Proposed Content of Accounting Information Systems Course: An Empirical Comparative Study between the Academic Trends and the Saudi Market Needs

(Abdulrahman bin Ahmed Maharvi)

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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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