Abstract:

This study empirically makes a comparison between International Federation of Accountants’ (IFAC) International Education Guideline Number 2 on Information Technology in Accounting and Accounting Information Systems Education in South Western part of Nigeria. The study adopted a survey approach for which data were collected from University students of AIS from selected universities through questionnaire. Secondly, secondary data were collected in form of detailed AIS curricula from websites of universities and analyzed using tables. The study observed that AIS syllabi were not compliant with IFAC’s education guideline for ten (10) topics that were Technological Infrastructure Intensive but were compliant for the remaining four (4) topics that required minimal or no technological infrastructure. it was also found out that the knowledge level reported by students matched the level of coverage for twelve (12) of fourteen (14) topics except for the last two where knowledge level was adequate despite inadequate coverage in the syllabus. It was also found that AIS syllabi in South Western Nigeria were consistent in topic integration for all universities tested. The major implication of the study is that AIS knowledge in Nigeria is only compliant with IFAC guideline for topics that are more theoretical than practical. The study therefore recommends that universities serve as facilitators of AIS education especially for topics which require heavy Technological Infrastructure and also partner with foreign universities and organizations in order to ensure compliance with accepted standard for AIS education.