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There are several viewpoints regarding what content should be included in the AIS curriculum.
Because of the complexity of the course topics and time constraints, professors must choose carefully which topics to cover.
In addition to the theoretical content common to all AIS courses, some professors include a relational database project, while others incorporate an accounting software package or an analysis of an organization's accounting information system. Ideally, the topics covered should match the needs of prospective employers.
In this study we present the pros and cons of each approach; additionally, we present an analysis of AIS curriculum from several universities to determine if there is a relationship between the characteristics of the university's accounting program and the focus of the AIS curriculum.
Edward R Walker, University of Central Oklahoma
Katherene P Terrell, University of Central Oklahoma
Robert Terrell, University of Central Oklahoma