In 1974, there existed only a few accounting professors listed as “systems” faculty. In the four decades since, at least four major journals have emerged to focus on the progressively evolving discipline that is now known as Accounting Information Systems (AIS). Today, there are over 800 faculty members belonging to the IS and SET sections of the AAA. Within this community, a set of paradigms has been forged which continues to expand and be refined. This body of work sometimes intersects with traditional accounting literature, and yet far too frequently, with a growing regularity, the leading edge of AIS thought runs a course markedly independent from the mainstream of accounting research.

If accounting theories stood alone, independent and quarantined from implementation, then having this disparate stream of AIS research may be more defensible, and yet this is not the case. Although the standard-setting authorities define accounting rules, it is the...

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