The roles of accounting information systems in an organization experiencing financial crisis

Abstract

This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In particular, during the early phases of the crisis the AIS did not appear to possess the requisite qualities for effective pro-active nor responsive crisis management. A fuller understanding of these roles requires researchers to appeal to more empirically grounded models.