Keywords

design science, artifacts, recommendations, practice relevance

Abstract

Design Science Research (DSR) is a rigorous research methodology widely used in other fields like computer science and engineering, but its application in accounting is still relatively limited. This paper reviews the implementation of DSR published in accounting journals and provides recommendations to improve the authoring and reviewing processes. We review 51 DSR articles published in accounting journals between 2011 and 2023. The analysis identified areas where papers excelled and fell short, leading to recommendations in the following key aspects: adherence to a research framework, validation of research questions, defining objectives of artifacts, developing a more diverse set of artifacts, evaluation of artifacts, and presenting results effectively. By following these recommendations, authors and reviewers can enhance the quality and impact of DSR research in accounting and increase its publication in prestigious journals.

Original Publication Citation

Myers, Noah and Snow, Mason C. and Waddoups, Nathan and Wood, David A., Improving the Production and Reviewing of Design Science Research in Accounting (May 9, 2024). Available at SSRN: https://ssrn.com/abstract=4823240 or http://dx.doi.org/10.2139/ssrn.4823240

Document Type

Peer-Reviewed Article

Publication Date

2024

Publisher

SSRN

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Download

Included in

Accounting Commons

Share

COinS