Matching The International Federation Of Accountants International Education Guideline 11 To AIS Textbooks: An Examination Of The Current State Of Topic Coverage

Abstract

The challenges for professors teaching the AIS course are numerous as the breadth of information technology [IT] topics to be covered continues to expand, leaving the question of which topics are of most importance. For the majority of AIS professors, the AIS text is the primary guide on these decisions. This paper reviews the contents of eleven well-regarded AIS texts through the framework of the IT knowledge components suggested by the International Federation of Accountants [IFAC]. The findings suggest that current AIS texts are addressing many of the IFAC broad areas of knowledge, although with varying emphasis on selected topics. The analysis presented here will be useful in determining not only which text may best fit the AIS professor'sneeds, but also in identifying when supplemental materials may be required to provide additional topic coverage.

Mind the Gap: Accounting Information Systems Curricula Development in Compliance With IFAC Standards in a Developing Country

“…Hence, a true response was 60% (54 of 90). This level of response is typically seen as being acceptable when employing a survey method (Krippel & Moody, 2007). To test the response bias in our data, a chi-square test on the responses of early and late response was conducted.…”

“…The selection of questionnaire content was further informed by prior research (Andrews & Wynekoop, 2004;Chayeb & Best, 2005;Daigle et al, 2007;Groomer & Murthy, 1996;Krippel & Moody, 2007). In addition, selected items were broadly based on IFAC standards set for teaching, content, and assessment issues in AIS: IEPS 2, IES 2, IES 6, IFAC Education Committee's (IFAC, 2003) International Education Guideline 11, and IFAC's (2012) IAESB Terms of Reference.…”

“…IT is becoming critical for accountants due to the growing awareness of IT among business personnel and the increasing number of computerized accounting systems that are being implemented in organizations (Krippel & Moody, 2007).…”

“…Most of the prior studies have focused on AIS curriculum in developed countries (Chayeb & Best, 2005;Daigle et al, 2007;Groomer & Murthy, 1996;Krippel & Moody, 2007). Prior research also demonstrates that there is a gap in AIS curriculum development in complying with IFAC requirements (Chayeb & Best, 2005;Krippel & Moody, 2007 keep its registers and books in accordance with the recognized international accounting and auditing standards."…”

“…The uses of IS in a globalized world have multiplied. However, there is limited research focused on the curricula issues of accounting, in particular accounting information systems (AIS; Andrews & Wynekoop, 2004;Carnegie & Napier, 2010;Chayeb & Best, 2005;Daigle, Hayes, & Hughes, 2007;Davis & Leitch, 1988;Groomer & Murthy, 1996;Krippel & Moody, 2007;Strong, Portz, & Busta, 2006;Wessels, 2005). Most of these studies are based on developed countries.…”