Abstract
This paper discusses major issues and institutional requirements for human subjects' research. In particular, it considers the responsibilities of principal investigators or individual researchers conducting human subjects research in management information systems. The paper introduces the issues related to human subjects' research and presents the background and responsibilities of institutional review boards. An overview is presented of institutional review boards as they relate to management information systems within the broader context of social and behavioral science research. The data collection instruments commonly used in management information systems studies are considered in relation to human subject involvement. New developments such as the Internet as a mechanism for data collection are also considered.