Measuring AIS Course Outcomes: The Relationship Between Knowledge/Skills and Interest/Enjoyment

Abstract

Information technology (IT) has become increasingly important to accounting professionals. Education in relevant IT-related topics, however, appears to have lagged workplace demands. Most undergraduate accounting programs require an Accounting Information Systems (AIS) course to fulfill the major program requirements. Because this course is often the only one to address AIS topics, students may tend to view IT as being less important to their career paths. Such attitudes may reduce the quality of course outcomes. A survey of 103 undergraduate AIS students was conducted to assess attitudes along two dimensions: knowledge and skills and interest and enjoyment. Results showed that, for a number of factors, interest and enjoyment was positively associated with knowledge and skills. The level of the two dimensions, however, varied, and students displayed greater interest in traditional accounting than in technology-related courses. Most importantly, attitude towards IT affected success.

Accounting Information Systems course: perceptions of accounting and non-accounting students

“…Additionally, almost all accounting students considered the AIS1 as a very important course in the business core, as compared to almost half of non-accounting students. Kearns (2010) suggests a strong relationship between the students perception of relevance of the AIS course and knowledge attainment. The knowledge the students attain during the delivery of the course can be expected to increase their confidence for the course exams.…”

Introducing business analytics in context: An Excel project to analyze product and sales data for inventory purchase decisions

“…In addition, a project‐driven shift along the spectrum can have a reinforcing effect. For example, the use of a project to shift from “remembering” to “applying” was linked to a positive perception of the subject matter in an IS course (Cata et al., 2020), while previous findings showed that interest in an IS course was positively associated with acquired knowledge and skills (Kearns, 2010).…”

Persepsi Kepentingan Konten Pembelajaran Dan Penguasaan Aplikasi Dalam Matakuliah Sistem Informasi Akuntansi

“…Ketrampilan auditor TI harus melebihi auditor tradisional dengan memadukan pengetahuan dan ketrampilan akuntansi dengan TI. Lebih lanjut dinyatakan oleh Kearns (2010), auditor yang kurang dalam pengetahuan TI akan mengalami kesulitan besar dalam mengintegrasikan komputer dalam tugas audit Laporan Keuangan mereka dengan pengetahuan audit professional mereka.…”

“…Salah satu penyebab adanya variasi topik SIA adalah ketidakmampuan dan keterbatasan para instruktur dalam mengikuti perkembangan topiktopik terkait TI. Selain itu Albrecht dan Sack 2000, Kearns (2010) dan Macur (1998) menambahkan bahwa instruktur akuntansi kurang memandang penting penguasaan TI bagi karir mahasiswa akuntansi. Banyak program pendidikan akuntansi tidak memasukkan pengetahuan dan ketrampilan TI pada kelas akuntansi manual (konvensional), pengajaran terbatas pada kelas SIA tunggal yang didukung hanya pada matakuliah inti bisnis pada Sistem Informasi Manajemen (SIM).…”