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The paper investigates the number and content of U.S. Accounting Information Systems (AIS) programs in 2005 and 2019 to identify whether AIS programs are meeting the expanding need for accountants with IT knowledge. A dramatic decrease in graduate AIS programs and a slight decrease in undergraduate programs occurred from 2005 to 2019. Overall, graduate AIS programs meet the most recent IFAC and AICPA guidance on IT competencies better than undergraduate AIS programs. Offering AIS courses in data analytics programs and greater integration of data analytics in AIS programs raise opportunities for universities to provide its accounting graduates with in-demand skills.
Keywords: Accounting Information Systems Education, AIS Education, Accounting Education, Data Analytics Education, Accounting Analytics Education, AICPA, IFAC, Accounting Competencies
INTRODUCTION
Global competition and ever-changing technology require accountants to possess robust information technology (IT) skills. Business and accounting professional associations provide guidance on their professions' required skills and knowledge to meet employer and/or customer needs. The American Institute of Public Accountants (AICPA) and International Federation of Accountants (IFAC) issue core competencies for accountants that include IT competencies (American Institute of Certified Public Accountants [AICPA], 2018; International Federation of Accountants [IFAC], 2017). In addressing the need for accounting graduates possessing IT skills, colleges and universities include IT courses in accounting programs. Some schools provide specialized IT and IT assurance skills through Accounting Information Systems (AIS) programs. AIS programs vary in size and content, as there is no generally recognized curriculum standard across colleges and universities.
This paper compares the state of U.S. undergraduate and graduate AIS programs from 2005 and 2019. The comparison provides insights on trends in the number of programs and in changing emphasis of programs over 14 years. This study will evaluate the 2019 AIS programs in relation to IFAC and AICPA IT core competencies.
BACKGROUND ON AIS PROGRAMS
AIS programs bridge the gap between accounting and technology. In the early 1990s, the Accounting Education Change Commission called for college and university accounting programs to include information systems content in accounting programs (Accounting Education Change Commission, 1991). In response to this edict, many schools offered a one-semester course in AIS while fewer schools also offered further programs of study in AIS. These AIS programs of study included majors, concentrations, tracks, and options in...
