International Journal of Accounting Information Systems 5 (2004) 369 370

Introduction

Fourth International Research Symposium on Accounting Information Systems

In December 2003, the Fourth International Research Symposium on Accounting Information Systems (IRSAIS) was held in Seattle, Washington, USA, immediately preceding the International Conference on Information Systems (ICIS). The four primary articles in this special issue of IJAIS are revised versions of the papers presented at the IRSAIS. In her manuscript, bIS/IT Outsourcing Practices of Small and Medium Sized Manufacturers,Q Rohde notes that most research to date has focused on outsourcing practices in very large companies. She, however, uses in-depth case studies to explore outsourcing practices of small and medium-size manufacturing firms. She also examines the nuances of the outsourcing arrangements themselves. Mauldin and Richtermeyer, in bAn Analysis of ERP Annual Report Disclosures,Q explore two elements of ERP disclosures. First, they investigate the differentiating elements of firms that choose to disclose ERP versus those firms that do not disclose. Second, they delineate the nature and variety of ERP disclosures for those firms that do include ERP information in their annual reports. Bowen, Rohde, and Wu have an article entitled bImperfect Communication between Information Requestors and Information Providers: The Effects of Syntactic and Extraneous Ambiguity,Q in which they research ambiguities contained in information requests from managerial end users. Specifically, they use a laboratory experiment to examine the effects of extraneous and syntactic ambiguity on query developers. In bA Model for Investigating Telework in Accounting,Q Hunton and Harmon note that telework has had a significant effect on accounting practice and that it will likely increase dramatically in the future. They accordingly develop a model of telework behavior as a basis for future research in this arena. Their model is primarily based in expectancy theory and is enhanced by the theories of procedural justice and self-determination. Being involved with the Fourth Annual IRSAIS was exciting for numerous reasons. As usual, it is always intriguing to see the work of some of the finest researchers in our discipline, and the submissions to IRSAIS were no exception. Also, this was our first
1467-0895/$ - see front matter D 2004 Elsevier Inc. All rights reserved. doi:10.1016/j.accinf.2004.07.004

370

Introduction

official meeting as a sanctioned special interest group within ICIS. Thanks to the efforts of numerous people, and especially Steve Sutton and Jane Fedorowicz, SIG-ASYS was launched in the fall just prior to the ICIS conference. For me, a truly significant outgrowth of this IRSAIS was the association with the AIS Research Symposium (AISRS). The AISRS had its first meeting in Phoenix in February 1994 and was held there annually for 11 years. At the IRSAIS business meeting in 2003, the decision was made to associate the AISRS with the IRSAIS. This affiliation will begin in December 2004. The AISRS will be held in conjunction with the IRSAIS. Each year, the IRSAIS/ICIS is held in North America. For example, IRSAIS/ICIS will be in Washington, DC, in December 2004 and in Las Vegas in December 2005; thus, AISRS will be in held in conjunction with IRSAIS those years. In the years when IRSAIS is held outside North America, AISRS will have a separate meeting in North America (time and location to be determined). The first year for a separate North American meeting will be 2006, when ECAIS will join with IRSAIS/ICIS in London. Throughout this process, I was once again amazed and delighted with the enthusiastic response I received from reviewers. They provided boundless energy and commitment to the review process, all in an effort to maintain rigorous research standards in our discipline. A special mention should also be made of Grant Castner (University of Oregon). Grant was the local arrangements chair for IRSAIS, and his professional, diligent approach made the entire symposium that much more enjoyable. On a final note, I would like to thank Steve Sutton. I have known Steve for many years, and I have watched him work tirelessly to define and refine the discipline of Accounting Information Systems. His efforts have not only improved our discipline beyond measure, but they have also enhanced the careers of many, if not most, AIS researchers. Steve does not do this work for accolades. Indeed, he is very humble about his accomplishments. I would, however, feel remiss if I did not use this space to publicly thank him on behalf of the discipline for his time, his talent, and his caring. W. Ken Harmon Else School of Management, Millsaps College, 1701 N. State Street, Jackson, MS 39210-0001, United States E-mail address: harmowk@millsaps.edu. Tel.: +1 601 974 1250. 13 July 2004