Accounting Information Systems course: perceptions of accounting and non-accounting students

Lois, Petros; Tabouratzi, Efthalia; Makrygiannakis, Georgios

doi:10.1108/emjb-11-2016-0032

Cited by 11 publications

(11 citation statements)

References 24 publications

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“…The integrity of information can be evaluated at any given point and constantly verified to militate against errors and fraudulent activity. However, the time frame of the evaluation is largely dependent on the frequency with which accounting information systems are updated, which can be deficient due to budget constraints (Lois et al , 2017; Flowerday et al , 2006).…”

Section: Introductionmentioning

confidence: 99%

Internal audits in the digital era: opportunities risks and challenges

Lois

Drogalas

Karagiorgos

et al. 2020

EMJB

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PurposeThe aim of this study is to examine continuous auditing in the digital age from the perspective of audit firm employees. It also investigates contemporary factors affecting continuous auditing, as well as the techniques that could be utilised for its implementation.Design/methodology/approachInternal audit departments of private companies were contacted via email and given a questionnaire developed based on the extant literature. The sample consisted of 105 individuals employed in the largest audit institutions in Greece. Data were analysed using multiple regression.FindingsAs expected, technological advances are indispensable for the establishment of an effective digital auditing system. The impact of data protection measures against cyber-attacks as well as employees' skills and training were found to be significant. Particular attention should be given to the preparation and building of virtual auditing teams.Research limitations/implicationsThe fact that the digital era is still nascent with its final outcomes not yet visible makes it difficult to produce accurate predictions and draw conclusions. Further, there is a need to survey salient stakeholders in other country contexts beyond Greece pursuant of producing generalisable results.Practical implicationsThe actions taken by companies to ensure cyber security and the formation of virtual teams were found to be highly significant for the implementation of a real-time auditing process. Traditionally, factors such as cost and time play an important role in optimising internal continuous auditing. Technological advancements combined with careful, strategic and case-specific implementation have the potential to enhance the efficacy of older methods.Social implicationsThe positive propensity of staff to adopt technology and modern techniques illustrates how implementation difficulties can be overcome through the redefinition and scheduling of an organisation's objectives and training of its personnel.Originality/valueAudit firm employees highlighted the protection of personal data, the avoidance of cyber-attacks and training as major continuous internal auditing goals. The results indicate acceptance towards technology and modern techniques, provided companies ensure adequate preparation and staff training conditions.

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Section: Introductionmentioning

confidence: 99%

Internal audits in the digital era: opportunities risks and challenges

Lois

Drogalas

Karagiorgos

et al. 2020

EMJB

Self Cite

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“…These concerns range from "poor decisions, inefficiencies and weak communications" to a "lack of strategic and goal congruence" (Quinn & Strauss, 2017). Lois et al (2017) and Caglio (2003) highlighted the concept of the "hybridization" of the accounting practice phenomenon; this indicates that accountants are increasingly performing nonaccounting tasks, and non-accountants are required to execute accounting-related tasks. Increasingly, employers are looking for professional accountants who "possess technical knowledge and skills" and who can cope with complex business models and transactions (Qasim & Kharbat, 2020;Rufino et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

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

Kharbat¹,

Muqattash²

2020

IJDAR

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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.

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“…23-24). Non-accounting students are unlikely to take accounting had it not been compulsory for their degree (Lois, Tabouratzi, & Makrygiannakis, 2017). There is also a significant difference in the background and learning styles of accounting and non-accounting majors (Tan & Laswad, 2006).…”

Section: Accounting For Non-accountantsmentioning

confidence: 99%

“…The focus should be on using and understanding accounting information instead of preparing accounting reports (Tan & Laswad, 2006). Successful delivery of an accounting course can change the interest levels of non-accountants (Etter, Burmesister, & Elder, 2000), and teachers play a critical role (Lois et al, 2017). With that, academics must be cognisant of the importance of changing non-accounting majors' perceptions about accounting.…”

Section: Accounting For Non-accountantsmentioning

confidence: 99%

A reflective commentary about teaching international non-accounting postgraduates amid COVID-19

Yong

2021

PAR

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Purpose This study aims to highlight the experience of teaching accounting to non-accounting international postgraduates both pre- and during COVID-19. Design/methodology/approach Reflections and anecdotal evidence from 550 students that experienced face-to-face and blended teaching mode in 2019 and 2020 were used. Findings The accounting course is contextualised to non-accounting disciplines. International postgraduates showed varying levels of adaptability towards the blended teaching approach. During the lockdown, students from India were more vocal and sought assistance more than those from China. Chinese students asked for assistance only when it was necessary. Excessive emails from students seeking reassurances and affirmations were common during the lockdown, and therefore, there is a greater need for pastoral care. Research limitations/implications This paper evaluates the impact of COVID-19 on international students enrolled in one accounting course in one university in 2019 and 2020. The comments based on personal observations and experience may result in some subjectivity and bias. Practical implications The findings will help academics, institutional leaders and support staff to evaluate and improve teaching quality and service to international students. Originality/value With the uncertainty caused by COVID-19 and the commercialisation of global education, this study adds to the discussion of teaching accounting to non-accountants during a crisis. It provides insights into the cultural influences and experiential differences relating to teaching international students.

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Accounting Information Systems course: perceptions of accounting and non-accounting students

Cited by 11 publications

References 24 publications

Internal audits in the digital era: opportunities risks and challenges

Internal audits in the digital era: opportunities risks and challenges

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

A reflective commentary about teaching international non-accounting postgraduates amid COVID-19

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