The Journal of Information Systems is the premier journal in the accounting information systems (AIS) domain. The journal's primary role is to inform theory and practice in accounting and auditing, in any way that draws upon computerized information systems. Our first task in embarking on our partnership as senior editors of JIS was to develop a shared vision for the journal. We see JIS playing an innovative, forward-looking role in fostering understanding of the nature and implications of AIS. In this editorial, we set out our vision for the types of research that we hope to see published over our term. We first analyze the professional and institutional context in which AIS is practiced and researched. We then define what we see as the nature and boundaries of accounting information systems. We discuss how research in AIS draws from and informs research in cognate disciplines. Then we describe areas of...

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