Structuring an undergraduate accounting information systems course: Alternate strategies

Abstract

Enrollments in the basic undergraduate accounting information systems course are rapidly increasing. Paralleling this growth is the increasing growth in degree programs in management information systems or business information systems. Hence many schools of business offer a variety of information systems courses to their undergraduate students, including accounting students. This paper considers the alternate strategies in structuring an undergraduate accounting systems course (1) when accounting majors complete systems-related courses prior to completion of the accounting systems course and (2) when accounting majors do not complete any other systems-related courses. Results of a study suggest that the latter approach presently dominates in the accounting community, i.e. accounting majors complete a general purpose as opposed to a specific-purpose accounting systems course. Accordingly, this paper presents a suggested outline for a general-purpose systems course.