New Roles for AIS Courses: A Surprising Finding from a Case Study

Abstract

To meet the growing need for accountants familiar with information systems, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. While there is general—albeit not universal—agreement on the “core concepts” for the primary AIS course, there is no such consensus on what topics should be covered by supplemental AIS coursework. This paper begins by describing the efforts of one university to create, and then revise, an AIS curriculum. During the review process, the faculty made a surprising discovery: the roles of the AIS content in the professional and career development of the alumni were completely different from the roles expected. Consideration of these new roles might assist other institutions in improving their programs.