Integrating An AIS Approach Into The Introductory Accounting Course

Abstract

Accounting education is being criticized as not being in touch with the current business environment. A recent report, Accounting Education: Charting a Course Through a Perilous Future (Albrecht and Sack, 2000) identifies many problems in accounting education and makes several recommendations for improvement in curriculums.  One recommendation is to broaden the perspective of accounting and view the accounting function as a subset of the larger business information system. This approach calls for accounting courses that are a combination of traditional accounting material and information system concepts.  This paper reports the results of a study that used an AIS approach for the introductory accounting learning experience. The purpose of the study is to provide initial evidence about adopting an AIS approach in the introductory accounting course.  Specifically, the study examined whether:  1) an AIS approach provided students with a better understanding of business processes and the related financial reporting process, 2) the students who were taught with an AIS approach believed the material was more relevant to them as business students and in their future careers, and 3) students taught with an AIS approach understood more fully the impact of technology on business cycles and financial reporting. The results support that an AIS approach provides students with a framework to understand the relationship between business processes and the financial reporting system.  In addition, students taught with an AIS approach indicated they understood the concepts of business cycles and the interaction between accounting and other departments and the impact of technology on financial reporting.