AIS Dissertations From 1986-2000: An Analysis Of Research Topic And Method

This study identifies and examines accounting information systems (AIS) dissertations from 1986 through 2000 by research topic and method to provide insights into their contribution to accounting knowledge. This examination also identifies key universities where AIS dissertations have been produced by accounting faculty. AIS dissertation data are compared to Samuels and Steinbart (2002), which examines articles in the Journal of Information Systems (JIS) by AIS research topics and methods over the same period, as well as to articles in the International Journal of Accounting Information Systems (IJAIS) (formerly Advances in Accounting Information Systems). Results indicate evidence of mirror, lead, and lag effects over the timeframe of study between AIS dissertations and JIS and IJAIS articles with respect to research topics covered and methods utilized. Publication rates for these dissertations in JIS and IJAIS are also provided. Finally, this study presents comparisons to other accounting dissertation studies.