Faculty Scholarly Dissemination Grants


Teaching the Accounting Systems Course from a Conceptual Foundation


School of Accounting


Seidman College of Business

Date Range



"How should we teach accounting information systems?" This is a question that bedevils potential teachers and departmental curriculum committees around the USA and around the world. There is an inordinate amount of variance in the possible answers, ranging from laundry lists of various technology topics to ad hoc collections of specific manual and computerized systems to an exclusive emphasis on internal control frameworks. The available textbooks in AIS reflect this fractured thinking with most of them trying to cover a wide variety of topics without starting with a conceptual foundation. This panel will demonstrate the approaches that multiple schools have used in teaching AIS from the conceptual foundation of REA (resource-event-agent) modeling. Some of these schools use REA as the near-exclusive framework for their AIS courses, while others use it only as a conceptual approach to the course treatment of a variety of AIS topics. However, all of them structure their course-long dialogue with students with elements of this foundational accounting ontology.

Conference Name

American Accounting Association Annual Meeting

Conference Location

Denver, Colorado

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