Accounting Theory as a Bayesian Discipline

Sustaining Information Systems as a Discipline: Towards an Evolving Theory of Information Systems Discipline

When designing information systems as complex systems through Information Systems (IS) discipline, researchers and practitioners not only apply models, methods and theories of management and control – they also use the same from engineering, linguistics, cognitive science, environmental science, biology, social science, artificial intelligence, systems thinking and cybernetics and etc. This div...

Approximate Bayesian inference as a gauge theory

In a published paper (Sengupta et al., 2016), we have proposed that the brain (and other selforganized biological and artificial systems) can be characterized via the mathematical apparatus of a gauge theory. The picture that emerges from this approach suggests that any biological system (from a neuron to an organism) can be cast as resolving uncertainty about its external milieu, either by cha...

Introspection within the IS discipline - Social Cognitive Theory as a Reference Theory for Future Research

A multitude of theoretical models and constructs has been used to investigate individual behavior. We have now reached a point where the IS discipline requires cohesive guidance to make sense of such a large number of theoretical considerations but also to assist future research in identifying theories that have the potential to shed some new light to understand individual behaviour. The aim of...

A Theory of Discipline for Professional Misconduct

Food Safety Accounting: As a Novel Interdisciplinary Approach in Iran