Accounting Architecture: The New Face of AIS

Abstract

Unlike Financial Accounting, Managerial Accounting, Tax Accounting and Auditing, Accounting Information Systems as an academic discipline is not currently focused on training students to enter a discrete professional field. This lack of focus is not demand-driven as an increasingly dire need exists for IT auditors, as well as systems developers with accounting knowledge. One hurdle preventing expansion of AIS curriculum to prepare accounting students to serve as IT auditors and IT architects is the need for a unifying framework that circumscribes relevant professional competencies. This article introduces such a framework and proposes a corresponding academic discipline that combines accounting and auditing with systems design and control: Accounting Architecture.

Keywords: accounting information systems, information life cycle, technology, control

JEL Classification: M4, L8