Design science: A lens for evaluating public accounting web sites
We-B Centre & the School of Management Information Systems, Edith Cowan University
Place of Publication
School of Management Information Systems
This paper argues that design science is a crucial aspect of evaluating Public Accounting (PA) web sites quality because of the trend to explore mote of the "IT" that underlies Information Systems (IS). This type of research is widely accepted in Engineering and Computer Science but is relatively young in IS, which can learn much from other disciplines. Since the opportunity exists for PA firms to service business clients online (using the Web), they have to pay more attention to the web site quality; hence the need for an appropriate "lens", or set of analytical techniques and perspectives, to examine this. Design science strives to identify the means to improve the current state of web sites and to understand them. The paper discusses how the design science approach can be applied to PA website quality issues by applying seven research guidelines namely: design as an artefact, problem relevance, design evaluation, research contribution, research rigour, design as a search process, and communication of research.