Reimagining design science and behavioral science AIS research through a business activity lens

In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between accounting and business activities has spawned a world where (technology-enabled) accounting has truly become the language of (technology-driven) business. Leveraging the International Standards Organization model of the phases of business activity, we highlight how utilization of information systems artifacts in each business activity phase yields a broad array of AIS research questions. Second, we encourage design science and behavioral science AIS research to work synergistically, such that the outputs of each paradigm inform the research conducted in the other paradigm. We suggest that a more purposeful integration of design science and behavioral science AIS research over time can improve the rigor and relevance of AIS research to advance knowledge in the field, amplify the impact of AIS research for our colleagues in both accounting and information systems, and improve the practical applicability of the research findings.

Automated summary

In this paper, a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research is presented. The broad impact of accounting on business functions is explicitly considered and the utilization of information systems artifacts in each business activity phase is highlighted. The paper encourages the synergistic collaboration of design science and behavioral science AIS research to improve the rigor and relevance of AIS research, advance knowledge in the field, and enhance the practical applicability of research findings.