scholarly journals Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers

2019 ◽  
Vol 14 (1) ◽  
pp. 36-55 ◽  
Author(s):  
Margaret Garnsey ◽  
Necip Doganaksoy ◽  
Elaine Phelan
Keyword(s):  
Information Systems ◽  
Communication Systems ◽  
Accounting Information ◽  
Past Research ◽  
Internal Controls ◽  
Internet Communication ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Dual Perspective ◽  
Rapid Pace

ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

scholarly journals Starsearch Technologies: In Search Of Ways To Enhance Controls Using SAP In The Age Of A Risk-Based Approach To Auditing

2011 ◽  
Vol 7 (1) ◽  
Author(s):  
Joseph M. Ragan ◽  
Brian Perrotto ◽  
Brian Rizman
Keyword(s):  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Internal Controls ◽  
Planning System ◽  
Current Version ◽  
Accounting Information Systems ◽  
Enterprise Resource Planning System ◽  
Sarbanes Oxley ◽  
Public Firm

The Sarbanes-Oxley Act passed in 2002 now constitutes an important part of the audit of a public firm.  This case looks at the processes to define, manage, and evaluate that process using an integrated enterprise resource planning system.  This case can be used in a variety of ways to discuss issues associated with auditing and the test of internal controls.  The case is appropriate for an undergraduate course in auditing and/or accounting information systems.  The case does not require access to an SAP R/3 server.  Student desires of real time learning can use either a live system or the practice capability within the case.  The scenario demonstrated uses the current version (ECC 6.0) of SAP.

TOO YOUNG TO HAVE A HISTORY? USING DATA ANALYSIS TECHNIQUES TO REVEAL TRENDS AND SHIFTS IN THE BRIEF HISTORY OF ACCOUNTING INFORMATION SYSTEMS

2011 ◽  
Vol 38 (2) ◽  
pp. 75-103 ◽  
Author(s):  
Frank A. Badua ◽  
Ann L. Watkins
Keyword(s):  
Information Systems ◽  
Data Analysis ◽  
Accounting Information ◽  
Past Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
History Of ◽  
Using Data ◽  
And Shifts

ABSTRACT Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in the historical research of accounting. Findings reveal signs of the assimilation of AIS scholarship into the wider world of accounting research and strong influences upon AIS pedagogy by oversight bodies and technological innovation.

How much can we afford to lose?

2016 ◽  
Vol 12 (2) ◽  
pp. 196-203
Author(s):  
Kathryn S. Savage
Keyword(s):  
Public Policy ◽  
Information Systems ◽  
Research Methodology ◽  
Accounting Information ◽  
Internal Controls ◽  
Internal Auditor ◽  
Content Type ◽  
Accounting Information Systems ◽  
Cash Register

Synopsis This case focusses on internal controls necessary to prevent theft of cash collections. Troy Wheeler, assistant dean of the School of Business and Public Policy was asked to write a memorandum to the university’s internal auditor verifying that controls on the cash register in the school were adequate to prevent major theft. Troy wrote the memo, but the request awakened nagging concerns regarding the cash register. The more Troy thought about it, the more concerned he became about the potential for loss. Troy needed to identify the major weaknesses in the existing system and make feasible recommendations to improve control. Research methodology This case is based on the author’s personal association with the organization, observation, interviews of key figures in the case, and examination of relevant documents. Relevant courses and levels This case is appropriate for any graduate or undergraduate accounting class where internal controls are analyzed and documented. The case could be used in courses on internal or external auditing or accounting information systems.

System Diagramming Techniques: An Analysis of Methods Used in Accounting Education and Practice

2007 ◽  
Vol 21 (1) ◽  
pp. 173-212 ◽  
Author(s):  
Marianne Bradford ◽  
Sandra B. Richtermeyer ◽  
Douglas F. Roberts
Keyword(s):  
Information Systems ◽  
Descriptive Analysis ◽  
Unified Modeling Language ◽  
Accounting Information ◽  
Accounting Education ◽  
Accounting Information Systems ◽  
Process Maps ◽  
Job Functions ◽  
Sarbanes Oxley ◽  
Accounting Practitioners

System diagrams (SD) are an integral component of system documentation and have become increasingly important in response to heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley Act. SD is also an important concept in accounting information systems and auditing education. This study examines SD commonly included in accounting curricula and compares the methods with those used by accounting practitioners. The SDs included in the study are system flowcharts, entityrelationship diagrams, data flow diagrams, resource-event agent models, process maps, and Unified Modeling Language. The results include analyses of frequency of use, purpose of use, and strengths and weaknesses based on several dimensions. Using a survey of accounting practitioners, we find that SD use in practice is not entirely consistent with what is included in accounting curricula. This study can be useful to accounting educators by providing insight into SD use in practice and comparing that to methods emphasized in accounting education. Educators can use the results to plan and modify their curricula, particularly in accounting information systems and auditing courses. Additionally, the practice community may find the results useful as they suggest differences in how, when, and why an SD method may be useful. Practitioners can also benefit from the descriptive analysis of current techniques employed across industries and accounting job functions.

scholarly journals A Study Of Curriculum Issues Related To Teaching Accounting Information Systems

2004 ◽  
Vol 8 (1) ◽  
pp. 47-52
Author(s):  
H. Sam Riner ◽  
Terrye A. Stinson
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Controls ◽  
Faculty Members ◽  
Accounting Information Systems ◽  
Computerized Simulation ◽  
Curriculum Issues

This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT)

2020 ◽  
Vol 5 (2) ◽  
pp. 249-256
Author(s):  
Rossa Rossa ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Palm Oil ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Internal Controls ◽  
Primary Data ◽  
Company Performance ◽  
Accounting Information Systems ◽  
Oil Companies

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat.  The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance

scholarly journals PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM

2020 ◽  
Vol 4 (2) ◽  
pp. 7
Author(s):  
Dian Efriyenty
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Accounting Information Systems

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.

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