Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers

Abstract

Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.