An Examination of Topical Coverage for the First Accounting Information Systems Course

22 Pages Posted: 28 Apr 2005

See all articles by Craig Bain

Craig Bain

Northern Arizona University

Alan I Blankley

University of North Carolina at Charlotte

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Abstract

This study examines topics currently addressed in the introductory AIS course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of professionals who use technology in their jobs and of AIS faculty. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than faculty did, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than the professionals did. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

Keywords: Accounting information systems, AIS, topics, accounting education

JEL Classification: M4

Suggested Citation

Bain, Craig and Blankley, Alan I and Smith, Murphy, An Examination of Topical Coverage for the First Accounting Information Systems Course. Journal of Information Systems, Vol. 16, No. 2, pp. 143-164, Fall 2002. Available at SSRN: https://ssrn.com/abstract=671029

Craig Bain (Contact Author)

Northern Arizona University ( email )

PO Box 15066
Flagstaff, AZ 86011
United States

Alan I Blankley

University of North Carolina at Charlotte ( email )

9201 University City Boulevard
Charlotte, NC 28223
United States
704-687-7707 (Phone)

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

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