Alternative Personality Measurements Commentary on Accounting Information Systems Research Opportunities Using Personality Type Theory and the Myers-Briggs Type Indicator

2004 ◽  
Vol 18 (1) ◽  
pp. 21-34 ◽  
Author(s):  
James C. Lampe
2004 ◽  
Vol 18 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Patrick R. Wheeler ◽  
James E. Hunton ◽  
Stephanie M. Bryant

The cognitive science paradigm, with its computational and information processing models of the human mind, dominates much of current accounting information systems (AIS) research. While these models aid our understanding of cognition, it is unclear how much of the mind they explain. Personality type theory (PTT) is one supplement to cognitive science. PTT is especially useful for AIS researchers because an extensively tested and validated psychometric instrument based on PTT, the Myers-Briggs Type Indicator (MBTI), is available for use in practice and research. We provide an overview of PTT and the MBTI and discuss how AIS researchers can use PTT to complement and extend current research initiatives. We highlight opportunities for PTT-based AIS research by posing research questions, the investigation of which contributes to the AIS literature.


1999 ◽  
Vol 13 (1) ◽  
pp. 7-30 ◽  
Author(s):  
Julie Smith David ◽  
Cheryl L. Dunn ◽  
William E. McCarthy ◽  
Robin S. Poston

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.


2002 ◽  
Vol 16 (2) ◽  
pp. 97-116 ◽  
Author(s):  
Janet A. Samuels ◽  
Paul John Steinbart

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.


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