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"Broadening the boundaries of accounting: a call for interdisciplinarit" by Erin Jade Twyford and Roba Abbas

Purpose: This paper aims to present a preliminary exploration of the intersections between the accounting and information systems (IS) disciplines. Using the illustrative example of the COVIDSafe app, released by the Australian federal government in response to the “wicked problem” of COVID-19, we demonstrate the value of interdisciplinarity to broaden the boundaries of accounting beyond a technical orientation to encompass social and moral considerations. Design/methodology/approach: We apply a high-level view of socio-technical theory derived from the IS discipline by using a close-reading method of publicly available media and federal government sources related to the COVIDSafe app collected between April 2020 and April 2021. This theoretical lens allows for an enhanced understanding of the technical, environmental/regulatory, and social subsystems relating to accounting and accountability while supporting interdisciplinary reflection. Findings: Addressing complex and wicked pro ....

Covid 19 , Information Systems , Ocio Technical Theory ,