A design science research methodology and its application to accounting information systems research

Natural science research follows a stereotypical pattern and such uniformity makes it easier to recognize and evaluate the results of such research. A similar format has been lacking for design science research. This issue was addressed by Peffers et al. (2008) who defined such a template for design science research for information systems: the design science research methodology (DSRM). In this paper, we first discuss design science research and the DSRM. Then, we illustrate the application of the DSRM to AIS research through retroactive analysis. Finally, we integrate the DSRM into the operational specification of artifact networks and use the REA literature for illustration purposes.

Research Highlights
► Introduction of the design science research methodology (DSRM) into the AIS literature.
► Explicit integration of knowledge tool specifications as part of the DSRM.
► Retroactive analysis of six AIS design science papers in terms of the DSRM.
► Operational specification of artifact networks.