Purpose
The purpose of this study is to investigate the nature of the accounting information systems course. This study reflects an effort to determine what is being covered in the area of information technology/systems in various accounting programs around the world, to identify primary trends or approaches to choice of content and to identify processes used. Further, we are interested in identifying the primary and supporting teaching materials used in the primary AIS course.
Approach
The USC School of Accounting Information Technology Group solicited syllabi using two approaches. First, an email request was made to members of the Accounting Information Systems list at A-Net. Second, solicitations were sent via regular mail to all professors identified as system specialists in a major directory of accounting faculty. We requested the following set of materials:
Respondent's syllabus and course information were reviewed by the USC team with the purpose of generating a database for analysis. Generally, the syllabi did not contain the same information and were different in the extent to which various topics were discussed. As a result, the project team periodically had to draw assumptions based on the responses gathered, or leave fields blank.
The analysis examines only the undergraduate, required AIS course. Electives, such as Electronic Data Processing (EDP) courses, and graduate courses are not included in the analysis. However, syllabi of such courses that have been provided are provided.
Findings
Our study of 59 colleges and universities found 54 schools that offered an AIS course. Across that sample we found that there is highly diversified Accounting Information Systems curriculum. Based on our sample, there is not one or two dominant views or approaches for teaching the AIS course. Across the sample there was a mix of management information systems, controls, flows of information, transaction processing and database-based courses.
The choice of course materials also varies widely. While the Cushing and Romney, and Gelinas texts were used most often (11 and 10, respectively), numerous other texts were frequently chosen. Further, supporting materials were even more dispersed, with Keisco, Arens and Ward's Systems Understanding Aid receiving the most, but limited attention.
While most of the courses offered hands-on exposure to software packages, again we found no dominate software application. Spreadsheets were used in 13 courses, databases in 16, general ledger packages in 16 and flowcharting applications used in four courses. Many courses used more than one application.
A significant number of courses (19) have a term project involving the analysis and/or design of an accounting information system. Nine of these courses use a database or general ledger package to develop a model AIS.
Updates and Comments
If you would like to
please forward the information, by email to Robert Spector at spector@scf.usc.edu.
Data Elements
The information analyzed for each syllabus focused on fields that we felt would identify primary trends and approaches.
Content Emphasis:
What is the emphasis of the material covered, as determined by (1) a majority of the topics listed in syllabus; (2) course structure closely follows a major text which has prevalent approach; and/or (3) themes or objectives discussed in catalog or syllabus. Categories are:
Controls - Internal controls; audit perspective; separation of duties; focus on control and how the flow of information goes through the organization; emphasis on how the process is designed to keep control, not necessarily focused on the output.
Transaction cycles - In depth coverage of accounting cycles; transaction processing; re-engineering concepts; greater emphasis on data and output (statements, reports).
Database Perspective - Data development and management; database management systems.
PC Course - Focuses on proficiency with PC and PC accounting applications; spreadsheets; general ledger applications.
MIS Course - Emphasis on general management information system (MIS) concepts, not specific focus on AIS; information system fundamentals; systems development life cycle(SDLC); data flow; decision support systems; etc.
Courses that do not have a prevalent category are categorized according to the coverage of topics.
Additional Coverage:
Topics (as listed above) that have less significant coverage (< 40%) or non-traditional areas covered by course;
Major Text:
Major text book used
Supporting Materials:
Other materials, including references, Systems Understanding Aid(SUA), Harvard Business School cases(HBS), other cases, articles.
Supporting Software:
What SW applications are covered by course in some detail through projects, regular assignments, or hands-on demonstrations.
Projects:
Student activities and weight(if applicable)of projects other than tests and homework: Field study, db development, lab assignments, etc.
Audience:
Class standing, prerequisites.
Other:
Misc. Comments regarding syllabus, catalog description, changes to curriculum, etc.
Although each syllabus was analyzed in detail, many data elements are subject to interpretation. Further, in certain cases where data was not available, the fields were left blank.
This page was last updated on August 9, 1996.