The course of Accounting Information Systems (AIS) introduces fundamental information system concepts and includes the knowledge of applying the system to collect, store and analysis the financial and accounting information for decision-makers (Dull et.al 2012). By learning this course, it helps to build the ability of using information technology to manage and process information in business process and to deal with some practical problems and manage enterprise risks. Specifically, we’ve learned to build a business process model by using the business process management and notation (BPMN). And the software package SAP which is an example of enterprise resource planning (ERP) systems has also been learned to explain procure-to-pay process. Furthermore, the ability of how to use the information system to provide financial reporting for internal and external users from business has been built by learning the course. As internal control systems are parts of the enterprise risk management, the methodology of monitoring and controlling risk is also explained. The skill of designing internal control process has also been learned to ensure the effective and efficient operation and reliable reporting.
In this course, some qualitative skills such as the ability of case studies have also been developed. By doing the case study, we learn how to research into business and management issues by collecting and analyzing a range of business information resources. The ability to apply appropriate business models and information technology skills to solve business phenomena effectively has also been developed. The opportunity of doing case study either individually or as part of a group helps to develop research, communication and presentation skills, as well as critical thinking.
According to Usoff and Felmann (1998), to achieve a successful career in today’s business environment, accounting profession required to emphasize not only technical skills but also nontechnical accounting skills. The employers today are expecting a good understanding of professional accounting skills and strong non-technical skills which include communication, leadership, teamwork skills, analytical, decision-making skills and critical thinking (Palmer et al. 2004).
As for professional accounting skills, the American Institute of Certified Public Accountants (AICPA) suggests that concepts of computer and information technology could be part of the accounting professionals’ skills and abilities (Kavanagh and Drennan 2008). The course of AIS blends important accounting content with core information systems concepts. It is mix of general business, IT and accounting and develops students’ professional accounting skills.
Accounting professionals today is not only a business accountants and auditors, but also business and information management professions who would provide more valuable service to their client. Technology changes the nature of most accountants and auditors’ work dramatically (Dull et.al 2012). As computer systems provide information timely, accounting professionals and managements could make their decision on timely and actual data. The course of AIS links practical business problem with the changing business environment, and it also introduce some enterprise systems and enterprise resource planning (ERP) such as SAP, Orale and Microsoft which are used to support enterprise systems. As financial accounting module plays an important role in these software packages such as SPA systems, the accounting professionals within the aid of these special software packages will be much easier to records and organize financial transaction data. In order to support business processes, the systems has also collect and deal with the information from all organization’s aspects (such as sales, marketing, cash receipts, purchasing, human resource and business reporting) in the other