of keywords and journal citations to support my contention that extant published AIS research lacks focus. I argue that a more focused definition of AIS will help the field flourish and suggest such a definition that highlights both the accounting and the information systems aspects of the field.

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