The present study addresses the research frameworks and directions in the area of accounting information systems (AIS) by conducting a comprehensive survey of 76 A/S doctoral dissertations published between 1980 and 1990. The central research task is to identify the distinctive features of A/S that distinguish it from other disciplines. The procedure of the survey analysis is as follows. First, the A/S dissertations are categorized according to information systems (IS) and accounting. Then, some representative A/S research areas are documented, based on the IS/accounting domain combinations. The paper also attempts to discover the topical trends, supporting bases, and qualitative aspects of the A/S research. The survey reveals a : 1) the existence of economics as a supporting discipline, 2) the topical trend consistent with the evolution of IS, but restricted by the specific combinations of its parent domains, and 3) the need for intellectual rigor in the A/S research.