The role of IT into Accounting Research and Practice

As information and communication technologies (ICT) become more deeply ingrained and inextricably woven into the fabric of organizations, more perplexing research and practice questions emerged. This commentary applies an organizing information systems research framework to accounting. The framework explicitly recognizes that complexities of the accounting value chain define relevant practice issues for research. The application of framework with examples that integrate different accounting disciplines and different research methodologies are demonstrated. How design science, archival, and behavioral research paradigms work together to advance theory and inform practice are emphasized by using a select number of prior research studies. In addition, how the framework directs future research for both well-established and emerging practice issues, are explained.