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Integrating the Accountant and the Information Systems Development Process

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  • Jesse F. Dillard

Abstract

To possess traditional accounting knowledge is a necessary but no longer sufficient condition for an accounting information professional. One must also understand information systems design, development, and applications and be able to integrate these two bodies of knowledge within complex organization settings. The following discussion provides a brief review of structuration theory. Next, the application of structuration theory to aid in understanding organization context is illustrated using a specific information system design situation as well as a global strategic systems environment. The analysis leads to the conclusion that the accounting information expert is required to integrate accounting knowledge with a strategic perspective in order to facilitate the specification of information systems requirements. Working as a member of the design, development, and implementation group as well as a primary user of its product, it is crucial to understand information systems development tools. If the accounting information expert does not appreciate the technological possibilities and constraints, the necessary assistance cannot be provided to management as they strive to respond to a dynamic market environment. A discussion of possible future research areas concludes the presentation.

Suggested Citation

  • Jesse F. Dillard, 2000. "Integrating the Accountant and the Information Systems Development Process," Accounting Forum, Taylor & Francis Journals, vol. 24(4), pages 407-421, December.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:4:p:407-421
    DOI: 10.1111/1467-6303.00049
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    Cited by:

    1. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    2. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
    3. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    4. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.

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