Towards the Increased use of Action Research in Accounting Information Systems

The purpose of this essay is to argue that action research ought to be more widely used in accounting information systems research. The term “action research” encompasses a variety of qualitative and interpretive approaches which have as their twin goals, the pursuit of useful knowledge and the creation of active plans for organizational or social change. Case studies, ethnologies and action research studies have appeared in recent years in mainstream management information systems journals, but rarely in mainstream accounting journals. Mainstream accounting journals have emphasized positivistic methods in the name of rigor and the pursuit of scientific knowledge, but such research often has little impact on real world organizations. Action research seeks not only the attainment of use‐ful knowledge, but effective change in organizations and society.