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Information Systems and Accounting Research

In: Business and Management

Submitted By atvracer70
Words 611
Pages 3
Guido L. Geerts, author of “A Design Science Research Methodology and Its Application to Accounting Information Systems Research,” asserts most of research currently conducted in the accounting information systems (AIS) and information systems (IS) areas focuses on understanding why things work the way they do, also known as “natural science (Geerts, 2011).” The primary goal of the paper was to introduce the design science research methodology (DSRM) into accounting information systems (AIS) literature by discussing the DSRM, applying the DSRM to different AIS design science papers, and then integrating the DSRM as part of the operational AIS literature (Geerts, 2011). “Currently, integration is increasingly needed in the business environment. This need emerges from the efficiency and synergy requirements necessary in a complex and turbulent environment. In other words, integration is needed to facilitate coordination, which is again related to the building of competitive advantage.”
(Granlund & Malmi, 2002, p. 305).
Detail
Geerts’ introduction gives definitions and history of the concept of DSRM and AIS so that the reader may transition along with the article. There is discussion of each methodology giving the history and the science behind it and then he moves into how the application of DSRM was discussed in the AIS area. According to Geerts the DSRM has three objectives and aims at improving the production, presentation, and evaluation of design science research while being consistent with its original principles and guidelines (Geerts, 2011).
Following the discussion of the DSRM model, Geerts applies the DSRM to a generalized framework for accounting systems in a shared data environment taking DSRM activities and integrating the knowledge tools through numerous examples resulting in several observations (Geerts, 2011). The observations were (1)...

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