Exploiting comparative advantage: A paradigm for value added research in accounting information systems

Michael G. Alles, Alexander Kogan and Miklos A. Vasarhelyi

International Journal of Accounting Information Systems, 2008, vol. 9, issue 4, 202-215

Abstract: Following the lead of recent papers by Demski [Demski J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): 153–157], Fellingham [Fellingham J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): 159–163] and Hopwood [Hopwood A. Whither Accounting Research? Account Rev 2007;82(5): 1365–1374] which questioned the direction and value added of non-AIS accounting research, we discuss the state of research in Accounting Information Systems. AIS researchers face a significant hurdle in undertaking value added research given that the financial and human resources that industry devotes to research and development of AIS technology dwarf the capabilities of academic researchers. In these circumstances, we put forward a paradigm for AIS research based on the principle of comparative advantage, which is the powerful economic force that ensures that trade can take place even between parties where one has an absolute superiority over the other. It is our contention that if AIS academics are to succeed in creating value added research then they have to identify what they can do that the AIS industry, despite all its financial and human resource advantages, cannot or will not do. And what economic theory indicates is that such opportunities to add value always exist — if only academics are willing to seek them out. We illustrate our paradigm by analyzing three potential sources of comparative advantage for AIS researchers and discussing illustrative examples of research in each of these areas.

Keywords: Theory; Practice; Knowledge transfer; Skill application; Long term normative research; Continuous auditing; XBRL (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (12)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:9:y:2008:i:4:p:202-215

DOI: 10.1016/j.accinf.2008.06.001

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