Information technology (IT) has become one of the most important resources in organizations. Managers can improve operation efficiency and effectiveness by understanding the key issues regarding information technology. Accordingly, accounting information and accounting decisions rely heavily on information technology in recent years. Before we jump into the interdisciplinary researches in accounting and information systems, the course starts with the basic concepts in research. Then we will review what information technology researchers are doing in recent years. The review provides an idea that accounting people can learn from the IT area. We will discuss several recent (working) papers to see some examples of interdisciplinary researches later.