Accounting Education Change, Information Technology, And Curriculum Integration

Abstract

This paper traces the progression of emphasis on information technology in recent reports calling for accounting change culminating in the call for integration of accounting curricula with information systems (IS). Using existing curricular integration frameworks, two trajectories for IS-accounting curricula integration, Information Systems auditing and Technology Management, are developed. Existing accounting curricula did not exhibit a definite framework, but some curricula tended to fall within the frameworks outlined above. Additionally, IT-related courses appear to either be “outsourced” or “internally generated”, the latter involving intrinsic IT-related changes in the content of traditional subjects.