This panel will discuss a number of issues related to the "field" or "domain" of accounting information systems (AIS). The general question to be debated is: "Is there a valid, well-founded, cogent field of research and practice that we are willing to label AIS?" If so, what are the scope and boundaries of AIS research? What are the peculiar characteristics of AIS and how do they differ from information systems (or MIS) as a field of inquiry? The panel will be conducted as an informally structured debate with Professors Mason and McFarlan taking the more general information systems perspective and Professors Mock and Wilkinson delineating the AIS point of view. The journal editors will also have the opportunity to discuss editorial issues and interests related to potential AlS research and publication.