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Literature review, discussion and conclusions, author acknowledgements, topics for the accounting information systems course: a dual perspective approach from educators and employers.

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Margaret Garnsey , Necip Doganaksoy , Elaine Phelan; Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers. AIS Educator Journal 1 January 2019; 14 (1): 36–55. doi: https://doi.org/10.3194/1935-8156-14.1.36

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Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

Except for the Accounting Information Systems (AIS) course, the required courses for an undergraduate accounting major are typically predictable and consistent in most college curriculums. In contrast, the AIS course varies in both the topics and the emphasis on topics. Badua, Sharifi, and Watkins (2011) found a historical lack of consensus in oversight bodies seeking to influence the AIS curriculum (AAA Mock Committee Report, 1987; AICPA Core Competencies, 1999; AICPA Top Technologies, 2010). They state this “indicates that a considerable state of flux exists concerning suggested topical coverage in AIS courses over the years” ( Badua, Sharifi, & Watkins, 2011 , 91).

This flux is due at least in part to rapid changes that occur in technology and its use by professionals. Albrecht and Sack (2000) noted that advances in technology have reduced the cost of gathering data and reporting information. In the past decade, “big data” has become a popular term as business decisions have become more data-driven. AACSB Accounting Standard A5, issued in 2018, states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , p. 27).

The proliferation of topics makes it difficult to determine which items should be emphasized in the first – and in many cases the only – undergraduate AIS course. The current thought processes of educators 1 and employers 2 are valuable for determining the future content of required AIS courses. We deemed this review necessary to assess the relevance of the AIS curriculum at our institution. Our objective was to explore which AIS topics are the most important to graduates so we could tailor our AIS courses to emphasize the topics most relevant to our students. The challenge of knowing which topics to address in the AIS course has grown as the number of topics in the subject has increased. Badua, Sharifi, and Watkins (2011) conducted a review of syllabi for AIS courses between 1997 and 2007. They found that while the average number of topics in a course remained constant, the diversity of topics increased.

Our paper contributes to the existing research on AIS course topical coverage by comparing survey results from educators and employers. The findings of our study confirm previous research that identifies core topics that should be addressed in the AIS course. We also identify additional topics that are of moderate importance – topics AIS educators may want to consider addressing in their curriculum. The results of our study can inform curriculum reform decisions beyond our institution.

The next section provides a review of research on the AIS curriculum. Then we discuss the survey instrument and respondents, an analysis of the results, and finally a summary and conclusions.

“Technology is used to gather, transform, and analyze data into meaningful information for decision making. … Yet these changes (in technology) are usually not reflected in a robust timely fashion in academic accounting programs nor student's internship experiences. This curricular deficit creates a significant risk for accounting program graduates, who, upon employment in a global environment, are expected to effectively and efficiently utilize and understand technologies and their capabilities, impacts, risks, and opportunities to add value to their organizations.” ( The Pathways Commission, 2012 , p. 72)

In 2015, the Pathways Commission noted data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” ( The Pathways Commission, 2012 , p. 10). Boulianne found that despite the importance of technology to accountants, “IT has lost ground, notably due to the larger coverage of Finance and Strategy/Governance” (2016, p. 314).

In many accounting programs, the AIS class is the technology course. Research regarding AIS topical coverage has been ongoing since the 1980s. Table 1 presents a summary of the topics most frequently mentioned as important in previous research.

Topics Considered Important in Previous Studies

In one of the earliest studies of AIS, Davis and Leitch (1988) found spreadsheets to be the highest-rated topic by recent accounting graduates. Spreadsheets continue to be rated the most important technology skill for accountants ( Harper & Dunn, 2018 ; Tam, 2013 ). As indicated in Table 1 , transaction cycles/processing, internal control, and databases are the other topics most often mentioned as important to accountants.

Some research has indicated there are disparities in the perceived importance of different technologies between academics and practitioners and between different types of practitioners. As mentioned above, the Pathways Commission (2015, p. 10) noted that data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” (e.g., XBRL). In a study of 440 professional accountants, Welch, Madison, and Welch (2010) found CPA firms rated computer auditing highly while accountants in industry and government rated database software and IT operations higher. Winstead and Wenger (2015) surveyed practitioners (primarily CPAs) and academics about the desired proficiency of undergraduate accounting graduates in nine areas of AIS. In all areas of organization systems proficiencies, and in two of three areas of reporting and data sharing proficiencies, the academics favored higher levels of proficiency than practitioners. Newer topics (e.g., XBRL, data-sharing technologies, and basics of e-commerce) produced the most disagreement between the groups. Research also shows that the relative importance of different competencies for new graduates depends on several factors, including the size, industry, and nation of the employer ( Winstead & Wenger, 2015 ; Hastings & Solomon, 2005 ). Various authors ( Badua, Sharifi, & Watkins, 2011 ; Davis & Leitch, 1988 ) note that as new technologies emerge, AIS educators face an increased diversity of topics. Our research builds on this previous work by identifying, comparing, and contrasting the AIS topics that educators and employers currently identify as important for accounting graduates.

We surveyed two types of respondents: AIS educators and employers of accounting graduates. Educator respondents are from attendees of the AIS Educators Conference. The AIS Educators Conference is attended primarily by individuals currently teaching AIS. They are generally involved in research in the field, which indicates they have current knowledge of up-and-coming topics. Badua et al. (2011) and Richtermeyer and Kovar (2001) have also used this population when investigating AIS. Employer respondents are from firms who recruit accounting students at our institution. Although specific to our institution, Table 2 shows they represent a diverse group with regard to industry. The sample includes 18 public accounting firms, two large national/international firms, and 16 local/regional firms. It also includes several asset management firms, banks, federal and state departments (e.g., taxation and finance, health and human services, etc.), national/local manufacturing firms, and service companies. Slightly over thirty percent of the firms have more than 1,000 employees, twenty percent have between 500 and 1,000 employees, and the remainder is evenly divided between those with 100 to 500 employees, 50 to 100 employees, and less than 50 employees.

Populations Surveyed

Research Instruments

We developed two versions of the survey. The first part of the employer survey consisted of questions related to employer characteristics. The corresponding part of the educator survey consisted of questions related to the institution where the participant taught and whether the participant had taught an AIS course in the last three years.

The second part was identical for both groups. It consisted of listing potential AIS topics and asking participants to rate the topics for what proficiency an undergraduate accounting major should have at graduation (see Table 3 in the Analysis section). The list is a compilation from previous research on AIS. The number of items was limited so that survey participants could complete the survey in approximately ten minutes since some research indicates shorter surveys have higher response rates ( Burchell & Marsh, 1992 ; Clarkberg & Einarson, 2008 ). Respondents were to rate each topic on a Likert scale or answer as no opinion. The scale is the same as one used by Tam (2013) : 1. No Opinion, 2. Not Relevant, 3. Awareness Only, 4. Some Understanding, 5. Good Understanding, 6. Full Understanding, and 7. Ability to Apply/Use.

Summary Statistics and Rankings of AIS Topics by Educators and Employers (Sorted by Employer Mean Response)

Administration of Survey

We e-mailed a link to the survey to 124 attendees of the 2015 AIS Educator Conference in July 2015. We sent out email reminders at one-week intervals for four weeks. We received fifty-four usable responses for a response rate of 43%. The vast majority (85%) of the respondents had one undergraduate AIS course in their curriculum, followed by 11% with two courses, and the remaining 4% with more than two AIS courses. Over 90% of the respondents have taught AIS in the past five years. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference. Panel A of Table 2 shows the type of institutions where participants currently teach.

We also e-mailed a link to the survey to 57 employers who recruited accounting students from our institution during the two academic years (2015–2016 and 2016–2017) following the AIS Educator Conference. We sent email reminders at one-week intervals for two weeks and then made follow-up phone calls asking employers to participate. We received 49 usable responses for a response rate of 85%. Panel B of Table 2 shows the breakdown of employers by industry. Two industries (CPA firm and financial and legal) account for 67% of responses.

The summary statistics in Table 3 are based on the responses on the Likert scale defined above. The table provides a breakdown of the employer and educator responses, as well as a breakdown of employers by public accounting, financial/legal firms, and other.

The “no opinion” category was included as a choice in the survey so that respondents who were unfamiliar with a topic would not merely guess at its relevance. The number of responses (n) varies by question since we omitted the “no opinion” responses from the analysis. We include a brief analysis of the no opinion category at the end of the results.

Evaluation of Topics

The data from the employer and educator columns in Table 3 was used to construct a contingency table ( Table 4 ) that summarizes the relationship between the educator and employer responses. We divided the items, based on their median, into three categories: greater importance (7. full understanding or 6. ability to apply/use), moderate importance (5. good or 4. some understanding), and less importance (3. awareness only or 2. not relevant).

Contingency Table of Educator and Employer Responses Categorized by Median of Responses

Slightly over half the topics fell in the same category for both the employers and educator respondents. Many of these topics are in the moderate importance category for both groups. Employers classified slightly more than 25 percent of the topics as being less important while educators rated them as having moderate importance . Almost half of those topics are related to databases and database design (ER diagrams or UML class models, REA ontology, QBE, SQL, and relational database implementation). The only database-related topic that employers rated as having moderate importance was basic database concepts.

The only item that had medians in the category greater importance for both the educator and the employer respondents was basic spreadsheet skills. Advanced spreadsheet skills were also considered important by both groups (falling in the moderate importance category). While not necessarily taught routinely in AIS classes, as mentioned in the literature review, research has consistently shown spreadsheet knowledge is considered important for success to an entry-level accountant.

Educators categorized three other items as having greater importance : transaction cycles, internal controls, and COSO. Employers classified those items as moderate importanc e. Internal controls and COSO relate to the topic of internal controls, which research has consistently mentioned as an important topic in the AIS curriculum (see Literature Review). Both groups categorized the related topics of IT controls and IT audit as having moderate importance .

Another block of topics categorized as having moderate importance by both groups is related to e-commerce (these topics include digital signatures, encryption, and privacy regulation and controls). Employers rated the topic of e-commerce itself as being of lesser importance . Employers also had XBRL as of lesser importance . Educators rated XBRL as having moderate importance . Richtermeyer and Kovar (2001) reported that a majority of AIS faculty either covered or intended to cover these topics.

CPA firms. This category consists of both local/regional and national CPA firms (total n=18).

Financial and legal firms (total n=16).

Other firms (total n=17). We constructed this category by combining the responses of the other types of employers displayed in Panel B of Table 2 .

Table 5 displays the response categories for which the importance category of the designated employer category differed from those of the combined employer group.

Changes in Responses in Comparison with Combined Employer Responses

Both the CPA and the other firms categories scored COBIT higher (as of moderate importance) than the combined group, while financial and legal firms and other firms scored query by example higher (as of moderate importance) than the combined group. Also, the other firms category scored structured query language and basic computer programming higher (as of moderate importance ) than the combined group while CPA firms scored basic database concepts lower (as of low importance) than the combined group.

To permit an item-by-item comparison of the educator and employer groups, we constructed the scatter plot displayed in Figure 1 Panel A. In this figure, each plotted point corresponds to the mean response for an AIS topic. The diagonal reference line (i.e., identity line) represents perfect matching in the mean responses between the groups. In the figure, nearly all of the points are above the diagonal reference line, suggesting that educators consistently rated the topics higher than employers did. In their study, Bain, Blankley, and Smith (2002) reported a similar pattern. The plotted points reveal a positive correlation, which suggests that there is general agreement between the two groups as to the relative importance of the topics. (The Spearman's rank correlation of means is 0.78 with p-value <0.001. In the Bain, Blankley, and Smith (2002) study, the reported correlation value was 0.51.)

Comparison of Group Means

Table 6 displays a summary of the educator and employer responses by each topic. We used the Mann-Whitney U test to statistically compare the distribution of responses of the educator and the employer groups to each one of the 37 topics. This is a nonparametric counterpart of the well-known t-test used to compare population means. The Mann-Whitney U test is appropriate for the current application given the ordinal (Likert scale) nature of the responses. The test identified statistically significant differences (at the 0.05 significance level) between the two groups for 30 (out of 37) topics. Comparison of sample means using the two-sample t-test led to nearly identical results. The seven topics for which there is no statistically significant difference (i.e., the p-value of the test is greater than 0.05) in the responses of educator and employer groups are shaded in Table 6 .

Educator and Employer Mean Responses and Ranking by AIS Topic

We compared the rank of each topic for the educator and employer groups in Table 6 . There are two differences we believe are worth mentioning. Internal control was one of the highest-ranked topics for both groups (2 for educators and 4 for employers). However, the rank for COSO shows a marked disparity between the groups (6 for educators and 22 for employers). The COSO internal control framework is accepted as the authority on internal controls, so it was not readily clear to us why the employer rank for COSO was significantly lower than their rank for internal control as a topic. We were able to gain a better understanding of this apparent discrepancy as described below.

We carried out a comparison between the financial and legal firms and CPA firms, even though the reliability of such an analysis is limited by the modest sample sizes. Figure 1 Panel B displays the scatter plot of mean responses to survey topics by these two employment sectors. All in all, there is a high degree of agreement between the groups with a Spearman's rank correlation value of 0.62. It is worthwhile to mention that in a topic-by-topic comparison, the only one that showed a significant difference between the two groups was COSO (p-value < 0.01). The rank for COSO was 7 for CPA firms while it was ranked 37 (last) for financial and legal companies. This suggests that there is a close agreement between educators and respondents from CPA firms about the importance of this topic in an AIS course.

The second significant difference noted in Table 6 relates to system documentation. For employers, systems documentation in general, business process diagrams, flowcharts, and data flow diagrams had similar ranks (7, 8, 9, and 11, respectively). Educators had the same rank as employers for flowcharts, but the ranks for systems documentation in general, business process diagrams, and data flow diagrams were lower (13, 17, and 22, respectively). This is a shift from Bain et al. (2002) , where the rank for systems documentation was higher for faculty than professionals (3 vs. 22). It seems that employers are placing more emphasis on documentation than they had before Sarbanes Oxley.

No Opinion Responses

As mentioned above, we included the “no opinion” category in the survey so that respondents who were unfamiliar with a topic would not guess at its relevance. Moreover, the rate of “no opinion” responses is a useful gage to assess the familiarity of different groups with AIS topics. Table 6 displays the percentage of “no opinion” responses by question. We noted a relatively higher occurrence of “no opinion” responses for the employer group. For educators, the “no opinion” response rate for all questions was less than 10%.

In contrast, for the employer group, 10 (out of 37) questions had more than 25% “no opinion” response rate. The questions with high “no opinion” responses were also those that generally ranked lower by the employers. As would be expected, there was a tendency to say “no opinion” among people who do not supervise entry-level accountants (median “no opinion” response rate of 21%) vs. those that do (median “no opinion” response rate of 8%).

We found that employers and educators rated almost two-thirds of the AIS topics in the same category ( Table 4 ). The educators and employers rated internal control, transaction processing systems and cycles, systems documentation, computer fraud, and database management as moderately important or most important. Employers had more topics rated as lesser importance , while educators rated most of those topics as having moderate importance .

A direct one-on-one comparison of our research to prior studies presents nontrivial challenges due to the differences in topics explored, importance ratings employed, and subject populations of the studies involved. However, our findings on core topics closely agree with the conclusions of other authors. These core topics include spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. The significance of these topics has remained relatively constant over time. Covering these topics in the basic AIS course would leave time for a few additional topics of particular interest to an instructor or that are requested by advisory committees or local employers. Having a standard core of AIS topics across schools would prevent confusion as to what new graduates learn in the basic undergraduate AIS course.

Educators and employers in our study rated topics that were predicted by Bain et al. (2002) to exhibit rising prominence as having moderate importance . These include SQL, ERP systems, Internet communication systems, and e-commerce. Certain other areas, such as Sarbanes Oxley and encryption that have gained prominence over the last few years and were rated as having moderate importance in our study, were not considered in most previous studies.

Employers rated several topics related to databases in the lesser importance category. This is surprising given anecdotal evidence from graduates of our accounting program and previous research ( Fordham, 2005 , p. 117) that found both “advanced understanding of relational database design” and “working knowledge of database query design…” were important AIS skills. Looking at the subdivision by employer type ( Table 4 ), both financial/legal and other firms scored QBE higher than the combined group, as having moderate importance and other firms also scored SQL and basic computer programing as having moderate importance . In contrast, CPA firms rated basic database concepts as having lesser importance than the combined group rated them. This agrees with prior research that found database skills were more important in industry and government ( Welch, Madison, & Welch, 2010 ). It may be that CPA firms have the client supply most of the data for analysis, while in other firms, accountants are responsible for retrieving the data.

The single topic rated as having greater importance by both groups was basic spreadsheets. Advanced spreadsheets had the second highest mean in both groups ( Table 3 ). Some business schools, including ours, teach/require basic spreadsheet proficiency as a component of the general business curriculum. Badua's (2008) analysis of AIS course syllabi did not find spreadsheets as one of the top ten topics covered.

There was less agreement between the educator and employer groups on the topics considered to be of lesser importance . The sentiment of irrelevance expressed by employers was far stronger than that expressed by educators. Some of the less important topics identified were XML, basic programming, and the Internet (TCP-IP, client-server systems).

Employers also had XBRL in the lesser importance category. Educators rated XBRL as having moderate importance . The employer rating was surprising, given the fact the SEC requires companies to submit financial statements in XBRL. It seems that accounting students should have a basic understanding of XBRL and how it is used. That understanding would be facilitated if students understood XML (rated as of lesser importance by both groups of respondents) before being introduced to XBRL. However, this response is similar to the findings of Winstead and Wenger (2015) , where CPAs favored a lower level of proficiency than academics for “data-sharing and XBRL.” Looking at the breakdown by employer category, other firms was the only category that changed XBRL from lesser to moderate importance .

Changes at Our Institution

Our department first implemented a required AIS course for undergraduate students entering the school in 2009. This change was a result of a recent program review and the implementation of the 150-hour requirement for CPAs in New York. Before that time, an elective AIS course was offered only once per academic year due to lack of student demand/interest. The new course was offered for the first time in the Spring 2011 semester. Since that time we have used a variety of different textbooks and approaches to teaching the course. Also, although our Accounting Program is not separately accredited, we were aware of Accounting Standard A7 issued in 2013 and reiterated in 2018 as Standard A5. The standard states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , 27). To ensure the required AIS course is current and to determine what content is most appropriate for the elective AIS course, our department decided to survey AIS educators, and firms that recruit our students. The results of those surveys, reported in this paper, have helped us to tailor our AIS courses to provide the highest level of relevance to our students.

We have made modest changes to the required AIS course. We have increased the coverage of internal controls and COSO and made the AIS course a prerequisite to the auditing course. The prerequisite has presented some problems due to the number of required accounting courses. We have continued with it at present but may have to change it to a co-requisite in the future.

Rather than flowcharts, we now use business process diagrams (BPDs) to illustrate system documentation. In our survey, flowcharts and BPDs had the same mean response from employers. However, the mean for BPDs had no significant difference with the mean of educators (see Table 6 ). This is noteworthy since, in general, employers rated topics lower than educators. Several students have commented that they have found this relevant when interviewing for jobs. Each semester students are required to complete a project requiring them to analyze data in a database to investigate a business problem and communicate their findings. In the most recent semester, students were required to complete a BPD of the system, to document their understanding, before completing the other parts of the project.

Both educators and employers have consistently ranked basic and advanced spreadsheet skills as important for accounting students. Our surveys reinforced these findings. As mentioned above and as implied by AACSB, we believe that the topic of basic spreadsheet skills belongs in a course required for all business majors. Therefore, we only introduce a limited number of spreadsheet functions (e.g., what-if analysis and data validation) that have specific applications in the text.

We have revamped the elective AIS course in our department based, in part, on the results of our research. The class is now taught in a computer classroom with students spending significant time in each class learning different types of software. We have added a several-week module on advanced spreadsheet functions. Both employers and educators ranked advanced spreadsheets highly (second for employers and fifth for educators). Anecdotal evidence from students indicates they have found this knowledge immediately useful in their internships and employment. In our survey, employers were asked: “Please list any specific Commercial Accounting software students should have experience with.” Quickbooks was the most frequent software mentioned. In response, we have added a Quickbooks module. We also added modules on NetSuite (a cloud-based ERP system) and Tableau (for data visualization). Students have reacted favorably to the changes. Enrollment in the elective doubled in the second offering of the revamped course.

At the graduate level, our M.S. in Accounting program has added a concentration and a certificate in data analytics to address growing interest in this area. The four new courses that comprise this concentration area are: Business Intelligence and Information Systems, Quantitative Methods for Data-Driven Decision Making, Data Visualization and Predictive Analytics, and Decision Modeling and Analytics.

Implications and Suggestions

Based on survey results and the limited changes made at our institution, we have several suggestions. Both employers and educators rate Excel as having greater importance . As mentioned above, we have added an advanced spreadsheet component to our elective AIS course. Several students have commented they have found this useful in internships/jobs. In general, we believe the best way for students to acquire and build competency using spreadsheets is to incorporate an advanced spreadsheet assignment in every accounting course, negating the need to include it as a separate topic in AIS.

“Consistent with mission, accounting degree programs integrate current and emerging accounting and business practices in three primary components within the curricula. 1. Information systems and business processes including data creation, manipulation / management, security, and storage. 2. Data analytics including, for example, statistical techniques, clustering, data management, modeling, analysis, text analysis, predictive analytics, learning systems, or visualization. 3. Developing information technology agility among students and faculty, recognizing the need for continual learning of new skills needed by accounting professionals” ( AACSB International, 2018b , 27).

The recent AACSB 2018 Business Standards update has added Technology Agility to Standard 9 – Curriculum Content ( AACSB International, 2018a ). This implies that technology should be integrated throughout the business curriculum, not just in accounting classes.

Badua et al. (2011) found that the number of topics covered in an AIS course has remained constant at about six. However, they note that the variety of different topics taught in AIS courses has increased over time. The results of the current research show that AIS educators and employers agree on a broad array of topics that is of moderate importance to accounting undergraduates. A single undergraduate AIS course does not have sufficient time to cover in any depth or even introduce all of the topics identified as being important. We agree with the suggestion of Badua et al. (2011) that a second AIS course may be warranted. This second course would contain those “likely to change with technological innovation.” We believe the second course could address topics rated as moderate importance not addressed in a basic AIS course and topics important to local employers.

We recognize this suggestion may be impractical at many institutions due to the number of required courses for accounting majors. Boulianne (2016) found a decrease in the number of required IT courses in accounting programs since the unification of the three Canadian professional accounting associations. With the advent of the 150-credit hour requirement for a CPA license, schools should critically assess whether there are courses that relate primarily to the CPA examination that could be moved to the graduate program allowing for additional flexibility in the undergraduate program. Another approach is to determine if there are IT topics/skills that are relevant for all business students to have. Examples of possible topics include privacy regulation and e-commerce. A required course could then be designed to address those topics as part of the curriculum for all business students. A business course focused on technology is in line with the recent update of AACSB Business Standards, which includes Technology Agility ( AACSB International, 2018a ).

Limitations of the Study

There are several limitations to the current study. Our first survey only included instructors attending the AIS Educator Conference. Similarly, we e-mailed employers' surveys to employers who recruit accounting students at our college. However, we believe that the industries that recruit our accounting students are similar to other schools located in a medium-sized metropolitan area (~1,000,000 population). The majority of respondents were from CPA, financial, and legal firms. The ordering of topics in the survey may have created a bias in responses. The topics were not randomized. Bryan and Smith (1997) found randomization did not eliminate bias. Another concern is sampling bias created due to nonresponse. For the employer group, the exceptionally high response rate (85%) to the survey alleviated our concerns in this regard. For the educator group, even though the response rate was lower (43%), the sample size (54) was satisfactory. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference.

As explained in Table 2 , the sampling periods used for the educator and employer groups are slightly different. The sampling period for the employer group was extended by an additional year to achieve a more representative sample. We believe that that the added duration for the employer group is not sufficiently long to incorporate a marked change in the opinions of the educator and employer groups on AIS topics of interest.

It would be helpful to explore the perceptions of different types of employers in more detail. Our limited sample size prevented an in-depth analysis in this regard. We also did not collect detailed information on the survey participants. Collecting additional demographic information would be useful.

Summary and Future Directions

This study aimed to compare the perceptions of educators and employers regarding topics of importance in AIS education. To that end, we surveyed AIS educators and employers of recent accounting graduates. In line with past research, our findings reaffirmed the strong agreement between educators and employers on core AIS topics, including spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. On the other hand, Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce have gained prominence among educators and employers.

Our study highlights the need to investigate emerging questions on AIS curriculum. For 85% of the educators surveyed, their institution only offered one AIS course. The number of AIS topics continues to grow. It would be useful to study the need for a second AIS course from both the educator and employer points of view. Another topic for further research is the determination of the factors that underlie markedly different ratings of topic between the educator and employer groups (e.g., database concepts, XBRL). The depth and breadth of data analytics in the AIS curriculum warrants further study. Likewise, Blockchain technology and cryptocurrencies have recently gained prominence in business publications. They highlight the fact that it is important for research addressing topics in AIS to be performed periodically so that we can monitor trends and new topics.

This paper contributes to the literature by reporting on the perceptions of educators and employers of the topics that are important to accounting students. It provides data that will assist educators in evaluating what topics would be most relevant to their students. Curriculum research should be performed periodically because we, as accounting educators, must consider industry needs and the changes in technology as we update and improve our curriculums.

The authors would like to thank both the current and prior Editors-in-Chief, the associate editor and two anonymous reviewers whose comments and suggestions greatly improved the quality of our original manuscript.

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1 We use the term educator to represent teachers who are engaged in instruction of accounting students. Some of the research cited uses the term academics. The two terms refer to substantially equivalent populations.

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The target of this PKM program is economically productive communities, namely people in housing in Banguntapan sub-district who have just established BMT covering aspects of marketing/socialization and management and accounting information systems (small businesses). The aim of the program is to develop an economically independent community with high literacy on syar'i transactions. Business partners in this program are BMTs that have just been established with a residential mosque base, namely BMT Sakinah, BMT Al-Anbiya and BMT Al-Huda. The problems faced by the three partners are: 1) Lack of competence and management in managing BMT, 2) Lack of legality, 3) Lack of Islamic financial literacy, so that BMT members still do not understand the function of BMT. As for the method of devotionare general lectures, short courses, tutorials and simulations. Materials that are focused on include the management and members of BMT: 1) Socialization of Transaction Contract applications legalized by the National Sharia Board, 2) Consolidating the understanding and application of Management Information Systems and Accounting Information Systems for BMT, for approximately eight months. The result of this dedicationis special assistance and provides BMT financial system software so that the BMT, BMT Sakinah (Puri Sakinah 2 Housing), BMT Al-Anbiya (Pesona Banguntapan Kotagede Housing) and BMT Al-Huda (Graha Banguntapan Housing) can manage accountably, professional and transparent. This program is expected to be able to facilitate the development of partner businesses so that they are able to provide a multiplier effect for housing-based BMTs and other newly established mosques.

Digital Accounting and Gender Discrimination

Digital technologies can process data much faster and more reliably than humans. Therefore, businesses must ensure a radical transformation in their infrastructure in order to keep up with the competitive environment. When establishing an accounting information system in enterprises, it should be ensured that the system can produce complete and uninterrupted information. However, one consequence of the digitalization process in accounting information systems is that the need for accounting personnel tends to decrease day by day. The aim of this study is to examine the digital developments in accounting and financial consultancy services and to emphasize the need for accounting engineering, which can contribute the most to these developments In this context, the structure and consequences of gender differences of individuals working in the accounting profession were examined.

The role of accounting information systems in firms’ performance during the COVID-19 pandemic

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth primary data were gathered through semi-structured interviews conducted in the year 2020. Due to the pandemic, the interviews with ten auditors were done online through the Zoom software application. The empirical findings of this paper show a positive impact of AIS on firms’ performance and a more significant influence on employees’ performance and the auditing process. AIS reduces costs and human errors, eases operations, speeds up work tasks, and increases employees’ productivity during the COVID-19 pandemic. The findings also show that there is no direct impact on firms’ overall cash flow/revenues. This paper increases our understanding of how AIS can influence and improve firms’ performance and the significance of implementation factors such as training. It provides practical guidelines for regulators and managers to utilize accounting information systems to perform better.

The implementation of AIS and financial performance: empirical study in selected Jordanians banking institutions

This article presents a reflection on the role of current Accounting Information Systems on financial performance in Jordanian banking sector. The study is based on primary data collected through a structured questionnaire. The data were analyzed using Multipleregression analysis. The results indicated a significant impact of (SVQ) Service Quality, (IFQ) Information Quality, and (SYQ) System Quality on financial performance. Whilst showed no significant effect of (DQ) Data Quality on financial performance. The effectiveness of the accounting information system also improves the financial performance of banks. In light of the findings, this study suggests the management to establish better strategies that can ensure the effectiveness and efficacy of AIS. The findings would be valuable for academic researchers, managers and professional accounting to acquire a better vision of the AIS by testing the phenomenon in Jordan as a developing country This study is only conducted in Jordan as a developing country. Future research can be orientated to other national and cultural settings and compared with the results of this study.

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

Fakor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.

FAKTOR DETERMINAN KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN DIMODERASI SISTEM PENGENDALIAN INTERNAL

AbstrakKualitas laporan keuangan dapat dilihat melalui hasil audit. Laporan keuangan menjadi alat bagi investor untuk mengukur kinerja perusahaan yang dilakukan oleh jajaran manajemen, sehingga laporan keuangan yang disajikan harus berkualitas. Faktor-faktor yang mempengaruhi kualitas laporan keuangan adalah dengan penerapan sistem informasi akuntansi (SIA), kompetensi sumber daya manusia (SDM), dan penerapan sistem pengendalian internal (SPI) dilingkungan perusahaan atau organisasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan SIA terhadap kualitas laporan keuangan, pengaruh kompetensi SDM terhadap kualitas laporan keuangan di mana SPI sebagai variabel moderasi. Objek penelitian adalah suatu perusahaan X yang 3 tahun terakhir belum memiliki hasil opini audit Wajar Tanpa Pengecualian (WTP) dan yang dijadikan responden adalah karyawan bagian keuangan atau akuntansi sebanyak 450 orang. Hasil penelitian ini menunjukkan bahwa penerapan SIA dan kompetensi SDM berpengaruh terhadap kualitas laporan keuangan serta SPI mempengaruhi hubungan kompetensi SDM terhadap kualitas laporan keuangan. Namun SPI tidak mempengaruhi hubungan penerapan SIA terhadap kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Sistem Informasi Akuntansi, Sistem Pengendalian Internal AbstractThe quality of financial reports can be seen through audit results. Financial statements are a tool for investors to measure the company's performance by management, so that the financial statements presented must be of high quality. Factors that affect the quality of financial reports are the application of accounting information systems (AIS), human resource competencies (HR), and the application of internal control systems (SPI) within the company or organization. The purpose of this study was to determine the effect of the application of AIS on the quality of financial reports, the influence of HR competence on the quality of financial reports in which SPI is the moderating variable. The object of this research is a company X which in the last 3 years has not had an unqualified audit opinion (WTP) and the respondents are employees of the finance or accounting department as many as 450 people. The results of this study indicate that the application of AIS and HR competencies affect the quality of financial reports and SPI affects the relationship between HR competencies and the quality of financial reports. However, SPI does not affect the relationship between the application of SIA to the quality of financial statements.Keywords: Quality of Financial Reports, HR Competence, Accounting Information Systems, Internal Control Systems

Pengaruh Sistem Informasi Akuntansi Dan Integritas Terhadap Kinerja Karyawan Pada RSUD SMC Tasikmalaya

This study aims to examine the effect of accounting information systems and integrity on employee performance at SMC Tasikmalaya Hospital. The populations in this study were employees of the SMC Tasikmalaya Hospital as many as 491 people. The sampling technique used stratified random sampling. The data used is primary data obtained directly from respondents using a questionnaire. The data analysis technique uses multiple linear regressions. The results of this study indicate that the accounting information system partially affects employee performance. Integrity partially affects employee performance. Meanwhile, simultaneously accounting information system and integrity affect employee performance.

Ketidakpastian Lingkungan dan Lingkup Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Surabaya

ABSTRACT Micro, small and medium enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of management accounting information systems, environmental uncertainty and performance achievements of micro, small and medium enterprises (MSMEs), is a picture that reflects the business of this sector. This is what encourages researchers to analyze more deeply the effect of environmental uncertainty and the scope of management accounting information systems on managerial performance in SMEs in Surabaya. This study uses multiple linear regression analysis, with a population of all MSMEs in Surabaya. The results of the research together reveal that the research model is empirically proven to be fit to explain the dependent variable. The partial test results reveal that only the scope of the management accounting system has a significant negative effect on managerial performance.  ABSTRAK Usaha mikro, kecil dan menengah menjadi salah satu sektor perekonomian yang berperan penting di Indonesia. Keberagaman lingkup sistem informasi akuntansi manajemen, ketidakpastian lingkungan dan capaian kinerja usaha mikro, kecil dan menengah (UMKM), merupakan gambaran yang merefleksikan usaha sektor ini.  Hal inilah yang mendorong peneliti untuk menganalisis lebih mendalam pengaruh ketidakpastian lingkungan dan lingkup sistem informasi akuntansi manajemen terhadap kinerja manajerial pada UMKM di Surabaya. Penelitian ini menggunakan analisa regresi linier berganda, dengan populasi seluruh UMKM di Surabaya. Hasil penelitian   secara bersama-sama mengungkapkan bahwa model penelitian terbukti secara empiris fit dapat menjelaskan variable dependen. Hasil uji parsial mengungkapkan hanya lingkup sistem akuntansi manajemen yang secara signifikan berpengaruh negatif terhadap kinerja manajerial.

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Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future

We thank Roger Debreceny, Mary Curtis, anonymous reviewers, and participants at the 2015 Midyear Meeting of the Accounting Information Systems Section of the AAA for their helpful suggestions and comments.

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Binod Guragai , Nicholas C. Hunt , Marc P. Neri , Eileen Z. Taylor; Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems 1 June 2017; 31 (2): 65–81. https://doi.org/10.2308/isys-51265

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The rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants, as the managers of accounting information systems and gatekeepers of assets, records, and reporting, have a responsibility to understand and address ethical dilemmas related to these responsibilities in their organizations. A summary of AIS and ethics research calls attention to gaps in the literature and provides directions for future research. The ETHOs framework, which categorizes factors as environmental, technological, human, and organizational, provides a model for researchers to examine ethical issues related to the AIS functions of recordkeeping, reporting, and control.

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Accounting Information Systems for Decision Making pp 1–11 Cite as

Trends in Accounting Information Systems

• Daniela Mancini 4 ,
• Eddy H. J. Vaassen 5 &
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Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 3))

Most of the contents of this book is based on a selection of the research works presented at the track entitled ‘Accounting Information Systems’ of the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS), which was held in Rome, Italy, in September 2012. The aim of the track was to sketch a clear picture of the current state of Accounting Information Systems (AIS) research in a broad sense, including design, acceptance and reliance, value added, decision making, interorganizational links, and process improvements. In particular, despite the fact that accounting information systems are often considered the instrument by default for accounting automation the track starts from a wide definition of the accounting information system, as a complex system composed of a mix of strictly interrelated elements (such as data, information, human resources, IT tools, accounting models and procedures), and basically involved in collecting, classifying, elaborating, recording, storing accounting data.

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Mancini, D., Vaassen, E.H.J., Dameri, R.P. (2013). Trends in Accounting Information Systems. In: Mancini, D., Vaassen, E., Dameri, R. (eds) Accounting Information Systems for Decision Making. Lecture Notes in Information Systems and Organisation, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-35761-9_1

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Top 15+ Accounting Research Topics For Students In 2023

Accounting is a highly versatile field with numerous applications in the business world. It is also a constantly evolving field, making it a great area for research. 

Accounting research helps us better understand how financial systems work and how we can improve them. 

It also enables us to make informed decisions in business and our personal lives. 

Accounting is a broad subject with numerous research topics and ideas. Selecting the right one can be a difficult task.

This blog will discuss some of the top-rated accounting research topics. To save you from the struggle, we’ve compiled a list of the top accounting research paper topics. These topics are sure to impress your professor.

Table of Contents

Here are the top 15+ accounting research topics for students in 2023:

1. Financial Reporting

Financial reporting is an essential aspect of accounting. 

It involves preparing and presenting financial statements that provide useful information to investors, creditors, and other stakeholders. 

Financial reporting research focuses on improving the accuracy and reliability of financial statements. 

It also examines the impact of financial reporting on the decision-making process of stakeholders.

2. Accounting Ethics

Accounting ethics is an important topic in accounting research. 

It examines the ethical issues that arise in accounting practices, such as conflicts of interest, fraud, and ethical decision-making. 

Accounting ethics research aims to guide ethical behavior and improve the ethical standards of the accounting profession.

3. Corporate Governance

Corporate governance refers to the processes and structures that govern the behavior of corporations. 

Corporate governance research examines the effectiveness of corporate governance mechanisms in promoting transparency, accountability, and ethical behavior. 

It also explores ways to improve corporate governance to prevent fraud and other unethical practices.

4. Financial Analysis

Financial analysis is a crucial aspect of accounting research.

 It involves analyzing financial data to assess the financial health of companies. 

Financial analysis research explores how to improve financial analysis methods, including data analytics and artificial intelligence. 

It also examines the impact of financial analysis on decision-making processes.

5. Sustainability Accounting

Sustainability accounting is a relatively new area of accounting research. 

It involves accounting for business operations’ social, environmental, and economic impacts. 

Sustainability accounting research explores ways to integrate sustainability into accounting practices to improve decision-making and promote sustainable business practices.

6. Cost Accounting

Cost accounting is an essential accounting aspect involving analyzing and managing costs in business operations. 

Cost accounting research explores ways to improve cost accounting techniques to enhance decision-making. It also examines the impact of cost accounting on business performance.

7. International Accounting

International accounting involves the application of accounting principles in a global context. 

International accounting research explores ways to improve accounting practices to meet the needs of global stakeholders. 

It also examines the impact of globalization on accounting practices and the global economy.

8. Financial Statement Analysis

Financial statement analysis is a process that helps a company understand its finances. It involves reviewing a company’s financial statements, including the balance sheet, income statement, cash flow, and notes to accounts.

Creditors, investors, regulatory authorities, and executive management rely on financial statements to make intelligent business decisions. They need to know whether a company is financially sound and can pay back debts when they are due.

Financial statement analysis uses several techniques to help stakeholders make informed decisions about the future of a business. It also considers risks and uncertainties that can affect the information in a company’s financial statements.

9. Financial Planning

Financial Planning is the process of assessing your current financial situation and taking that information to manage your money in a way that allows you to achieve your goals. This can include everything from retirement to estate planning and tax planning.

The key to a successful financial plan is to monitor your progress, compare forecasts with actual results, and make necessary adjustments. This helps you to spot any issues before they become a problem and find smarter growth opportunities.

The traditional approach to business planning has evolved from a largely manual, periodic activity to a more data-driven and connected, increasingly predictive process. It incorporates advanced technologies like machine learning to predict outcomes based on multiple data points, scenarios, and trends.

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10. Auditing

Auditing is examining financial statements to ensure that they are accurate and reliable. 

Auditing research explores how to improve the audit process, including technology and data analytics. It also examines the impact of auditing on financial reporting and the decision-making process of stakeholders.

It ensures that they comply with the appropriate accounting standards. It also helps identify areas that may have been mishandled or fraudulent.

During an audit, auditors examine a company’s records, including financial reports and other documents, for accuracy, efficiency, and compliance with generally accepted accounting principles (GAAP). They also look for potential fraud risks or other issues that could affect the organization.

The evidence that auditors use during an audit can come from a number of sources, such as legal documents, presentations, or oral interviews with employees. The nature and relevance of this evidence are important factors in determining the effectiveness of an audit.

11. Accounting Theory

Accounting theory is a set of principles that guides accountants in generating, recording, and classifying information. They are also responsible for interpreting and communicating the financial data to readers appropriately.

Sociological and economic environments influence accounting theories. Moreover, they are also influenced by social and political views.

The research explores accounting theory’s origin, growth, and development and its fundamental theoretical concepts. It also discusses theories of Income Determination and diversities in using Accounting Information.

12. Management Accounting

Management accounting is a type of accounting that uses data to help managers make decisions. Unlike financial accounting, management accountants rely on historical trends and future forecasting to determine a business’s best course of action.

Management accounting involves using accounting information to make informed decisions in business operations. Management accounting research explores ways to improve management accounting techniques to enhance decision-making. It also examines the impact of management accounting on business performance.

Management accountants gather and analyze information to help internal managers formulate policies, budgets, and other financial and non-financial information needed to make informed decisions. They also help plan operations, prepare financial forecasts, and analyze business risks and opportunities.

The key difference between managerial and financial accounting is that management accountants provide information based on the needs of the company’s management rather than merely representing it according to GAAP (Generally Accepted Accounting Principles). Management accounting produces data intended for internal stakeholders within a company, including shareholders, owners, employees, lenders, and government agencies.

13. Taxation

Taxation is a critical aspect of accounting that affects individuals and businesses alike. Taxation research examines how tax policies impact economic growth and development. It also explores ways to improve tax systems to make them more efficient and effective.

Also, Taxation has been an essential part of human civilization since ancient times. A government taxes its citizens and corporations to raise funds for the services they provide or for the public good.

There are different types of taxes, including corporate and personal income taxes, sales and property taxes, and tariffs. There are also different regulations for each type of tax.

Accountants use tax data to calculate taxable income and determine company tax liabilities. They then convey this information to managers, shareholders, creditors, and regulators.

14. Accounting Information Systems

Accounting information systems are software tools that allow businesses to record, classify, interpret, and present accounting data. They can also be used to monitor a business’s operations and make recommendations for improvement.

An AIS can be as simple as paper and pen, or it can be highly sophisticated with advanced technology. The system’s main goal is to meet the organization’s and its people’s needs.

A major concern with accounting systems is security. They need to be built to protect customer, vendor, and other company information. This can be done through policies and procedures that limit access to specific information by users and through physical access approvals, login requirements, and authorizations.

Another important component of an AIS is storage. This is where the ledgers and reports are stored after the system has processed them. This is usually done through hard disks, flash drives, memory cards, or cloud infrastructure.

15. Inventory Management

Inventory management is a critical aspect of any business that deals with physical goods. 

It involves monitoring, controlling, and optimizing inventory levels to ensure that products are available when customers need them while minimizing the costs associated with carrying inventory. 

Effective inventory management can help businesses improve their cash flow, reduce waste, and increase customer satisfaction.

There are several key components of inventory management, including forecasting, ordering, receiving, storing, tracking, and analyzing inventory levels.

16. Quality Control

Quality control in accounting refers to the measures taken by accounting firms and professionals to ensure that their work meets the required quality standards. 

It is a systematic approach to maintaining high standards of accounting and auditing practices, and it helps to ensure that the financial information reported by an organization is complete and free from material misstatements.

Quality control is essential for maintaining the integrity and credibility of accounting information used by businesses, investors, and other stakeholders to make important decisions.

In conclusion, accounting research is an essential aspect of the accounting profession.

It helps us better understand financial systems and improve decision-making processes. 

The topics discussed above are just a few of the many areas of accounting research.

As students, you can contribute to the field by researching and advancing our understanding of accounting.

There are many accounting research topics for students to consider. The most important factor when choosing a topic is the interest and skills of the student.

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

• Differences between financial accounting and managerial accounting.
• Managerial accounting in the 21 st century.
• The impact of managerial accounting in big businesses.
• The major components of activity-based costing.
• How managerial accounting affects international finance.
• The impact managerial accounting has on human resources.
• The major components of capital budgeting.
• How managerial accounting affects internal business decisions.
• Effective ways of adopting managerial accounting into small businesses.
• Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

• Cost of manufacturing goods overseas.
• The cost of instituting anti-harassment programs.
• Inventory and cost of products sold in the U.S.
• Reinventing accounts payable processes.
• Using best practices to boost the bottom line.
• The cost of keeping human resources on staff.
• Simplifying procedures in accounts payable.
• The cost of updating internal systems with technology.
• The cost-effectiveness of employee training.
• Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

• How to run an efficient large accounting department.
• Red flags in outdated accounting processes.
• Identifying unconventional processes in payment processes.
• Utilizing paperless processes in small businesses.
• Applying EDP to accounts payable processes.
• The benefits of automating payables and receivables.
• Outsourcing procurement processes to save money.
• Automation to handle repetitive processes.
• The need for diversifying skills in accounting.
• The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

• The impact the Jobs Act will have on large businesses.
• The positive effects tax cuts will have on small business.
• The risks of offshore accounting on U.S. businesses.
• The need to update software each year to avoid accounting problems.
• How small businesses are falling behind in accounting practices.
• The impact bonus depreciation allows businesses.
• Applying to government relief programs.
• Describe the role the internet has on accounting.
• The trustworthiness of online accounting programs.
• The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

• Discuss why companies need to incorporate automated processes.
• The problems with ethics in accounting practices.
• Technology advancements that improve accounting accuracy.
• The problem with accuracy in decade-old software.
• Explain the best way to help accountants work manually.
• Describe the historical prospect of best accounting practices.
• The most effective way to become a certified accountant.
• Compare accounting systems that improve processes.
• The quick flow of data and the value on today’s accountants.
• The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

• Explain the concept of accounting theory to practice.
• The theories behind normative accounting practices.
• The effect theories in accounting have on businesses.
• Challenges of taking theory to practice.
• The major changes in accounting practices over the last 25 years.
• The impact the internet has had on accounting ethics.
• Accounting practices in the 21 st century.
• The challenges of accounting technologies on fast-growing companies.
• The dangers the internet poses toward ethical accounting.
• Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

• Use of efficient accounting software in tax season.
• Applicable Professional and Legal Standards.
• The difficulties in using offshore accounting.
• The most effective way of managing earnings.
• The development of cash flow in the United Kingdom.
• The development of cash flow in the United States.
• The best way to manage personal finances.
• The effect financial markets have on personal spending.
• Debt management in large corporations.
• Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

• Methods for identifying instances of money laundering.
• The government’s right to search private accounts.
• The use of tax records to report possible crimes.
• Class action litigation cases in the United States.
• Court use of forensic accounting in criminal cases.
• Forensic accounting to develop better anti-fraud programs.
• A company’s reliance on forensic accounting to prevent theft.
• Establishing controls in emerging international markets.
• Forensic accountants and their role in court proceedings.
• Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

• Impact of accounting research on financial practices.
• Scientific research studies in modern economies.
• Modern accounting concepts and applications.
• The change in accounting practices over the last two decades.
• Describe the components of Positive Theory.
• Marketplace discipline across major industries.
• Major accounting theories and techniques in big businesses.
• The use of technology to reduce accounting costs.
• Technology theory in the use of modern accounting.
• Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

• Compare accounting software versus manual accounting.
• Tax management procedures in the 21 st century.
• The risks of updated technology in small companies.
• The costs associated with broader health care in the workplace.
• The history of accounting in the 20 th century.
• The best method of managing debts without difficulties.
• Accounting problems caused by online transactions.
• Cryptocurrency and its impact on modern accounting practices.
• Forecasting jobs in the field of accounting.
• The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

• Compare and contrast different cryptocurrencies.
• The definition of a successful and modern business account.
• Non-profit organizations and tax reductions.
• Sports accounting in today’s world of social media.
• The financial benefits of having a second stream of revenue.
• Financial stock management of overall earnings.
• The relationship between corporate donations and accounting.
• Minimizing risks in big and small-sized businesses.
• The impact that tax deductions have on big businesses.
• Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

• The instances of “cooking books” in the 21 st century.
• The best approach to update accounting systems.
• Fraud cases currently in the United States.
• The importance of forensic accountants in fraud cases.
• The reasons account reports have government regulations.
• The benefits of incorporating computerized accounting.
• The need for companies to make changes to accounting departments.
• Evolving accounting practices that reduce the risk of theft.
• The effects offshore gambling has had on accounting.
• Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

• The evolution of accounting practices over the last century.
• The biggest ethical concerns about accounting.
• Minimizing taxes when you are a small company.
• Accounting software that will cut company costs.
• The best way to lower taxes through accounting practices.
• Describe the way managerial accounting is affected by international markets.
• Explain the major factors of management earnings.
• The most accurate way to figure out the estimated tax on a company’s earnings.
• The quickest way to become a certified accountant.
• Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

• The ways small businesses can benefit from advanced technologies.
• Describe how IT affects financial analysis for reporting.
• Explain how companies use AIS to collect and store data.
• Explain the 10 elements used to understand AIS.
• Rank the best accounting information systems.
• The future of AIS in small business financial practices.
• Explain how AIS eliminates the use of balance sheets.
• AIS technologies save money in large businesses.
• The future of AIS in small to mid-size businesses.
• Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

• Describe how forensic accounting can reduce risk to small businesses.
• Describe the challenges value and cost that managers deal with.
• The biggest changes to accounting practices in the 21 st century.
• The benefits of having separate controlling accounts.
• The rapid flow of data and the importance of modern accountants.
• Describe how forensic accountants conduct their investigations.
• The most likely causes of financial instability in small businesses.
• Explain the factors one must consider before investing.
• Describe the differences between financial and management accounting.
• Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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CHEOPS detects a 'rainbow' on an exoplanet

The CHEOPS space telescope, whose scientific operations centre is based at the University of Geneva (UNIGE), is providing new information on the mysterious exoplanet WASP-76b. This ultra-hot giant is characterised by an asymmetry between the amount of light observed on its eastern terminator -- the fictitious line that separates its night side from its day side -- and that observed on its western terminator. This peculiarity is thought to be due to a ''glory'', a luminous phenomenon similar to a rainbow, which occurs if the light from the star -- the ''sun'' around which the exoplanet orbits -- is reflected by clouds made up of a perfectly uniform substance. If this hypothesis is confirmed, this would be the first detection of this phenomenon outside our solar system. This work, carried out in collaboration with the European Space Agency (ESA) and the University of Bern (UNIBE), is published in Astronomy & Astrophysics .

WASP-76b is an ultra-hot giant planet. Orbiting its host star twelve times closer than Mercury orbits our Sun, it receives more than 4,000 times the Sun's radiation on Earth. ''The exoplanet is 'inflated' by the intense radiation from its star. So, although it is 10% less massive than our cousin Jupiter, it is almost twice as big,'' explains Monika Lendl, assistant professor in the Department of Astronomy of the UNIGE Faculty of Science, and co-author of the study.

Since its discovery in 2013, WASP-76b has been the subject of intense scrutiny by astronomers. A strangely hellish picture has emerged. One side of the planet is always facing its star, reaching temperatures of 2,400 degrees Celsius. Elements that would form rocks on Earth melt and evaporate here, before condensing on the slightly cooler night side, creating clouds of iron that drip molten iron rain.

The crucial contribution of CHEOPS

One of the most disturbing observations for astronomers is the asymmetry between the planet's two terminators. The terminator is the imaginary line that separates the day and night sides of a planet. In the case of WASP-76b, the observations show an increase in the amount of light from the terminator to the east of the planet compared with the one to the west.

To solve this mystery, astronomers used no fewer than twenty-three observations with the CHEOPS space telescope, spread over three years. The ESA satellite, which is piloted by Switzerland and has its scientific operations centre at the UNIGE Department of Astronomy, observed numerous secondary eclipses of the planet (when it passes behind its star) and several phase curves (continuous observation during a complete revolution of the planet).

Combining these new data with those from other telescopes (TESS, Hubble and Spitzer), the astronomers were able to put forward a surprising hypothesis to explain the excess luminous flux on the eastern side of the planet: ''This unexpected glow could be caused by a strong, localised and anisotropic reflection -- i.e. one that depends on direction -- what we call a glory,'' explains Olivier Demangeon, researcher at the Instituto de Astrofísica e Ciências do Espaço in Portugal and lead author of the study.

A first outside our solar system

Glories are common phenomena on Earth. They have also been observed on Venus. The effect, similar to a rainbow, occurs when light is reflected by clouds made up of perfectly uniform droplets. In the case of Earth, the droplets are made out of water, but the nature of these droplets on WASP-76b remains mysterious. It could be iron, as this has already been detected in the planet's extremely hot atmosphere. The detection of this phenomenon on WASP-76b is the first of its kind outside our solar system.

''The reason why no such glory has ever been observed outside our solar system is that this phenomenon requires very specific conditions. First of all, the atmospheric particles must be almost perfectly spherical, completely uniform and sufficiently stable to be observed throughout a long time. These droplets have to be directly illuminated by the planet's host star, and the observer -- in this case CHEOPS -- must be in the right position,'' explains Olivier Demangeon.

Results to be confirmed

Further data will be needed to confirm with certainty that this intriguing excess of light on the eastern terminator of WASP-76b is a glory. This confirmation would attest to the presence of clouds made up of perfectly spherical droplets that have existed for at least three years, or that are constantly renewing themselves. For such clouds to persist, the temperature of the atmosphere would also have to be stable over time -- a fascinating and detailed insight into what could be happening on WASP-76b.

Detecting such tiny phenomena at such a great distance will enable scientists and engineers to identify others that are just as crucial. For example, the reflection of starlight off liquid lakes and oceans -- a necessary condition for habitability.

• Extrasolar Planets
• Solar System
• Space Telescopes
• Extrasolar planet
• Spitzer space telescope
• Blue supergiant star
• Space observatory

Story Source:

Materials provided by Université de Genève . Note: Content may be edited for style and length.

Journal Reference :

• O. D. S. Demangeon, P. E. Cubillos, V. Singh, T. G. Wilson, L. Carone, A. Bekkelien, A. Deline, D. Ehrenreich, P. F. L. Maxted, B.-O. Demory, T. Zingales, M. Lendl, A. Bonfanti, S. G. Sousa, A. Brandeker, Y. Alibert, R. Alonso, J. Asquier, T. Bárczy, D. Barrado Navascues, S. C. C. Barros, W. Baumjohann, M. Beck, T. Beck, W. Benz, N. Billot, F. Biondi, L. Borsato, Ch. Broeg, M. Buder, A. Collier Cameron, Sz. Csizmadia, M. B. Davies, M. Deleuil, L. Delrez, A. Erikson, A. Fortier, L. Fossati, M. Fridlund, D. Gandolfi, M. Gillon, M. Güdel, M. N. Günther, A. Heitzmann, Ch. Helling, S. Hoyer, K. G. Isaak, L. L. Kiss, K. W. F. Lam, J. Laskar, A. Lecavelier des Etangs, D. Magrin, M. Mecina, Ch. Mordasini, V. Nascimbeni, G. Olofsson, R. Ottensamer, I. Pagano, E. Pallé, G. Peter, G. Piotto, D. Pollacco, D. Queloz, R. Ragazzoni, N. Rando, H. Rauer, I. Ribas, M. Rieder, S. Salmon, N. C. Santos, G. Scandariato, D. Ségransan, A. E. Simon, A. M. S. Smith, M. Stalport, Gy. M. Szabó, N. Thomas, S. Udry, V. Van Grootel, J. Venturini, E. Villaver, N. A. Walton. Asymmetry in the atmosphere of the ultra-hot Jupiter WASP-76 b . Astronomy & Astrophysics , 2024; 684: A27 DOI: 10.1051/0004-6361/202348270

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