In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between “accounting” and “business” activities has spawned a world where (technology-enabled) accounting has truly become the language of (technology-driven) business. Leveraging the International Standards Organization model of the phases of business activity, we highlight how utilization of information systems artifacts in each business activity phase yields a broad array of AIS research questions. Second, we encourage design science and behavioral science AIS research to work synergistically, such that the outputs of each paradigm inform the research conducted in the other paradigm. We suggest that a more purposeful integration of design science and behavioral science AIS research over time can improve the rigor and relevance of AIS research to advance knowledge in the field, amplify the impact of AIS research for our colleagues in both accounting and information systems, and improve the practical applicability of the research findings.

在本文中，我们提出了一种重新构想设计科学和行为科学会计信息系统 (AIS) 研究的范围和影响的新方法。为此，我们首先要明确考虑会计对业务职能的广泛影响。信息技术在整个组织中的普及以及“会计”和“业务”活动之间界限的模糊催生了一个世界，在这个世界中，（技术支持的）会计真正成为（技术驱动的）业务的语言。利用业务活动阶段的国际标准组织模型，我们强调在每个业务活动阶段利用信息系统工件如何产生广泛的 AIS 研究问题。第二，我们鼓励设计科学和行为科学 AIS 研究协同工作，以便每个范式的输出为在另一个范式中进行的研究提供信息。我们建议，随着时间的推移，更有针对性地整合设计科学和行为科学 AIS 研究可以提高 AIS 研究的严谨性和相关性，以推进该领域的知识，扩大 AIS 研究对会计和信息系统同事的影响，以及提高研究成果的实用性。