A design science research methodology and its application to accounting information systems research

Guido L. Geerts

International Journal of Accounting Information Systems, 2011, vol. 12, issue 2, 142-151

Abstract: Natural science research follows a stereotypical pattern and such uniformity makes it easier to recognize and evaluate the results of such research. A similar format has been lacking for design science research. This issue was addressed by Peffers et al. (2008) who defined such a template for design science research for information systems: the design science research methodology (DSRM). In this paper, we first discuss design science research and the DSRM. Then, we illustrate the application of the DSRM to AIS research through retroactive analysis. Finally, we integrate the DSRM into the operational specification of artifact networks and use the REA literature for illustration purposes.

Keywords: AIS; Artifact network; Design science research; DSRM (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (26)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:12:y:2011:i:2:p:142-151

DOI: 10.1016/j.accinf.2011.02.004

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