Accounting Architecture: The New Face of AIS

38 Pages Posted: 11 Sep 2015 Last revised: 19 Sep 2015

See all articles by Joshua G. Coyne

Joshua G. Coyne

University of Central Arkansas

Emily Coyne

San Jose State University - School of Library & Information Science

Kenton B. Walker

University of Wyoming

Date Written: September 16, 2015

Abstract

Unlike Financial Accounting, Managerial Accounting, Tax Accounting and Auditing, Accounting Information Systems as an academic discipline is not currently focused on training students to enter a discrete professional field. This lack of focus is not demand-driven as an increasingly dire need exists for IT auditors, as well as systems developers with accounting knowledge. One hurdle preventing expansion of AIS curriculum to prepare accounting students to serve as IT auditors and IT architects is the need for a unifying framework that circumscribes relevant professional competencies. This article introduces such a framework and proposes a corresponding academic discipline that combines accounting and auditing with systems design and control: Accounting Architecture.

Keywords: accounting information systems, information life cycle, technology, control

JEL Classification: M4, L8

Suggested Citation

Coyne, Joshua G. and Coyne, Emily and Walker, Kenton B., Accounting Architecture: The New Face of AIS (September 16, 2015). Available at SSRN: https://ssrn.com/abstract=2658257 or http://dx.doi.org/10.2139/ssrn.2658257

Joshua G. Coyne (Contact Author)

University of Central Arkansas ( email )

201 Donaghey Ave.
Conway, AK 72035
United States

Emily Coyne

San Jose State University - School of Library & Information Science ( email )

United States

Kenton B. Walker

University of Wyoming ( email )

Dept. 3275
1000 E. University Avenue
Laramie, WY 82071
United States
307-766-3154 (Phone)
307-766-4028 (Fax)

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