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

Abstract

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.