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Leveraging the synergies between design science and behavioral science research methods

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Listed:
  • Sutton, Steve G.
  • Arnold, Vicky
  • Collier, Phil
  • Leech, Stewart A.

Abstract

For over two decades, information systems researchers have grappled with defining what constitutes good design science research. With too many older papers simply documenting the development of systems without a clear message of the contribution to science, design science fell out of favor with the information systems discipline. With the emergence of intelligent systems and the re-shaping of knowledge work, substantial effort has recently focused on articulating what constitutes a design science research contribution. In recent years, however, the discussion on the role of behavioral theory and behavioral research in complementing design science research has faded away. In this paper, we argue for a broader view on the synergies of behavioral and design science research with an emphasis on the greater role that behavioral science can take in shaping and validating design science research and motivating future research. We use the INSOLVE program of research as a proof of concept for how this synergistic relationship can be leveraged.

Suggested Citation

  • Sutton, Steve G. & Arnold, Vicky & Collier, Phil & Leech, Stewart A., 2021. "Leveraging the synergies between design science and behavioral science research methods," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    • Handle: RePEc:eee:ijoais:v:43:y:2021:i:c:s1467089521000385
    DOI: 10.1016/j.accinf.2021.100536
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    References listed on IDEAS

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    1. Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Impact of intelligent decision aids on expert and novice decision‐makers’ judgments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(1), pages 1-26, March.
    2. Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton & Andrew Vincent, 2013. "Incase: Simulating Experience To Accelerate Expertise Development By Knowledge Workers," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 20(1), pages 1-21, January.
    3. Stewart A Leech & Nicole Clark & Philip A Collier, 1999. "A generalized model of decision‐making processes for companies in financial distress," Accounting Forum, Taylor & Francis Journals, vol. 23(2), pages 155-174, June.
    4. Steve G. Sutton & Ronald Young & Phyllis McKenzie, 1995. "An Analysis of Potential Legal Liability Incurred Through Audit Expert Systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 4(3), pages 191-204, September.
    5. Philip A Collier & Stewart A Leech & Nicole Clark, 1999. "A validated expert system for decision making in corporate recovery," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(2), pages 75-88, June.
    6. Wanda J. Orlikowski & C. Suzanne Iacono, 2001. "Research Commentary: Desperately Seeking the “IT” in IT Research—A Call to Theorizing the IT Artifact," Information Systems Research, INFORMS, vol. 12(2), pages 121-134, June.
    7. Vicky Arnold & Nicole Clark & Philip A. Collier & Stewart A. Leech & Steve G. Sutton, 2004. "Explanation provision and use in an intelligent decision aid," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 5-27, January.
    8. Carlin Dowling & Stewart a. Leech, 2014. "A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 230-252, March.
    9. 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.
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    Cited by:

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    2. Desai, Vikram & Bucaro, Anthony C. & Kim, Joung W. & Srivastava, Rajendra & Desai, Renu, 2023. "Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    3. Kelton, Andrea Seaton & Murthy, Uday S., 2023. "Reimagining design science and behavioral science AIS research through a business activity lens," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    4. Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin, 2024. "Development of a decision support system for client acceptance in independent audit process," International Journal of Accounting Information Systems, Elsevier, vol. 53(C).
    5. Sutton, Steve G. & Arnold, Vicky & Holt, Matthew, 2023. "An extension of the theory of technology dominance: Capturing the underlying causal complexity," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).

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