The Complexity and the Research area of AIS

Abstract

Aims to look into the fundamental purpose of accounting information systems (AIS).

Design/methodology/approach – The paper is based on research and the authors' own knowledge and experience.

Findings – Finds that, if AISs are to justify their function, they have to be re‐defined or “re‐engineered” in light of the new developments mentioned in this article.

Originality/value – The paper indicates the complexity of accounting information systems and justifies the view that the field of research in accounting information systems is wide, multidisciplinary and promising. The results of a well‐conducted research, which is much needed, should benefit organisations and society as a whole.