Methods Of Teaching To The Course Of Accounting Information Systems: Factors Of Preference

Abstract

Accounting information systems (AIS) is a new course of accounting in the sense that the methods of teaching may differ from one school to another. There has been no such of a standard outline that best describes the important topics to be covered in the course of AIS (McCarthy 1999). Although much effort has been made towards the development of standard lists of topical materials, the space is widely open for research in this debate. It has been noted recently that AIS course textbooks include the relational database design and development as an important part adopted by instructors in teaching the course of AIS (Hollander et al. 2006; Romney and Steinbart 2006). This paper evaluates the current situation for teaching methods sued in the course of AIS and indicates several factors that may preference one method over another method of teaching to the AIS course. It reviews a variety of methods adopted in teaching AIS with emphasize on the data modeling approach using cardinalities and the documentation techniques of flowcharting. The study indicates that preference among variety of teaching methods is based on the method that may increase students' motivation and desire to study AIS, and the relevancy and reliability of the business system. It also indicates that improving students' ability to cope with the higher volatility of systems' requirements now days is another factor that may preference one over another methods of teaching to the course of the AIS.