{"id":"https://openalex.org/W2986386445","doi":"https://doi.org/10.3194/1935-8156-14.1.36","title":"Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers","display_name":"Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2986386445","doi":"https://doi.org/10.3194/1935-8156-14.1.36","mag":"2986386445"},"language":"en","primary_location":{"id":"doi:10.3194/1935-8156-14.1.36","doi":"https://doi.org/10.3194/1935-8156-14.1.36","is_oa":true,"landing_page_url":"https://doi.org/10.3194/1935-8156-14.1.36","pdf_url":null,"source":{"id":"https://openalex.org/S4210208962","display_name":"AIS Educator Journal","issn_l":"1935-8156","issn":["1935-8156"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AIS Educator Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.3194/1935-8156-14.1.36","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026164421","display_name":"Margaret R. Garnsey","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I920285187","display_name":"Siena College","ror":"https://ror.org/01v62m802","country_code":"US","type":"education","lineage":["https://openalex.org/I920285187"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Margaret Garnsey","raw_affiliation_strings":["Siena College, garnsey@siena.edu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Siena College, garnsey@siena.edu","institution_ids":["https://openalex.org/I920285187"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014212494","display_name":"Necip Doganaksoy","orcid":"https://orcid.org/0000-0002-8641-0814","observed_orcids":["https://orcid.org/0000-0002-8641-0814"]},"institutions":[{"id":"https://openalex.org/I920285187","display_name":"Siena College","ror":"https://ror.org/01v62m802","country_code":"US","type":"education","lineage":["https://openalex.org/I920285187"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Necip Doganaksoy","raw_affiliation_strings":["Siena College, ndoganaksoy@siena.edu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Siena College, ndoganaksoy@siena.edu","institution_ids":["https://openalex.org/I920285187"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052967641","display_name":"Elaine Phelan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I920285187","display_name":"Siena College","ror":"https://ror.org/01v62m802","country_code":"US","type":"education","lineage":["https://openalex.org/I920285187"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Elaine Phelan","raw_affiliation_strings":["Siena College, ephelan@siena.edu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Siena College, ephelan@siena.edu","institution_ids":["https://openalex.org/I920285187"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5014212494","https://openalex.org/A5026164421","https://openalex.org/A5052967641"],"corresponding_institution_ids":["https://openalex.org/I920285187"],"apc_list":null,"apc_paid":null,"fwci":5.7403,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95599015,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"14","issue":"1","first_page":"36","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9253000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9253000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.07450000196695328,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/employer-perceptions","display_name":"employer perceptions","score":0.5440000295639038},{"id":"https://openalex.org/keywords/educator-perspectives","display_name":"educator perspectives","score":0.8859999775886536},{"id":"https://openalex.org/keywords/curriculum-relevance","display_name":"curriculum relevance","score":0.6890000104904175},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.8700000047683716},{"id":"https://openalex.org/keywords/encryption","display_name":"encryption","score":0.9729999899864197},{"id":"https://openalex.org/keywords/sql","display_name":"SQL","score":0.9459999799728394},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"enterprise resource planning","score":0.8230000138282776},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.8330000042915344},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7149999737739563},{"id":"https://openalex.org/keywords/transaction-processing","display_name":"transaction processing","score":0.7549999952316284},{"id":"https://openalex.org/keywords/spreadsheet-skills","display_name":"spreadsheet skills","score":0.7480000257492065}],"concepts":[{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.638222873210907},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6030532121658325},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.5908561944961548},{"id":"https://openalex.org/C91302708","wikidata":"https://www.wikidata.org/wiki/Q2732056","display_name":"Ledger","level":2,"score":0.5745856761932373},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.561406672000885},{"id":"https://openalex.org/C2777526511","wikidata":"https://www.wikidata.org/wiki/Q691543","display_name":"Pace","level":2,"score":0.5389557480812073},{"id":"https://openalex.org/C2780980858","wikidata":"https://www.wikidata.org/wiki/Q110022","display_name":"Dual (grammatical number)","level":2,"score":0.5265175104141235},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.5021638870239258},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4810112416744232},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.4509701728820801},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.43950605392456055},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.33091849088668823},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3172651529312134},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.28931209444999695},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.23197489976882935},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.2292483150959015},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.20790868997573853},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.14580443501472473},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.3194/1935-8156-14.1.36","doi":"https://doi.org/10.3194/1935-8156-14.1.36","is_oa":true,"landing_page_url":"https://doi.org/10.3194/1935-8156-14.1.36","pdf_url":null,"source":{"id":"https://openalex.org/S4210208962","display_name":"AIS Educator Journal","issn_l":"1935-8156","issn":["1935-8156"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AIS Educator Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.3194/1935-8156-14.1.36","doi":"https://doi.org/10.3194/1935-8156-14.1.36","is_oa":true,"landing_page_url":"https://doi.org/10.3194/1935-8156-14.1.36","pdf_url":null,"source":{"id":"https://openalex.org/S4210208962","display_name":"AIS Educator Journal","issn_l":"1935-8156","issn":["1935-8156"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AIS Educator Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6164000034332275,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W122442460","https://openalex.org/W1839125140","https://openalex.org/W1976515516","https://openalex.org/W1979380861","https://openalex.org/W1989712135","https://openalex.org/W2054761637","https://openalex.org/W2071489618","https://openalex.org/W2077743123","https://openalex.org/W2176029408","https://openalex.org/W2182277734","https://openalex.org/W2208948880","https://openalex.org/W2271121957","https://openalex.org/W2344926220","https://openalex.org/W2512732126","https://openalex.org/W2556607025","https://openalex.org/W2901066847","https://openalex.org/W4285719527","https://openalex.org/W7054362450"],"related_works":["https://openalex.org/W2077743123","https://openalex.org/W2112498830","https://openalex.org/W2512732126","https://openalex.org/W122442460","https://openalex.org/W200155133","https://openalex.org/W2037222868","https://openalex.org/W2208948880","https://openalex.org/W25641917","https://openalex.org/W36600475","https://openalex.org/W2344926220"],"abstract_inverted_index":{"ABSTRACT":[0],"Researchers":[1],"have":[2,21,27,120],"studied":[3],"which":[4,149],"topics":[5,62],"to":[6,80,156],"address":[7],"in":[8,64,147],"the":[9,16,30,48,60,76,81,85,114,117,153],"Accounting":[10],"Information":[11],"Systems":[12],"(AIS)":[13],"curriculum":[14],"since":[15],"1980s.":[17],"Although":[18],"previous":[19],"studies":[20],"identified":[22],"several":[23],"core":[24,92],"topics,":[25,94],"they":[26],"noted":[28],"that":[29],"rapid":[31],"pace":[32],"of":[33,50,84,140],"technology":[34],"calls":[35],"for":[36],"continued":[37],"research.":[38,112],"This":[39,107],"study":[40,142],"extends":[41],"prior":[42],"research":[43],"by":[44],"surveying":[45],"and":[46,52,88,100,103,125,136],"comparing":[47],"views":[49],"employers":[51,68,89],"AIS":[53,61,93,145],"educators.":[54],"Even":[55],"though":[56],"educators":[57,124],"consistently":[58],"rated":[59],"higher":[63],"our":[65],"survey":[66],"than":[67],"did,":[69],"we":[70],"find":[71],"a":[72],"general":[73,104],"agreement":[74],"between":[75],"two":[77],"groups":[78],"as":[79],"relative":[82],"importance":[83],"topics.":[86],"Educators":[87],"concur":[90],"on":[91],"including":[95],"spreadsheet":[96],"skills,":[97],"internal":[98],"controls,":[99],"transaction":[101],"processing/cycles":[102],"ledger":[105],"reporting.":[106],"is":[108],"consistent":[109],"with":[110],"past":[111],"On":[113],"other":[115],"hand,":[116],"following":[118],"areas":[119],"gained":[121],"prominence":[122],"among":[123],"employers:":[126],"Sarbanes":[127],"Oxley,":[128],"encryption,":[129],"SQL,":[130],"ERP":[131],"systems,":[132,135],"Internet":[133],"communication":[134],"e-commerce.":[137],"The":[138],"findings":[139],"this":[141],"will":[143,151],"assist":[144],"faculty":[146],"determining":[148],"content":[150],"be":[152],"most":[154],"relevant":[155],"accounting":[157],"majors.":[158]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-11-22T00:00:00"}