An Empirical Analysis Of The Accounting Information Systems Course


This article reports the results of a survey of faculty teaching the accounting information systems (AIS) course and of their chairpersons that focused on institutional, course-related, and instructor-related factors. Almost half the instructor respondents were assistant professors, low proportion of the instructors indicated a primary or secondary research interest in AIS, and a large proportion of respondents indicated that they were self-trained in AIS. The most frequently used text was instructor-prepared class notes. Most respondents covered internal control, AIS concepts, and the revenue and expense cycles. A smaller proportion of instructors covered data modeling and database topics, and this coverage was associated with instructors at larger schools and having research interests in AIS. Most instructors assigned computer projects. Respondents also indicated that they thought the AIS course was more difficult to teach than other accounting courses.


School of Accountancy

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Journal Title

Journal of Information Systems