The accounting information systems curriculum: compliance with IFAC requirements

Chayeb, Lwana and Best, Peter J. (2005) The accounting information systems curriculum: compliance with IFAC requirements. In: International Conference on Innovation in Accounting Teaching and Learning, 6-8 Feb 2005, Hobart, Australia.

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This is the first known study examining the core accounting information systems (AIS) curricula across universities in Australia. The paper provides a useful insight into the current operation of the AIS subject with an examination and evaluation of current AIS curricula. This study was motivated by a similar study by Groomer & Murthy (1996) conducted in the United States which found a lack of consistency in AIS curricula across universities, attributed to the varied qualifications of coordinators and lack of authoritative guidance on content. Our research found reasonable consistency in terms of topic coverage in AIS curricula, with some differences in emphasis. However, there was little awareness amongst coordinators of the authoritative guidance provided by International Federation of Accountants Committee (IFAC). Australian professional accounting bodies through their IFAC membership should be considering IFAC requirements when accrediting accounting courses offered by Australian universities. Accordingly, reasonable consistency was expected in AIS curricula throughout Australia.

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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: No
Item Status: Live Archive
Additional Information: Copyright 2005 (The authors).
Faculty/School / Institute/Centre: Historic - Faculty of Business - Department of Accounting (Up to 31 Mar 2007)
Faculty/School / Institute/Centre: Historic - Faculty of Business - Department of Accounting (Up to 31 Mar 2007)
Date Deposited: 22 Nov 2009 06:28
Last Modified: 02 Jul 2013 23:28
Uncontrolled Keywords: accounting information systems; curricula; IFAC; accreditation
Fields of Research (2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
13 Education > 1303 Specialist Studies in Education > 130303 Education Assessment and Evaluation
Fields of Research (2020): 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability
39 EDUCATION > 3901 Curriculum and pedagogy > 390103 Economics, business and management curriculum and pedagogy
39 EDUCATION > 3904 Specialist studies in education > 390402 Education assessment and evaluation
Socio-Economic Objectives (2008): C Society > 93 Education and Training > 9303 Curriculum > 930302 Syllabus and Curriculum Development

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