Integrating the Accountant and the Information Systems Development Process

Jesse F. Dillard

Accounting Forum, 2000, vol. 24, issue 4, 407-421

Abstract: To possess traditional accounting knowledge is a necessary but no longer sufficient condition for an accounting information professional. One must also understand information systems design, development, and applications and be able to integrate these two bodies of knowledge within complex organization settings. The following discussion provides a brief review of structuration theory. Next, the application of structuration theory to aid in understanding organization context is illustrated using a specific information system design situation as well as a global strategic systems environment. The analysis leads to the conclusion that the accounting information expert is required to integrate accounting knowledge with a strategic perspective in order to facilitate the specification of information systems requirements. Working as a member of the design, development, and implementation group as well as a primary user of its product, it is crucial to understand information systems development tools. If the accounting information expert does not appreciate the technological possibilities and constraints, the necessary assistance cannot be provided to management as they strive to respond to a dynamic market environment. A discussion of possible future research areas concludes the presentation.

Date: 2000
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/10.1111/1467-6303.00049 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:24:y:2000:i:4:p:407-421

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1111/1467-6303.00049

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().