A Framework for an Accounting Information Systems Curriculum

Abstract

The nineties have generated considerable demand for trained people who are knowledgeable in accounting information systems.  Educational institutions are responding to the demand with new programs and course offerings, but they require a large amount of faculty time to construct.  Thus, the purpose of this paper is to assist faculty in the AIS curriculum decision process.  After the introduction discussion, a section identifies potential goals of an AIS program and covers various assumptions made through this process.  Faculty should, of course, define the goals and assumptions for their specific institution.  The results of a survey of several accounting programs is then provided to provide a picture of the current state of and demand for AIS.  Next, we outline three alternative AIS curriculum alternatives: and AIS track, and AIS minor, and an AIS major.  Suggested courses for each alternative are described.  Then, a discussion covers an method of organizing the decision factors that govern the choice between a track, minor, and major using a SWOT (strengths, weaknesses, opportunities, and threats) analysis. The last section of the paper summarizes the curriculum decision process.