Editorial Policy

OVERVIEWJIS welcomes research and practice articles and commentaries as well as papers on special topics as discussed below.All the papers in JIS must contribute to AIS or IS/IT-related accounting or auditing research.This contribution may be direct, by working with settings in AIS or IS/IT-related accounting or auditing.Equally important, the contribution may be indirect, by bringing to AIS, accounting, and auditing the benefits and implications of research in management information systems, management science, computer science, psychology, sociology or other fields.Evidence of this contribution may be highlighted by drawing from theories and evidence in the AIS or IS/IT-related accounting or auditing literature.It may also be made by drawing conclusions in the paper for research and practice in AIS or IS/IT-related accounting or auditing.It is the author's responsibility to ensure these contributions are apparent.JIS seeks to publish papers that demonstrate high levels of communication with its target audience.Readers of JIS include researchers with training in a variety of disciplines, including information systems, computer science, accounting, and auditing.Many in the AIS research community have formal training in IT as well as in IS/IT-related accounting and auditing.Additionally, the AIS research community traditionally has strong connections with the professional community in accounting-related professional services firms, IT consulting and technology firms, and private and public sector organizations.Papers published in JIS should actively engage with this broad audience, without sacrificing research quality.JIS also seeks to publish highly innovative research.The innovations may arise, for example, from unique experimental methodologies, new or meta-theoretic developments, or bringing order to an unsettled body of research.Authors are invited to highlight their manuscript's innovative characteristics in their submission letter.JIS highly values straightforward language that communicates concepts and graphical approaches in the communication of complex issues and data analysis.As discussed below, material that is necessary for understanding the paper at a deep technical level should be provided separately in the submission and will be maintained as Supplemental Materials, in the AAA Digital Library.