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

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  • Geerts, Guido L.

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.

Suggested Citation

  • Geerts, Guido L., 2011. "A design science research methodology and its application to accounting information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 142-151.
    • Handle: RePEc:eee:ijoais:v:12:y:2011:i:2:p:142-151
    DOI: 10.1016/j.accinf.2011.02.004
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    References listed on IDEAS

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    1. Herbert A. Simon, 1996. "The Sciences of the Artificial, 3rd Edition," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262691914, April.
    2. Joseph G. Walls & George R. Widmeyer & Omar A. El Sawy, 1992. "Building an Information System Design Theory for Vigilant EIS," Information Systems Research, INFORMS, vol. 3(1), pages 36-59, March.
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