Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Abstract

Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.

COVID-19 and education: insights into the impact of E-learning on accounting education: evidence from Jordan

“…Information Technology has a broad and fundamental scope, and thus it shall be included in the accounting curriculum to achieve contact between the learning reality of the accounting department and the accounting professional reality (Kotb et al , 2019). This point of view is consistent with Kharbat and Muqattash(2020), Uwizeyemungu et al (2020) and Macias et al (2021).…”

“…This highlights the need for accounting graduates to have extensive knowledge about (AIS) and the need to continuously encourage linking these two sciences and majors together to reduce the gap between what is taught to accountants and what is being used in the current professional reality and reduce the chances of future difficulties faced by the accountants (Fogarty, 2021). As put by Kharbat and Muqattash (2020), the appropriateness of e-learning at the accounting department is highlighted by surveying the opinions of both faculty members and students of the accounting department of Jordanian universities: H1. There is a statistically significant impact of online learning difficulties on accounting education and its efficiency under the COVID-19 pandemic.…”

“…Undoubtedly, technology is the fundamental and essential point that contributes to the development, improvement and guarantee of achieving the highest quality to perform all tasks if the appropriate conditions are met and have a clear impact on these systems, including the learning system (Novak et al , 2021). Kharbat and Muqattash (2020) assert that to ensure the success of the education process in general, and learning system in particular, training courses shall be provided to both faculty members and students through which they should learn how to use electronic teaching methods, platforms and all other related matters, along with the need for the availability of the necessary electronic devices to ensure equal opportunities. As put by (UNICEF, 2020b), to ensure the quality of e-learning, there shall be high-speed internet services, taking into account the most significant challenges facing the online learning system.…”

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

“…Meraghni et al (2021) and Phornlaphatrachakorn and Kalasindhu (2021) examine the relationship between accounting digitization, the quality of the financial report, and digital transformation and demonstrate that digital accounting significantly impacts the effectiveness of strategic decisions, accounting information usefulness, and the quality of financial reporting. Furthermore, an accounting information system and internal control directly affect the quality of non-financial information and indirectly impact successful decision-making (Monteiro et al, 2022;Kharbat & Muqattash, 2020).…”

The Optimization of Digitalization in Facing Global Competition: The Case of Islamic Accounting

“…As stated in the Association to Advance Collegiate School of Business (AACSB) in 2018, lecturers and students majoring in accounting must develop learning experiences related to integrating information technology in accounting and business. This is needed to adapt to emerging technology and master current technology [11]. In addition, the problem that is also quite prominent is the incompatibility of the learning obtained with the needs and demands of the company.…”