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 professors needs, but also in identifying when supplemental materials may be required to provide additional topic coverage.