An Examination of Topical Coverage for the First Accounting Information Systems Course
22 Pages Posted: 28 Apr 2005
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: Suggested Citation