Should Informatics Be the Theoretical Paradigm of AIS? A Panel Discussion of AIS Researchers

Some have argued that the absence of a unifying theory has limited the contribution of Accounting Information Systems (AIS) to accounting research and practice. Hunton (2006) proposed the Science of Informatics as a unifying theory. Informatics is an interdisciplinary science that studies the representation, processing and communication of information in natural and artificial systems. The panel discussion, “Informatics: Should This Be the Next Theoretical Paradigm for AIS?”, held at the 2007 AIS Educator Conference, explores this topic. Some panelists expressed concern about the effect on accounting software design and on publishing in top journals of adopting informatics as a theoretical foundation. Others suggested that informatics could provide legitimacy by linking AIS research to the mainstream accounting research. Some panelists believed that an informatics foundation would better position AIS research relative to accounting research and increase funding. Consensus opinion noted the value of more research into the contribution of informatics as a theoretical foundation for AIS. This paper briefly reviews the Science of Informatics, summarizes the panel discussion, and concludes with suggestions for integrating informatics into AIS education.