Abstract The article comments on the implications of the information technology research in accounting. One of the most obvious manifestations of this implication is the failing denunciation heard in information technology workmanship in accounting as such in the research. The situation in the accounting research establishment reminds strongly of a misconception that artificial intelligence theorists used to labor. There arises questions on theories of generalized intelligence and domain-specific expertise related to accounting researchers and to information technology research. Many other researchers critic the integration of information technology in the field of accounting creating unsolicited opinions affecting the profession.
A Sat, study studied this question.