scholarly journals A Perspective on Accounting Information Systems Research

1999 ◽  
Vol 13 (1) ◽  
pp. 3-6 ◽  
Author(s):  
Uday S. Murthy ◽  
Casper E. Wiggins
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Systems Research ◽  
Information Systems Research

The Research Pyramid: A Framework for Accounting Information Systems Research

1999 ◽  
Vol 13 (1) ◽  
pp. 7-30 ◽  
Author(s):  
Julie Smith David ◽  
Cheryl L. Dunn ◽  
William E. McCarthy ◽  
Robin S. Poston
Keyword(s):  
Information Systems ◽  
Design Science ◽  
Accounting Information ◽  
Field Studies ◽  
Science Field ◽  
Accounting Information Systems ◽  
Systems Research ◽  
Information Systems Research ◽  
Economic Reality ◽  
New Research

This paper extends Sowa's (1997) Meaning Triangle to develop a framework for accounting information systems (AIS) research—the Research Pyramid. This framework identifies relationships between objects in economic reality, people's concepts of economic reality, symbols used to record and represent economic reality, and the resultant accounting information systems that capture and present data about economic reality. The Research Pyramid has two major uses. First, the paper illustrates how the Research Pyramid can be used to identify new research questions to extend existing research streams. To be used in this manner, existing AIS research is classified along each of the edges of the Research Pyramid. Once an area of the literature has been analyzed, the edges that have not been studied extensively reveal potential primitive mappings for future exploration. Second, each primitive mapping is evaluated to identify which of four research methodologies (design science, field studies, survey research, and laboratory experiments) are likely techniques for use in future studies. This analysis can help researchers with strong methodological training to identify new, interesting questions to be answered that capitalize on their research strengths. As such, the Research Pyramid is a tool to characterize existing AIS research, identify areas for future exploration, and provide guidance on appropriate methodologies to apply.

The Journal of Information Systems: A Review of the First 15 Years

2002 ◽  
Vol 16 (2) ◽  
pp. 97-116 ◽  
Author(s):  
Janet A. Samuels ◽  
Paul John Steinbart
Keyword(s):  
Information Systems ◽  
Doctoral Students ◽  
Research Methods ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Systems Research ◽  
Information Systems Research

The publication of the Spring 2001 issue marks the completion of the first 15 years of the Journal of Information Systems (JIS). This paper analyzes the content of articles published, the research methods used, the sources referenced, and impact of articles published in JIS. The analyses provide insights concerning the development of accounting information systems research that should be of interest not only to readers of and contributors to JIS, but also to current and prospective doctoral students who are interested in the field of accounting information systems. Accounting researchers specializing in other disciplines may also find this paper beneficial in understanding the research interests of their accounting information systems colleagues.

Development of the Journal of Information Systems from the Editors' Perspectives

2004 ◽  
Vol 18 (1) ◽  
pp. 39-51 ◽  
Author(s):  
Paul D. Hutchison ◽  
Tanya M. Lee ◽  
Craig G. White
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Academic Journal ◽  
High Quality ◽  
Accounting Information Systems ◽  
Time Commitment ◽  
Systems Research ◽  
Information Systems Research ◽  
Challenges And Opportunities ◽  
Over Time

This paper provides insights on the creation and development of the Journal of Information Systems (JIS) using the perspectives of its editors and analyses of the evolving content of the journal itself. Both suggest development of the journal over time from its uncertain beginnings to a publication accepted by its academic audience as a high-quality outlet for accounting information systems research. The journal's developmental stage affected both what the editors could do and their vision of challenges and opportunities. Early editors sought resources and high-quality submissions, while later editors had more opportunity to consider direction and reach. The editorship has both positive and negative aspects, with benefits derived from being of service and having an opportunity to influence the quality and direction of an academic journal, and difficulties arising from the need to attract sufficient resources and academic attention, and the time commitment required by the tasks.

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