Process Mining: A New Research Methodology for AIS

Abstract

Process mining is the systematic analysis of the information contained in an event log, which is a data set constructed from the information recorded in modern IT systems. That data consists of both information entered by users, and meta-information about that transaction, such as data stamps and user identity. Critically, meta-information is automatically recorded by the system, beyond the control of the user to manipulate or prevent recording, which makes event logs valuable control tools. Moreover, event log data are so rich that numerous modes of analysis can be conducted on it, yielding many different insights into underlying business processes. Process mining has been widely researched in computer science and management science, as well as adopted in industry with the support of leading high tech companies. This paper provides AIS researchers with an introduction to process mining, a primer on how it is undertaken, and a discussion on why it can add value to both accounting research and practice.