Coverage Of Ethics In The Undergraduate AIS Course(s)

Main Article Content

Peter M. Theuri
Leslie D. Turner

Keywords

ethics, accounting information systems course, AIS

Abstract

The potential for misuse of information due to proliferation of information technolo-gies and reduced control over information makes the inclusion of ethics in the AIS course extremely important. This study provides information about faculty perceptions on the importance of incorporating ethics in the AIS course(s). Results show that faculty rate internal control issues and financial reporting systems topics in the AIS course as most relevant topics for incorporating ethics. The results also show that respondents perceive the auditing course as most important in covering ethics with AIS ranked fourth after auditing, tax, and financial accounting. Additionally, about 34% of AIS faculty do not currently incorporate ethics in their AIS course. These results point to a need for increased awareness of the importance of incorporating ethics in the AIS course(s). Faculty limitations in covering ethics are also presented.

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