Accounting Information Systems Curriculum: Compliance with IFAC Requirements among Jordanian Universities

Abstract:

This is the first known study examining the current practices in designing and teaching of accounting information systems (AIS) course and then relates these practices to the system skills expectations of International Federation of Accountants (IFAC) requirements across Jordanian universities This paper  has an important value to the existing discipline of AIS with an investigation and review of current AIS discipline. The study was benefited and motivated by a similar study by Chayeb, and Peter (2005) conducted in Australia and, the study found lack of awareness of IFAC guidelines among accounting courses offered by Australian universities and they recommended that the Australian professional accounting bodies review IFAC applications and conditions in any accreditation process in Australian colleges and universities. The results of our study found a moderate consistency in terms of topic coverage in AIS curriculum with some differences in emphasis. However, there was a little awareness amongst coordinators of the authoritative guidance provided by International Federation of Accountants Committee (IFAC). Jordanian professional accounting bodies and High Education Ministry represented by the accreditation committee should require the existence of IFAC requirements when accrediting accounting majors in Jordanian universities. Accordingly, magnitude of review might be necessary in accounting curricula throughout Jordanian universities.