Exploring the use of the Delphi method in accounting information systems research

James L. Worrell, Paul M. Di Gangi and Ashley A. Bush

International Journal of Accounting Information Systems, 2013, vol. 14, issue 3, 193-208

Abstract: Recent focus on the diversity of research methodologies available to accounting information systems (AIS) scholars has led researchers to suggest the Delphi method has reached the limits of its usefulness. Using a review of the accounting and information systems literature, we suggest such a finding is premature for the AIS discipline. The Delphi method is especially useful in reducing ambiguity through the use of expert panels of both practitioners and experts and informing relevant and timely issues facing organizations. In essence, the Delphi method has potential to provide both rigor and relevance to AIS researchers. Our purpose is to review the prior literature on the use of the Delphi method and discuss potential areas of research within the AIS discipline where the method might add value. Based on this review, we develop a series of guidelines on how to properly develop, administer, and assess panel responses and then use an illustrative study example that explores IT risks in operations. We conclude with a discussion of the value of the Delphi method and provide insight into its limitations.

Keywords: Delphi method; Expert panel; IT risk; Methods in accounting research; Interacting groups (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:14:y:2013:i:3:p:193-208

DOI: 10.1016/j.accinf.2012.03.003

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