Improving the production and reviewing of design science research in accounting
摘要
The design science research (DSR) methodology, widely adopted in computer science and engineering, remains underutilized in accounting. DSR is designed to produce practice-relevant scholarship. We examine 51 DSR articles published in accounting journals and offer six recommendations to strengthen both authoring and peer review: follow a clear framework, validate the research question, state artifact objectives, diversify artifact types, evaluate rigorously, and report results clearly. These recommendations will help authors and reviewers enhance the quality and impact of DSR research in accounting and increase its publication in general interest journals.