IT Knowledge of Undergraduate Accounting Students | Chapter 5 | Contemporary Research in Business, Management and Economics Vol. 2

 The field of accounting faces unique challenges when it comes to integrating information technology (IT) into its curriculum. Unlike financial accounting, tax accounting, and auditing, which have established standards for their respective curricula, there are no set standards for the IT curriculum in accounting education. This lack of standardization has led to variations in the IT knowledge levels of accounting students across universities. The research findings in this study indicate that accounting students have a low level of perceived IT knowledge. This finding aligns with previous studies that have highlighted the challenges and variations in IT knowledge levels among accounting students. The lack of a standardized IT curriculum in accounting education may contribute to these variations in knowledge levels. Without a set curriculum, accounting programs are free to choose which IT topics to cover, leading to differences in the IT knowledge of students across universities. These variations in IT knowledge levels have implications for accounting education and the profession. Accounting programs should strive to provide consistent coverage of relevant and current IT topics to ensure that students are well-prepared for the profession. The development of a set curriculum for technology may be necessary to address these knowledge gaps and meet the demands of the profession. The American Institute of CPAs (AICPA) and the National Association of State Boards of Accountancy (NASBA) have been working on the CPA Evolution initiative, which aims to transform the CPA licensure model to recognize the rapidly changing skills and competencies required by the accounting profession. To ensure that accounting education meets the needs of the profession, there have been efforts to develop guidelines for IT curriculum in accounting education. The AICPA and NASBA's CPA Evolution Model Curriculum is one such example. This model curriculum is designed to provide accounting students with the skills and competencies required of a newly licensed CPA in a technology-driven business environment.

Author(s) Details:

Joel Strong,
St. Cloud State University, USA.

Kris Portz,
St. Cloud State University, USA.

Please see the link here: https://stm.bookpi.org/CRBME-V2/article/view/13666

Accounting Information System (AIS) Adoption in Small and Medium-sized Enterprises in Northern Ghana | Chapter 3 | Contemporary Research in Business, Management and Economics Vol. 1

 Accounting Information Systems (AIS), a technology-based system, provide decision-makers with timely and reliable information. The study examines the factors influencing small and medium-sized enterprises (SMEs) AIS adoption in Northern Ghana, where little is known about it. Direct content analysis was used to collect data, and summative content analysis was used to generate research findings. A detailed literature review was conducted first, followed by a problem confirmation process involving academic researchers. The study concentrated on the factors that influence Small and Medium Scale Enterprises (SMEs) AIS adoption in Ghana. For the sake of credibility, data was collected from previous studies using prominent educational databases. Studies on AIS adoption in Ghana have revealed a lack of effectiveness. Rather of being integrated, adoption theories are either based on technology, organisations, and environment or based on humans, organisations, and technology; however, neither of these ideas integrates human, organisation, technology, and the environment.  The study found a link between AIS adoption and SMEs' performance as measured by IT officers' innovativeness, competency knowledge, IT infrastructure, managerial structure, organizational readiness, and competitive pressure from human, organizational, technological, and environmental dimensions. This address SMEs adoption of AIS factors. The study contributes to SMEs AIS adoption which is relatively new in Ghana. It also contributes to the sparse literature on SMEs' AIS adoption by employing four dimensions to widen knowledge. However, to make data more representative, future studies in this field should involve samples from other regions.

Author(s) Details:

Fuseini Mahama,
Azman Hashim International Business School (AHIBS), Universiti Teknologi Malaysia (UTM), UTM Skudai, 81310 Johor Bahru, Johor, Malaysia.

Halina Mohamed Dahlan,
Information Systems Department, Azman Hashim International Business School (AHIBS), Universiti Teknologi Malaysia (UTM), UTM Skudai, 81310 Johor Bahru, Johor, Malaysia.

Please see the link here: https://stm.bookpi.org/CRBME-V1/article/view/13488