Accounting information system: education and research agenda / Noor Azizi Ismail

Ismail, Noor Azizi (2009) Accounting information system: education and research agenda / Noor Azizi Ismail. Malaysian Accounting Review, 8 (1). pp. 63-80. ISSN 1675-4077

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Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating
to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS
education, this paper reveals that accounting programmes worldwide have
not sufficiently integrated IT knowledge and skills into the curriculum, thus
resulting in the inability to produce graduates that meet the current needs of
businesses. In terms of research, the paper starts with a discussion on issues
relating to definition, scope and category of AIS research. In general, while IT
revolution has offered various research opportunities, AIS research has
provided very limited contribution to accounting or information system
research and practice. Towards this purpose, this paper provides several
suggestions to researchers. First, AIS researchers need to view AIS in a broader
perspective where the impact of technology on all areas of accounting,
auditing, and taxation should be considered within the realm of AIS interest.
Second, AIS researchers have to specialise in at least one other accounting
area such as financial reporting, managerial accounting, audit or taxation,
in addition to AIS domain, to produce high-quality research results. Finally,
it is hoped that discussions brought forward by this paper would initiate and
encourage debate among accounting professionals and academics and, in
particular AIS lecturers, in order to strengthen current AIS curriculum to
produce high-quality AIS research that can have a notable impact on the
accounting profession and business practice.


Item Type: Article
Email / ID Num.
Ismail, Noor Azizi
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Study and teaching. Research
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 8
Number: 1
Page Range: pp. 63-80
Keywords: accounting information system, accounting education, accountant, research
Date: July 2009
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