The Accounting Information Systems Curriculum: Compliance with IFAC Requirements

Chayeb, Lwana & Best, Peter J. (2005) The Accounting Information Systems Curriculum: Compliance with IFAC Requirements. In International Conference on Innovation in Accounting Teaching & Learning, 6-8 February 2005, Hobart, Tasmania.


This is the first known study examining the core accounting information systems (AIS) curricula across universities in Australia. The paper provides a useful insight into the current operation of the AIS subject with an examination and evaluation of current AIS curricula. This study was motivated by a similar study by Groomer & Murthy (1996) conducted in the United States which found a lack of consistency in AIS curricula across universities, attributed to the varied qualifications of coordinators and lack of authoritative guidance on content. Our research found reasonable consistency in terms of topic coverage in AIS curricula, with some differences in emphasis. However, there was little awareness amongst coordinators of the authoritative guidance provided by International Federation of Accountants Committee (IFAC). Australian professional accounting bodies through their IFAC membership should be considering IFAC requirements when accrediting accounting courses offered by Australian universities. Accordingly, reasonable consistency was expected in AIS curricula throughout Australia.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

1,333 since deposited on 10 Oct 2006
87 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 5190
Item Type: Conference Paper
Refereed: Yes
Keywords: accounting information systems, curricula, IFAC, accreditation, HERN
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2005 (The authors)
Deposited On: 10 Oct 2006 00:00
Last Modified: 27 Oct 2014 04:55

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page