American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Friday, March 31, 2:00 p.m. to 3:40 p.m.
Concurrent session 3D - Core Competency (Teaching and Curriculum)

Title: The State of Teaching Accounting Information Systems Revisited: A Case for the Second Course

Gary B. McCombs Eastern Michigan University

Mohsen Sharifi California State University - Fullerton

ABSTRACT: Teaching Accounting Information Systems (AIS) undoubtedly is one of the most challenging aspects of offering a successful accounting curriculum. As a result, it is the subject of many discussions on its placement in an accounting curriculum, contents to be covered and the delivery of the subject. AIS from the teaching standpoint is unlike other accounting subjects, such as financial accounting, managerial accounting and taxation. While the AIS community is still searching for answers concerning how to effectively teach the subject, the other areas of accounting enjoy a relatively stable environment for the delivery of their subject matters.

In this paper we attempt to propose a guideline for a two-course AIS package. However, at this stage we consider this as a work-in-progress that will generate over time -hopefully not too long - a common framework for the introductory AIS courses taught in various institutions of higher education. At the outset we provide some background by reviewing the relevant earlier works in this area. Then two surveys conducted in relationship to AIS textbook contents and utilization are presented. Then we propose an outline of a set of two AIS courses.

The authors believe that by creating such a two course sequence, the following results could be achieved:

• A more consistent coverage of materials
• Satisfying the expressed needs of the profession
• The possibility of expanding on these two courses for development of more specialized AIS courses
• Facilitating the transfer of AIS courses to other schools
• Creating a more cost efficient way of offering AIS materials in a loose-leaf format

It is hoped that materials provided herein will be of assistance to those endeavoring to expand AIS coverage in their curriculum, as well as serving as a stimulus to the AIS community at large to more systematically address the issue.

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