The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective

Kearns, Grover S.

doi:10.3194/1935-8156-9.1.24

Cited by 13 publications

(9 citation statements)

References 27 publications

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“…This study, like previous research, finds that three IT skills continue to be in the top five rankings regardless of whether or not firm size is a consideration:  spreadsheets (Dillon & Kruck, 2008;Chen et al, 2009;Welch et al, 2010;Cory & Pruske, 2012;Kearns, 2014;Lee et al, 2018)  Word Processing (Chen et al, 2009;Welch et al, 2010;Cory & Pruske, 2012)  Internet research (Welch et al, 2010;Cory & Pruske, 2012). This research's results also support previous findings that firm size is not a factor for Cloud Computing (Gupta et al, 2013;Seethamraju, 2015;Loukis et al, 2017).…”

Section: Discussionsupporting

confidence: 77%

“…Software, and Database Software. A later study (Kearns, 2014), surveying CPAs reveals the following ranking of eight IT skills: Spreadsheet Tools, Governance/Internal Controls, Database Tools, fraud detection and prevention, Computer Networks, IT Security, XBRL, and Audit Software Tools. Winstead and Wenger's (2015) survey of academicians and practicing accountants indicates both groups agree on the importance of operating systems, Software Packages, and Report Software, while practitioners feel Business Cycles, Data Sharing, XBRL, Problem Solving Technology, E-Commerce, and safeguarding electronic accounting records are less important.…”

Section: Textbooks and Syllabimentioning

confidence: 99%

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Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size

Weisenfeld

Mathiyalakan

Heilman

2020

AIS Educator Journal

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Given the wide range of technologies that businesses employ, and the rapid changes in technology, it is important to assess periodically the critical IT skills students need to prepare them for the work environment. This study presents results from over 100 practicing accountants regarding the IT skills they feel are most important for an undergraduate AIS course. The top ten IT skills for small firm (SF) respondents, respectively, are: spreadsheets, Microsoft Word, Internet research, Internet, QuickBooks, ensuring privacy, Cloud Computing, preventing and responding to cybercrime, software security, and managing and retaining data. The top ten IT skills for medium-large firm (MLF) respondents, respectively, are: spreadsheets, Internet, Internet research, ensuring privacy, Microsoft Word, preventing and responding to cybercrime, managing and retaining data, file systems, Cloud Computing, and Business Intelligence Tools. While SF respondents perceive QuickBooks and software security are more important, respondents from MLF think file systems and Business Intelligence Tools are more important. When determining AIS course content it is important to include the most relevant IT skills, based on what practice thinks students need, and this study indicates firm size is a factor for some IT skills. Designers of undergraduate AIS courses, therefore, need to consider the importance of the IT skills in conjunction with the size of the firms that will employ their students when selecting topics for inclusion.

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Section: Discussionsupporting

confidence: 77%

Section: Textbooks and Syllabimentioning

confidence: 99%

Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size

Weisenfeld

Mathiyalakan

Heilman

2020

AIS Educator Journal

View full text Add to dashboard Cite

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“…Survey method was used as a data collection tool in the research. The questionnaire was developed by Kearns (2014). However, the skills included in the survey, were revised in the framework of accounting education in Turkey.…”

Section: Methodsmentioning

confidence: 99%

What skills accounting students need: Evidence from students perceptions and professionals expectations

Dereköy¹

2019

Pressacademia

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Purpose-The aim of the study is to identify the skills that should be gained in accounting education according to the perceptions of students and the expectations of professional accountants and to determine whether there is a difference between the opinions of students and professionals. Methodology-A questionnaire which includes the skills to be gained in accounting education, was applied to the students in different departments where accounting education is given, at Çanakkale Onsekiz Mart University. It was also applied to the accounting professionals registered to Çanakkale Chamber of Certified Public Accountant. Findings-The results of the study revealed that there were differences between the opinions of students and professional accountants in 11 out of 30 skills that should be included in accounting education. Conclusion-Although there are similarities between students' perceptions and expectations of professionals, there are some differences. It would be appropriate to review and update the accounting education in line with the expectations considering these differences.

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“…Smith and Bain (1993) found that internal control and associated systems are the most important topics covered in AIS courses in the eyes of AIS faculty. More recently, Kearns (2014) confirmed that AIS knowledge is recognized by certified public accountants (CPAs). In Kearns's study (2014), surveyed CPAs considered spreadsheet tool is the most important whereas audit software and tool is the least important topic in AIS.…”

Section: Introductionmentioning

confidence: 73%

Students’ Perceptions on Studying Accounting Information System Course

Wong¹,

Wong²

2017

IJBA

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Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

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The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective

Cited by 13 publications

References 27 publications

Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size

Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size

What skills accounting students need: Evidence from students perceptions and professionals expectations

Students’ Perceptions on Studying Accounting Information System Course

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