An Examination Of The Current State Of Accounting Information Systems Education

Abstract

This paper reviews several factors that drive the need for a closer examination of accounting information systems (AIS) education and provides an assessment of the current state of AIS education in the US. The assessment draws from two separate sets of guidelines for AIS education, published by the American Institute of Certified Public Accountants and Information Systems Audit and Control Association. These guidelines are used because they were developed by professionals in the field, with input from academics, and represent publicly available, coherent attempts to identify a body of AIS knowledge for accountants and auditors. We surveyed undergraduate and masters programs offered in all accounting departments with separate AACSB-accounting accreditation. Our survey found very few degree programs or concentrations in AIS as well as a considerable amount of diversity among existing programs. Consistent with Christensen’s innovation dilemma (1997), we speculate that the traditional absence of a focused, coherent attempt to develop and promote accounting information systems as an academic discipline may be one of the critical factors that contributes to the slow diffusion of AIS programs in business schools