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NCJ Number: 68591 Add to Shopping cart Find in a Library
Title: ACCOUNTING INFORMATION SYSTEMS (FROM MID-ATLANTIC REGIONAL MEETING OF THE AMERICAN ACCOUNTING ASSOCIATION, APRIL 10-12, 1980 - CONFERENCE PROCEEDINGS, P 94-103, 1980, BY G. STEVENSON SMITH)
Author(s): J T OVERBEY
Date Published: 1980
Page Count: 10
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Language: English
Country: United States of America
Annotation: RESULTS ARE REPORTED FROM A SURVEY OF 200 ANALYSTS IN INDUSTRY AND GOVERNMENT, CERTIFIED PUBLIC ACCOUNTANTS, AND APPROPRIATE ACADEMICIANS REGARDING WHAT ACCOUNTING STUDENTS SHOULD KNOW ABOUT INFORMATION SYSTEMS.
Abstract: NINE OBJECTIVES AND 73 CONTENT ITEMS WERE PROPOSED TO THE RESPONDENTS AS A BASIS FOR EDUCATION IN INFORMATION SYSTEMS FOR ACCOUNTANTS. SEVEN OF THESE OBJECTIVES WERE RATED AS 'VALID' AND 'VERY IMPORTANT' BY MORE THAN 50 PERCENT OF THE RESPONDENTS. FORTY OF THE CONTENT ITEMS WERE RATED AS 'CONTRIBUTES HIGHLY' TO THE ACCOMPLISHMENT OF THEIR RELATED OBJECTIVES BY MORE THAN 50 PERCENT OF THE RESPONDENTS. MORE THAN HALF OF THE RESPONDENTS INDICATED THE FOLLOWING GENERAL CONCEPTS TO BE 'VERY IMPORTANT' IN PREPARATION IN INFORMATION SYSTEMS FOR ACCOUNTANTS: (1) A THOROUGH UNDERSTANDING OF WHAT A SYSTEM IS; (2) AN UNDERSTANDING OF THE ELEMENTS OF INTERNAL CONTROL IN INFORMATION SYSTEMS; (3) THE ABILITY TO SEE AN ORGANIZATION AS A SYSTEM, TO IDENTIFY ITS INFORMATION FLOWS, AND TO UNDERSTAND THE NATURE OF INFORMATION SYSTEMS; (4) THE ABILITY TO EVALUATE EXISTING AND PROPOSED INFORMATION SYSTEMS; (5) THE ABILITY TO IDENTIFY THE DECISION AND INFORMATION REQUIREMENTS OF THE MANAGEMENT OF AN ORGANIZATION AND TO UNDERSTAND THEIR RELATIONSHIP TO INFORMATION SYSTEMS; (6) AN AWARENESS OF THE EFFECT OF THE INTRODUCTION AND CONTINUED OPERATION OF AN INFORMATION SYSTEM IN THE ORGANIZATION AND ITS INDIVIDUALS; AND (7) A BASIC KNOWLEDGE OF THE ANALYSIS, DESIGN, AND IMPLEMENTATION PROCESSES IN THE LIFE CYCLE OF AN INFORMATION SYSTEM. THE ISSUES REMAINING TO BE EXPLORED ARE HOW THE MATERIAL IDENTIFIED CAN BE STRUCTURED INTO COURSES AND WHETHER THIS SAME BODY OF MATERIAL COULD SERVE THE NEEDS OF BUSINESS STUDENTS BESIDES ACCOUNTANTS. TABLES AND TWO REFERENCES ARE INCLUDED. (AUTHOR ABSTRACT MODIFIED--RCB)
Index Term(s): Audits; Higher education; Information Systems and Technology; Surveys
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68591

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