click to edit title
Changing Accounting infrastructure
Skills that Graduates Need
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Universityies not adequately preparing students
Methodologies
Using websites and university course contents
Content analysis
"" Are Accounting Information Systems Programs Evolving to Meet the Needs of the Accounting Profession? An Analysis of Accounting Information Systems Programs in 2005 and 2019 "" link to articlegateway.com --Journal of ASPllied Business and Economics ----------------------------------------- ------------------------------
Points
1) Not in ABS journals but contains information about others who used the methodology earlier in time.
2) AACSB (2018) requires that accounting degree programsintegrate current
and emerging accounting and business information technologies technologies including information systems and
business processes, data analytics, and developing information technology agility.
3) IFAC published International Education
Guideline 11 (IEG
11): Information Technology for Professional Accountants (IFAC, 2003A)
A survey of Accounting Information Systems Programs in U.S Colleges and Universities
Bryant 1999
A Review of Accounting Information Systems
file:///C:/Users/asank/Downloads/5423-Article%20Text-21685-1-10-20110729%20(1).pdf
Methodology
University catalogs onlined from undergrad and graduate level
Point
1) AIS students earned more than traditional accounting students in the US
Hardy et all 1993 TRENDS in Education The inclusion of tech or other competencies in accounting curriculumn or the adaptation of this, practitionsers believed was in line with what they needed: https://search.proquest.com/openview/03e958f3ca2fde516b5e6b48508d89af/1?pq-origsite=gscholar&cbl=48426
Fordham et All 1997 A Review of Accounting Information Systems https://clutejournals.com/index.php/RBIS/article/view/5498/5583
POINTS
1) Rate of change in accounting technology means educators cannot afford to ignore them
2) Business rely on accountants to be familiar with technologies today and that of tomorrow
Dillon and Kruck (2004
hasselback 1998-1999
The Evolution Of An Accounting Information Systems Concentration: Concepts And An Example
2011 (unexpected info need to read)
Pan and Seow (2016)
(1) Business Process Analysis and Accounting, (2) IT Forensic, (3) Enterprise
Systems, and (4) Business Analytics for Accountants
Are We Ready for the Changes in U.S. Accounting Standards?SomeEvidenceofMidwesternUniversitiesCurriculum
http://journal.stie-mce.ac.id/index.php/jabminternational/article/view/96
Journal of Accounting Business and Management
Methodology
The sampled universities are listed in the Accounting Faculty Directory 2009-2010 (Hasselback, 2010) for each specific state. We collected the international accounting curriculum information of all four-year and two-year institutions in this area via the website of each school and via telephone conversions with the accounting department staff if the required data was unavailable online. We collected data on thefollowing
The Level of IT/IS Skills inAccounting Programmes in British Universities Points--
1)There is a growing
awareness of the need to develop a broad range of competencies in accounting undergraduates (Gloria and Jeffrey, 1997)
2)The goal is to produce accounting graduates who possess competencies that match the competencies demanded by those who employ them (Frederickson and Pratt, 1995)
(Gloria and Jeffrey, 1997)
What skills and attributes does an accounting graduate need? Evidence from student
perceptions and employer expectations.
1) While universities have responded to the challenge of the ‘skills agenda’ in a variety of ways, Athiyaman (2001) found that students felt that universities were still not delivering in terms of the development of those skills and attributes they considered important to their careers
Jurnal Pengurusan 38(2013) 87 - 100Information Technology (IT) Knowledge and Skills of Accounting Graduates:Does an Expectation Gap Exist?
ISEDJ
Information Systems Education Journal
Business Analytics in Practice and in Education: A Competency-based Perspective
https://files.eric.ed.gov/fulltext/EJ1137326.pdf
METHODOLOGY
we examine six existing graduate programs in business analytics, which reveal divergent approaches to business analytics curricula
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING American Accounting Association Vol. 13, No. 1 DOI: 10.2308/jeta-51396 Spring 2016
A Model to Update Accounting Curricula for Emerging
Technologies
file:///C:/Users/asank/Desktop/A-Final%20folder%20for%20dissertation%20work/research%20papers%20about%20dissertation%20topic/sent%20from%20phd%20students/AModeltoUpdate%20(1).pdf
Recomendations for what to include in curriculumn
RESEARCH ARTICLE| OCTOBER 01 2019
Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum
https://www.tandfonline.com/doi/pdf/10.1080/08832323.2016.1145622?needAccess=true
1) This calls for the need for accounting educators to review existing AIS curriculum and assess whether current curriculum is adequate to equip accounting students with advanced IT knowledge and skills (Arens & Elder, 2006; Arnold & Sutton,2007; Curtis et al., 2009)
2.) ” Evans et al. (2012) stated that there are global concerns that the accounting curriculum fails to keep up with advances in technologies
3 ) Recent AACSB report (2014) has also commented on the need to include business analytics in the AIS curriculum in preparation for future accounting work
Integrating artificial intelligence into the accounting curriculum 1995
AMELIA A BALDWIN
1) STEPS OF HOW TO INTEGRATE AI INTO CURRICULUMN
Journal of Information Systems Education, Vol. 27(2) Spring 2016
IS Programs Responding to Industry Demands for Data
Scientists: A Comparison between 2011 – 2016
POINTS
1) Other studies have made recommendations regarding big data and analytics topics and course coverage. Chiang and colleagues (Chiang, Goes, and Stohr, 2012) identified three
broad areas when classifying big data curriculum: 1) Analytical Skills (i.e., data mining, neural networks);
2) IT Knowledge and Skills (i.e., relational databases, ETL,OLAP, visualization);
3) 3) Business Knowledge (i.e.,understand business issues and functional business areas).
An On-Line Survey of Graduate Course Offerings Satisfying AAASP Certification Criteria
HUMAN KINETICS JOURNAL
Judy L. Van Raalte 1 , Terry D. Brown 1 , Britton W. Brewer 1 , Joshua B. Avondoglio 1 , Whitney M. Hartmann 1 and Carrie B. Scherzer 2
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THEORIES
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LEARNING THEORY
Mind the Gap: Accounting Information Systems Curricula Development in Compliance With IFACStandards in a Developing Country JOURNAL OF EDUCATION FOR BUSINESS, 90: 349–358, 2015 ------------------------------------------------------------------------------------------------------------------------------------------------------ https://www-tandfonline-com.ezproxy.brunel.ac.uk/doi/pdf/10.1080/08832323.2015.1068155?needAccess=true
Accounting information systems and learning theory: an integrated approach to teaching1994
The accounting information systems curriculum: compliance with IFAC requirements
ROLE OF UNIVERSITY
E-business in accounting education in the UK and Ireland:
Influences on inclusion in the curriculum
Abbott (1988, p.195) argues that “. professions rest on knowledge and universities are the seat of knowledge in modern societies”. In this sense, it can be argued that universities can play two roles in society: a legitimising role as the source of formal knowledge upon which a profession rests its status and the right to control a service against competing professions (Hines, 1989; Montagna, 1974; Paisey & Paisey, 2006), and a social role as the natural source of well-educated potential recruits into professions (Fallows & Steven, 2000; Gammie & Kirkham, 2008; Paisey & Paisey, 2000). Thus, to maintain these two roles, universities should produce (through research) and disseminate (through education) up-to-da
versity accounting education curricula should include subjects designed to provide students with a firm understanding of global issues affecting society and the business environment. In their seminal work, Albrecht and Sack (2000)
An Accounting Information Systems Perspective on Data
Analytics and Big Data
JOURNAL OF INFORMATION SYSTEMS
points*
The panel discussed whether the profession is facing an increasing threat from automation due to Big Data and, if so, how automation could impact the career potential of today’s accounting students. A key aspect of this discussion was the type of accounting tasks that artificial intelligence (AI) systems could undertake: bookkeeping positions versus positions requiring professional judgement. Big Data enables AI systems to infer patterns from large amounts of data and then apply those patterns to make decisions as new data are presented. The panel was generally of the opinion that although the accounting profession has been identified in the popular and business press as a field facing an increased risk of automation (Dhar 2017), the accounting tasks likely to be automated in the near term could be described as bookkeeping. For instance, Walmart announced in 2016 that 7,000 jobs were cut due to automation (Nassauer 2016); these positions were hourly accounting and invoicing jobs. However, automation can reach beyond bookkeeping. In an analysis of 702 occupational categories, Frey and Osborne (2017) not only identified bookkeeping, clerical accounting jobs, and tax preparation as among the fields most susceptible to automation (with a probability of 98–99 percent to be automated), but they also identified the jobs of accountants, auditors, and tax examiners as being in the 47 percent of the U.S. job market that faces a high risk of automation. Predicting the impact of automation on any profession is difficult. In 2016, Davenport and Kirby (2016) expected that some tasks performed by audit and tax accountants would face increasing automation (similar to some tasks performed by lawyers, financial advisors, and professors). However, only two years earlier, compliance work performed by auditors was experiencing high growth and was considered as a career with a bright future (Millman and Rubenfeld 2014). Contradictory predictions about the future of professions are common; views among economists and academics diverge as to whether robotics and technology will eliminate many professional jobs (Rotman 2013). The impact of automation in the accounting profession remains to b
BASED IN THE UK
NON ACCOUNTING
Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities
https://onlinelibrary.wiley.com/doi/epdf/10.1111/j.1467-629X.2006.00173.x
An Analysis of British Postgraduate Courses in Tourism: What Role does Sustainability Play within Higher Education? Susanne Flohr
https://www.tandfonline.com/doi/pdf/10.1080/09669580108667417?needAccess=true
Automation and effectg on accountint jobs
An Accounting Information Systems Perspective on Data Analytics and Big Data
The panel was generally of the opinion that although the accounting profession has been identified in the popular and business press as a field facing an increased risk of automation (Dhar 2017), the accounting tasks likely to be automated in the near term could be described as bookkeeping. For instance, Walmart announced in 2016 that 7,000 jobs were cut due to automation (Nassauer 2016); these positions were hourly accounting and invoicing jobs. However, automation can reach beyond bookkeeping. In an analysis of 702 occupational categories, Frey and Osborne (2017) not only identified bookkeeping, clerical accounting jobs, and tax preparation as among the fields most susceptible to automation (with a probability of 98–99 percent to be automated), but they also identified the jobs of accountants, auditors, and tax examiners as being in the 47 percent of the U.S. job market that faces a high risk of automation. ------------------------------------------------------------------------------------------------------------------------------------------------------------------
Predicting the impact of automation on any profession is difficult. In 2016, Davenport and Kirby (2016) expected that some tasks performed by audit and tax accountants would face increasing automation (similar to some tasks performed by lawyers, financial advisors, and professors). However, only two years earlier, compliance work performed by auditors was experiencing high growth and was considered as a career with a bright future (Millman and Rubenfeld 2014). Contradictory predictions about the future of professions are common; views among economists and academics diverge as to whether robotics and technology will eliminate many professional jobs (Rotman 2013). The impact of automation in the accounting profession remains to be seen
E-business in accounting education in the UK and Ireland:
Influences on inclusion in the curriculum**
EDUCATING DIGITAL NATIVES FOR THE FUTURE: ACCOUNTING EDUCATORS EVALUATION OF ACCOUNTING CURRICULUM
ACCOUNTING EDUCATION JOURNAL
Alkin,M.(2004).Evaluation roots:Tracing theorists’ views and influences.Thousand Oaks:Sage.Apostolou,B.,Dorminey,J.,Hassell,J.,& Rebele,J.(2014).A summary and analysis of educationresearch in accounting information systems (AIS).Journal of Accounting Education,32(2), 99– 112.
FINDINGS
1 ACCOUNTING EDUCATION TO ADOPT NEW TECHNOLOGIES AND RREFLECT IT IN EDUCATION IN CURRICULUM
2) ACCOUNTINGANTS NEED ADVIROY SKILLS
Mapping the Information Systems Curricula in UK Universities
Journal of information system education
2016
Universities & Colleges Admissions Service (UCAS), which could be viewed as the UK equivalent to the College Blue Book, is not without its limitations given that a search for ‘Information Systems’ yields 443 courses, including course titles such as BSc Film Studies and Smart Systems
Pillars of analystics
IS Programs Responding to Industry Demands for Data
Scientists: A Comparison between 2011 – 2016
Pillars of Analytics Skills Data Preprocessing, Storage, and Retrieval NoSQL, Data Modeling, Data Warehousing & Distribution/Parallel Computing Data Exploration Statistical Analysis & Visualization Analytical Models & Algorithms Machine Learning/Data Mining, Natural Language Processing, Information Retrieval Data Product Data and Information Organization, Knowledge Representation & Application Development
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ICT skill development using Excel, Xero and Tableau
The Core Information Technology Course at AACSB-Accred ited Schools: Consistency or Chaos?
Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum
Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development