The complexity and the research area of AIS

Aims to look into the fundamental purpose of accounting information systems (AIS).

The paper is based on research and the authors' own knowledge and experience.

Finds that, if AISs are to justify their function, they have to be re‐defined or “re‐engineered” in light of the new developments mentioned in this article.

The paper indicates the complexity of accounting information systems and justifies the view that the field of research in accounting information systems is wide, multidisciplinary and promising. The results of a well‐conducted research, which is much needed, should benefit organisations and society as a whole.