Preface. Information Systems Practice and Theory. Information technology in accounting: assessing the impact on accountants and organizations (J.E. Hunton, L. Flowers). Does it pay off? Evidence from a multidimensional analysis (S. Bhattacharya et al.). Discussion of: does it payoff? Evidence from a multidimensional analysis (U.S. Murthy). A framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (A.S. Dunk, S.J. Roohani). A discussion of a framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (A.S. Dunk, S.J. Roohani). A discussion of a framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (T.S. Amer). An experimental analysis of multimedia annual reports on non-expert report users (C.E. Clements, C. Wolfe). Comments: an experimental analysis of multimedia annual reports of non-expert report users (D. Gibson). Information Systems and the Accounting/Auditing Environment. Incentive to shirk, privately held information, and the decision to implement an information system with known quality problems (B. Tuttle et al.). Resistance to system development: an equity-based model (P.A. Essex). Comments: resistance to system development: an equity-based model (G.L. Cook). Factors affecting the use of different types of explanations provided by expert systems (Ko-Cheng Hsu, P.J. Steinbart). Discussion of factors affecting the use of different types of structures: a sructuration approach to evaluating information technology (J.F. Dillard, K. Yuthas). Response to fluid structures: a structuration approach to information technology (M.M. Eining). Perspectives on Information Systems Research. Opportunities for research on the use of technology to mit