The Need and Opportunity for Field-Based Research in Accounting Information Systems.

Abstract Most research in accounting information systems deals with the technical aspects of the system such as database management, software engineering, and EDP auditing techniques. Because of this, little is known about how accounting systems and organizations interact. This paper suggests that field-based methodologies with an organizational perspective can give a better understanding of this interaction and can lead to systems research opportunities for more empirically-inclined researchers. Two kinds of field-based studies (longitudinal and action) and one organizational perspective framework (the Markus interactive perspective framework) are discussed. The paper finishes with an enumeration of possible research projects along with suggested methodologies for conducting them.