Description
Abstract
The purpose of this paper is to articulate a model for accounting information systems (AIS) research that synthesizes
the primary theoretical perspectives of the extant literature. Building on the three orientations used in prior research
(technological, organizational and cognitive approaches) and adopting an explicit systems perspective, we develop a
model that links system design alternatives to the three orientations and to task performance. The model places a
central focus on the accounting task and suggests a matching process between requirements of the task and system
design alternatives at multiple levels of analysis. We also demonstrate how the application of the model suggests future
research opportunities, organized around four research propositions
doc_160632284.pdf
Abstract
The purpose of this paper is to articulate a model for accounting information systems (AIS) research that synthesizes
the primary theoretical perspectives of the extant literature. Building on the three orientations used in prior research
(technological, organizational and cognitive approaches) and adopting an explicit systems perspective, we develop a
model that links system design alternatives to the three orientations and to task performance. The model places a
central focus on the accounting task and suggests a matching process between requirements of the task and system
design alternatives at multiple levels of analysis. We also demonstrate how the application of the model suggests future
research opportunities, organized around four research propositions
doc_160632284.pdf