Design science for future ais: Transferring continuous auditing issues to a gradual methodology

Abstract

The tightened legal framework and technical evolution increase the relevance of effective Accounting Information Systems (AIS). In this context, researchers and practitioners predict the transition from traditional auditing to automated Continuous Auditing (CA). However, the organizational implementation of CA is still an unsolved problem in AIS research. To face this challenge, the authors of this paper used a Design Science Research (DSR) model considering the characteristics of CA. The proposed artifact in this paper is a gradual methodology which addresses general issues of CA implementation projects. The authors evaluate this artifact in an argumentatively descriptive way before stating limitations and giving an outlook on future research. Ultimately, the authors believe that the proposed methodology as well as the DSR approach for CA research contribute to the knowledge base and set the baseline for further investigations. © Springer International Publishing Switzerland 2015