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

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

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.

Suggested Citation

  • Worrell, James L. & Di Gangi, Paul M. & Bush, Ashley A., 2013. "Exploring the use of the Delphi method in accounting information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 193-208.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:3:p:193-208
    DOI: 10.1016/j.accinf.2012.03.003
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    1. Akkermans, Henk A. & Bogerd, Paul & Yucesan, Enver & van Wassenhove, Luk N., 2003. "The impact of ERP on supply chain management: Exploratory findings from a European Delphi study," European Journal of Operational Research, Elsevier, vol. 146(2), pages 284-301, April.
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    3. Rowe, Gene & Wright, George, 1999. "The Delphi technique as a forecasting tool: issues and analysis," International Journal of Forecasting, Elsevier, vol. 15(4), pages 353-375, October.
    4. Norman Dalkey & Olaf Helmer, 1963. "An Experimental Application of the DELPHI Method to the Use of Experts," Management Science, INFORMS, vol. 9(3), pages 458-467, April.
    5. Dubois, Anna & Gadde, Lars-Erik, 2002. "Systematic combining: an abductive approach to case research," Journal of Business Research, Elsevier, vol. 55(7), pages 553-560, July.
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    Cited by:

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    3. Paul M. Gangi & Allen C. Johnston & James L. Worrell & Samuel C. Thompson, 2018. "What could possibly go wrong? A multi-panel Delphi study of organizational social media risk," Information Systems Frontiers, Springer, vol. 20(5), pages 1097-1116, October.
    4. Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    5. Khaled Alzeaideen, 2020. "Construction of Competitive Advantage Instrument in Jordanian SME Context Using Structural Equation Modelling," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 236-251, January.
    6. Jaime de Pablo Valenciano & Juan Uribe-Toril & Juan Milán-García & José Luis Ruiz-Real & José Antonio Torres Arriaza, 2019. "Auxiliary Companies of the Horticultural Sector as a Competitiveness Element: The Case of Almeria (Spain)," IJERPH, MDPI, vol. 16(14), pages 1-19, July.
    7. Saeed Nosratabadi & Gergo Pinter & Amir Mosavi & Sandor Semperger, 2020. "Sustainable Banking; Evaluation of the European Business Models," Papers 2003.13423, arXiv.org.
    8. Huiru Zhao & Nana Li, 2015. "Risk Evaluation of a UHV Power Transmission Construction Project Based on a Cloud Model and FCE Method for Sustainability," Sustainability, MDPI, vol. 7(3), pages 1-30, March.
    9. Ekström, Thomas & Hilletofth, Per & Skoglund, Per, 2021. "Towards a purchasing portfolio model for defence procurement – A Delphi study of Swedish defence authorities," International Journal of Production Economics, Elsevier, vol. 233(C).
    10. Tiberius, Victor & Hirth, Stefanie, 2019. "Impacts of digitization on auditing: A Delphi study for Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    11. Huang, Shaio-Yan & Wang, Tawei & Huang, Yu-Ting & Yeh, Tzu-Ning, 2024. "Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    12. Menéndez-Caravaca, Eloísa & Bueno, Salvador & Gallego, M. Dolores, 2021. "Exploring the link between free and open source software and the collaborative economy: A Delphi-based scenario for the year 2025," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    13. Paul M. Gangi & Allen C. Johnston & James L. Worrell & Samuel C. Thompson, 0. "What could possibly go wrong? A multi-panel Delphi study of organizational social media risk," Information Systems Frontiers, Springer, vol. 0, pages 1-20.

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