ABSTRACT:

This study identifies the current and future structure of accounting information systems (AIS) courses and curricula. Included are the topics to be covered in the primary AIS course and the topics to be covered in other AIS courses. Finally, a core curriculum is presented for a degree program in AIS at the master's level.

A questionnaire was sent to approximately 800 accounting graduates and 300 accounting educators. Based upon the responses a program of study in accounting information systems topics was developed. This was based primarily on the anticipated accounting information system needs of accounting professionals during the next five years. Also, a five-year profession program with an accounting information systems emphasis was developed with the primary input being the data collected from the educator responses.