The Accounting Information Systems Curriculum: Compliance with IFAC Requirements
(2005) The Accounting Information Systems Curriculum: Compliance with IFAC Requirements. In Proceedings International Conference on Innovation in Accounting Teaching & Learning, Hobart, Tasmania.
Full text available as: |
Abstract
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.
| Item Type: | Conference Paper |
|---|---|
| Status: | Published |
| Keywords: | accounting information systems, curricula, IFAC, accreditation |
| Subjects: | 350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350107 Other Accounting 280000 Information, Computing and Communication Sciences > 280100 Information Systems |
| ID Code: | 5190 |
| Deposited By: | Best, Peter |
| Deposited On: | 10 October 2006 |
| Copyright Owner: | Copyright 2005 (The authors) |