The future of behavioral accounting (information systems) research

Abstract

This paper proposes a framework for the future of behavioral accounting information systems (AIS) research. A broad definition of AIS research is adopted which provides for a breadth of contemporary research drawing heavily from both the accounting domain and the information systems domain. Further, arguments are made for why AIS research must become the primary stream of accounting research if the accounting domain's research is going to have an impact on practice and provide leadership in the accounting and auditing environment that is currently evolving. In essence, researching accounting as an information systems discipline is becoming imperative.

Citation

Arnold, V. and Sutton, S.G. (2001), "The future of behavioral accounting (information systems) research", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 4), Emerald Group Publishing Limited, Leeds, pp. 141-153. https://doi.org/10.1016/S1474-7979(01)04071-6