A First Look At The Accounting Information Systems Emphasis At One University: An Exploratory Analysis

Abstract

Technology has dramatically changed the accounting profession.  One response to this change is the development of accounting programs that emphasize Accounting Information Systems (AIS).  This paper examines the job satisfaction, career paths, job placement and CPA examination success of graduates choosing an emphasis in AIS compared to graduates following a traditional accounting curriculum at one mid-western university.  Survey results show that there are few differences between graduates who selected an AIS emphasis over the traditional accounting major.  There are several reasons that insignificant differences were discovered.  The graduates surveyed were some of the first AIS graduates in the market place.  Thus, employers were uncertain how to best utilize the skill sets of these graduates and in many cases placed these graduates in the same career path as a traditional accounting major.  Additionally, the data was collected in the summer of 2003 form alumni who graduated during the years 1995-2002.  The dot.com bust was fully realized by the summer of 2003, thus, the AIS graduate’s skills were of a lesser value at the time of the survey.  Finally, small sample size is a contributing factor in the insignificant results.  The current regulatory environment (i.e. Sarbanes-Oxley) has created a renewed demand for the skills of the AIS graduate.  Future research will hopefully be able to measure the value of the accounting major with an AIS emphasis from both the student and employer perspective.