A Model to Update Accounting Curricula for Emerging Technologies

The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional competencies and proposes some corresponding actions by the academy to combine accounting, management information systems, and computer technology. JEL Classifications: M4; L8.