دانلود رایگان مقاله خلاصه و آنالیز پژوهشهای آموزشی در AIS

Abstract

We consolidate and summarize 102 articles on accounting information systems (AIS) education from three decades (1983–۲۰۱۳) published in eight journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) AIS Educator Journal, (5) Global Perspectives on Accounting Education, (6) Issues in Accounting Education, (7) Journal of Information Systems, and (8) The Accounting Educators’ Journal. The summarized literature is categorized as empirical articles, descriptive articles, or instructional resources. We describe and summarize the research design and primary analytical approach of the empirical articles, summarize the descriptive articles, and tabulate the instructional resources. Suggestions for future research in AIS education are presented.

6.1. Suggestions for future research

AIS is critical to accounting work and education. Despite its importance to the careers of future accountants, there is relatively little existing research into relevant AIS education issues. Graduate and undergraduate curricular and teaching innovations have been described, but research on the effi- cacy of such innovations is needed. The academic community needs to know what has worked well and what must be improved. Instructors also need to know about innovations that have been tried but found not to work or to be efficacious as planned, along with reasons why. Assurance of learning or outcomes assessment programs should be described and tested. The best practices regarding the AIS curriculum should be reported. Only 18 articles (10 empirical, 8 descriptive) about the AIS curriculum have appeared in 30 years. This insufficiency is problematic for such a fundamental component of the accounting curriculum.