The Topics, They Are A-Changing: The State of the Accounting Information Systems Curriculum and the Case for a Second Course

Abstract

Abstract Previous studies indicate that teaching Accounting Information Systems (AIS) is a challenging aspect of offering an accounting curriculum. Developing an AIS course is made difficult due to a constantly changing array of topics and a lack of consensus in pedagogical methods. Thus, controversy exists regarding its place in accounting programs, its content coverage, and its delivery. Seeking a consensus framework for an AIS curriculum, we analyze data gleaned from surveys of accounting faculty, inspection of AIS books, and content analysis of AIS course syllabi. We conclude with proposals for the structure and sequence of the AIS curriculum, and for the materials used therein. Specifically, we propose that ideally the AIS curriculum be taught over two courses, using a loose-leaf format textbook. This enables the coverage of course fundamentals as well as ever-changing current topics driven by evolving technology.