Scientific Journal Of King Faisal University
Basic and Applied Sciences
Scientific Journal of King Faisal University / Humanities and Management Sciences
Proposed Content of Accounting Information Systems Course: An Empirical Comparative Study between the Academic Trends and the Saudi Market Needs
(Abdulrahman bin Ahmed Maharvi)Abstract
Accounting information systems requires contiuious development to fit the work market. The aim of this
study is to propose a curriculum for Accounting Information systems (AIS) course contents for undergraduate
accounting programs through comparison the academic environment and the needs of the professional market in
the Kingdom of Saudi Arabia. The study adapted Bain and others’ study in 2002 and relied on the analysis of a
set of AIS textbooks, AIS course syllabus beside the analysis of distributed questionnaires to a group of faculty
members in some Saudi universities and a group of accounting professionals in the Saudi market.
The study then classified the contents into twelve homogeneous groups, four of them were not agreed upon by
the academics and professionals as followes: the life cycle of accounting information systems, information systems
support, acquisition methods of accounting information systems, and software and databases. Meanwhile both
academics and professional agreed upon the other eight categories named as followes: introduction to information
systems of accounting, data and accounting information, information technology and its impact on the accounting
information systems, courses processes in the organization, internal control over accounting information systems,
security and auditing accounting information systems, documentation tools, modern technology and networks.
Key Words: Accounting, Accounting education, Course contents.
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