Exploring the use of the Delphi method in accounting information systems research

International Journal of Accounting Information Systems

Volumn 14, Issue 3, 2013, Pages 193-208

  Worrell, James L ^a   Di Gangi, Paul M ^b   Bush, Ashley A ^c  

^a UNIVERSITY OF ALABAMA AT BIRMINGHAM   (United States)

^b LOYOLA UNIVERSITY MARYLAND   (United States)

^c FLORIDA STATE UNIVERSITY   (United States)

Author keywords

Delphi method; Expert panel; Interacting groups; IT risk; Methods in accounting research

Indexed keywords

EID: 84878119914     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accinf.2012.03.003     Document Type: Article

References (60)

1. Akkermans H., Bogerd P., Vos B. Virtuous and vicious cycles on the road towards international supply chain management. Int J Oper Prod Manage 1999, 19:565-581.
2. Akkermans H.A., Bogerd P., Yücesan E., van Wassenhove L.N. The impact of ERP on supply chain management: exploratory findings from a European Delphi study. Eur J Oper Res 2003, 146:284.
3. Anderson J., Rungtusanatham M., Schroeder R. A theory of quality management underlying the Deming management method. Acad Manage Rev 1994, 19:472-509.
4. Baldwin-Morgan A. The impact of expert system audit tools on auditing firms in the year 2001: a Delphi investigation. J Inf Syst 1993, 7:16-34.
5. Baldwin A., Trinkle B. The impact of XBRL: a Delphi investigation. Int J Digit Acc Res 2011, 11:1-24.
6. Bassellier G., Benbasat I. Business competence of information technology professionals: conceptual development and influence on IT-business partnerships. MIS Q 2004, 28:673-694.
7. Bassellier G., Reich B., Benbasat I. Information technology competence of business managers: a definition and research model. J Manage Info Syst 2001, 17:159-182.
8. Benbasat I., Zmud R. Empirical research in information systems: the practice of relevance. MIS Q 1999, 23:3-16.
9. Best J. An experiment in Delphi estimation in marketing decision making. J Mark Res 1974, 11:448-452.
10. Boje D., Murnighan J. Group confidence pressures in iterative decisions. Manage Sci 1982, 28:1187-1196.
11. Bonson E., Cortijo V., Excobar T. A Delphi investigation to explain the voluntary adoption of XBXRL. Int J Digit Acc Res 2009, 9:193-205.
12. Brancheau J., Janz B., Wetherbe J. Key issues in information systems management: 1994-1995 SIM Delphi results. MIS Q 1996, 20:225-242.
13. Brancheau J.C., Wetherbe J.C. Key issues in information systems management. MIS Q 1987, 11:22.
14. Brockhoff K. The performance of forecasting groups in computer dialogue and face to face discussions. The Delphi method: techniques and applications 1975, Addison-Wesley, London. H. Linstone, M. Turoff (Eds.).
15. Creswell J. Research design: qualitative, quantitative, and mixed method approaches 2003, SAGE Publications, Thousand Oaks.
16. Cuhls K. Foresight with Delphi studies in Japan. Technol Anal Strateg Manage 2001, 13:555-569.
17. Dalkey N., Helmer O. An experimental application of the Delphi method to the use of experts. Manage Sci 1963, 9:458-467.
18. Daniel E., White A. The future of inter-organisational system linkages: findings of an international Delphi study. Eur J Info Syst 2005, 14:188-203.
19. De Haes S., Van Grembergen W. An exploratory study into IT governance implementations and its impact on business/IT alignment. Info Syst Manage 2009, 26:123-137.
20. Delbecq A., VanddeVen A., Gustafson D. Group techniques for program planning: a guide to nominal group and Delphi processes 1975, Scott, Foresman, Glenview.
21. Doke E.R., Swanson N.E. Decision variables for selecting prototyping in information systems development: a Delphi study of MIS managers. Inf Manage 1995, 29:173-182.
22. Dubois A., Gadde L.-E. Systematic combining: an abductive approach to case research. J Bus Res 2002, 55:553-560.
23. Fomin V., Pedersen M.K., de Vries H. Open standards and government policy: results of a Delphi study. Commun AIS 2008, 22:459-484.
24. Glass R. Rigor vs. relevance: a practitioner's eye view of an explosion of IS opinions. Commun AIS 2001, 6.
25. Greenstein M.M., Hamilton D. Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of big six practicing auditors. Intelligent Systems in Accounting Finance and Management 1997, 6:215-234.
26. Gulati R. Tent poles, tribalism, and boundary spanning: the rigor-relevance debate in management research. Acad Manage J 2007, 50:775-782.
27. Hollander M., Wolfe D. Nonparametric statistical methods 1999, Wiley, New York.
28. Holsapple C., Joshi K. Organizational knowledge resources. Decis Support Syst 2001, 31:39-50.
29. Holsapple C.W., Joshi K.D. An investigation of factors that influence the management of knowledge in organizations. J Strateg Info Syst 2000, 9:235-261.
30. Iden J., Langeland L. Setting the stage for a successful ITIL adoption: a Delphi study of IT experts in the Norwegian armed forces. Info Syst Manage 2010, 27:103-112.
31. Kasi V., Keil M., Mathiassen L., Pedersen K. The post mortem paradox: a Delphi study of IT specialist perceptions. Eur J Info Syst 2008, 17:62-78.
32. Keil M., Cule P., Lyytinen K., Schmidt R. A framework for identifying software project risks. Commun ACM 1998, 41:76-83.
33. Keil M., Tiwana A., Bush A.A. Reconciling user and project manager perceptions of IT project risk: a Delphi study. Info Syst J 2002, 12:103-119.
34. Kendall M., Babington Smith B. The problem of m rankings. Ann Math Stat 1939, 10:275-287.
35. Lampe J., Sutton S. Evaluating the work of internal audit: a comparison of standards and empirical evidence. Acc Bus Res 1994, 24:335-348.
36. Lee A. Rigor and relevance in MIS research: beyond the approach of positivism alone. MIS Q 1999, 23:29-34.
37. Linstone H.A., Turoff M. The Delphi method: techniques and applications 1975, Addison-Wesley Publishing Co.
38. Liu S., Zhang J., Keil M., Chen T. Comparing senior executive and project manager perceptions of IT project risk: a Chinese Delphi study. Info Syst J 2010, 20:319-355.
39. Loch K., Carr H., Warkentin M. Threats to information systems: today's reality, yesterday's understanding. MIS Q 1992, 16:275-285.
40. Malhotra M., Steele D., Grover V. Important strategic and tactical manufacturing issues in the 1990s. Decis Sci 1994, 25:189-214.
41. McCubbrey D. Disintermediation and reintermediation in the U.S. air travel distribution industry: a Delphi study. Commun AIS 1999, 1.
42. McCubbrey D., Taylor R. Disintermediation and reintermediation in the U.S. air travel distribution industry: a Delphi reprise. Commun AIS 2005, 15:464-477.
43. McFadzeen E., Ezingeard J.-N., Birchall D. Information assurance and corporate strategy: a Delphi study of choices, challenges, and developments for the future. Info Syst Manage 2011, 28:102-129.
44. Meredith J., Raturi A., Amoako-Gyampah K., Kaplan K. Alternative research paradigms in operations. J Oper Manage 1989, 8:297-327.
45. Nakatsu R., Iacovou C. A comparative study of important risk factors involved in offshore and domestic outsourcing of software development projects: a two-panel Delphi study. Inf Manage 2009, 46:57-68.
46. Neely A. Production/operations management: research process and content during the 1980s. Int J Oper Prod Manage 1993, 13:5-18.
47. Nevo D., Chan Y. A Delphi study of knowledge management systems: scope and requirements. Inf Manage 2007, 44:583-597.
48. Nicolaou A. Editorial: a dialectic on methodologies in AIS research. Int J Acc Info Syst 2011, 12:81-83.
49. Okoli C., Pawlowski S. The Delphi method as a research tool: an example, design considerations and applications. Inf Manage 2004, 42:15-29.
50. Rainer R., Snyder C., Carr H. Risk analysis for information technology. J Manage Info Syst 1991, 8:129-147.
51. Rowe G., Wright G. The Delphi technique as a forecasting tool: issues and analysis. Int J Forecasting 1999, 15:353-375.
52. Schmidt R. Managing Delphi surveys using nonparametric statistical techniques. Decis Sci 1997, 28:763-774.
53. Schmidt R., Lyytinen K., Keil M., Cule P. Identifying software project risks: an international Delphi study. J Manage Info Syst 2001, 17:5-36.
54. Sherer S., Alter S. Information system risks and risk factors: are they mostly about information systems?. Commun AIS 2004, 14:29-64.
55. Straub D., Ang S. Editor's comments: readability and the relevance versus rigor debate. MIS Q 2008, 32.
56. Straub D., Welke R. Coping with systems risk: security planning models for management decision making. MIS Q 1998, 22:441-469.
57. Sutton S. Toward an understanding of the factors affecting the quality of the audit process. Decis Sci 1993, 24:88-104.
58. Turoff M., Hiltz R. Computer based Delphi processes. Gazing into the oracle: the Delphi method and its applications to social policy and public health 1995, 55-88. Kingsley Publishers, London. M. Adler, E. Ziglio (Eds.).
59. Van de Ven A., Delbecq A. The effectiveness of nominal, Delphi, and interacting group decision making processes. Acad Manage J 1974, 17:605-621.
60. Worrell J., Wasko M., Johnston A. Social network analysis in accounting information systems research. Int J Acc Info Syst 2012, 13.