Developing A Comprehensive Curriculum For Accounting In-formation Systems: A Model-Oriented, Tool-Enhanced Approach

Abstract

This paper describes a comprehensive approach to teaching Accounting Information Systems (AIS), outlining a curriculum that spans three courses.  The curriculum uses a Model-Oriented, Tool-Enhanced (MOTE) approach and follows the systems development life cycle.  The Accounting Education Change Commission (AECC) has proposed taking a wider view of accounting information and incorporating a systems perspective of the enterprise into the curriculum.  In addition, the International Federation of Accountants recommends improvement in the information technology components of the accounting curriculum. Our new curriculum effectuates AECC proposals, incorporates some aspects of IFAC guidelines, and provides the opportunity for an integrated, interdisciplinary sequence of courses. The three-course sequence trains students in the planning, analysis, design and implementation of business systems.