AIS Dissertations: Are They Helping To Define The Research Domain?

Abstract

The initial research experience of most accounting information systems (AIS) academics is the dissertation. It often forms the basis for much of the academic's continuing research and interests. This paper explores the emphasis of AIS dissertations in an effort to determine if they contribute to the research domain. The results show that, in fact, the dissertations employ a variety of research methodologies, and contribute significantly to the needs of users, auditors, and designers. However, with the exception of the field of auditing there is a noticeable lack of interdisciplinary research and a growing tendency to be seduced by technology. Such a pattern does not bode well for the AIS research domain and may contribute to a "field devoid of theory and general principles" (Weber, 1987).