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Collaborative design research: Lessons from continuous auditing

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

Abstract

In this paper we discuss Collaborative Design Research – a hybrid methodology for undertaking design science research in collaboration with industry partners – that has been applied to the area of Continuous Auditing and which also has wider applicability to AIS research. Collaborative Design Research has a role at the time in the evolution of a field when early adopting practitioners have made the decision to implement an innovation, but there is as yet no established product or set of best practices that makes it obvious what they should do. We discuss eight key issues facing researchers attempting to do collaborative design research: 1) choice of implementation partner (IP), 2) choice of projects, 3) managing expectations, 4) building on the expertise of the IP, 5) introducing innovation to the IP, 6) project evaluation and reassessment, 7) cost and resource management, and 8) publishing results.

Suggested Citation

  • Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2013. "Collaborative design research: Lessons from continuous auditing," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 104-112.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:2:p:104-112
    DOI: 10.1016/j.accinf.2011.06.004
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    References listed on IDEAS

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    1. Joan E. van Aken, 2004. "Management Research Based on the Paradigm of the Design Sciences: The Quest for Field‐Tested and Grounded Technological Rules," Journal of Management Studies, Wiley Blackwell, vol. 41(2), pages 219-246, March.
    2. Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2008. "Exploiting comparative advantage: A paradigm for value added research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 202-215.
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    2. Ana Maria Magalhães Correia & Clarissa Figueredo Rocha & Luiz Carlos Duclós & Claudimar Pereira da Veiga, 2021. "Integration of Business Processes With Activities and Information: Evidence From Brazil," SAGE Open, , vol. 11(1), pages 21582440211, March.
    3. Mahama, Habib & Elbashir, Mohamed Z. & Sutton, Steve G. & Arnold, Vicky, 2016. "A further interpretation of the relational agency of information systems: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 16-25.

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