JIS Senior Editors' Blog

Journal of Information Systems

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  • Roger S Debreceny
    Our vision for the Journal of Information Systems
    blog entry posted December 27, 2013 by Roger S Debreceny 

    The Journal of Information Systems is the premier journal in the Accounting Information Systems domain. We take over a Journal that is in an excellent state. Under the leadership of editor Miklos Vasarhelyi, JIS has grown to publish a significant amount of important and vital research. Theme issues on areas such as virtual worlds, XBRL and IT governance have shown that the AIS domain is alive and well.

    AIS is a sub-discipline that sits between accounting and auditing, on the one hand, and management information systems and computer science, on the other. The journal’s primary role is to inform theory and practice in accounting and auditing, in any way that draws upon computerized information systems. In so doing, we employ theory and practice from the cognate disciplines of MIS and computer science as well as from accounting, auditing and the disciplines of economics, management, psychology, sociology, philosophy and history. There is almost total reliance of accounting and auditing on computerized information systems.

    Equally, information technology plays a ubiquitous role in all aspects of the lives of individuals and of organizations. Indeed, organizational members increasingly access accounting information systems directly, bypassing accounting and MIS, for purposes of their own analyses and reporting. Within these organizations, IT is key for value adding and risk management. We also see enhanced innovation in the building of solutions for accounting and auditing, as well as data repositories for all organizational users.