The Impact of Information Technology Knowledge Components on Accounting Information SystemCourse Development: The Iraqi Perspective

As one of the challenges in the global educational reform, there is a need to come out with a course that is capable of delivering the 21st century knowledge to the students in all areas of studies in thehigher education institutions (HEIs). This is to ensure that competent graduates are produced from the HEIs. No doubt, the Iraq postwars and economic sanctions have led to poor state of information technology (IT) and education in the country which has affected the AIS course content since the global trend has demanded for anIT-driven course. This results in Iraq lag behind compared to other countries, even amongst developing countries. Thus, there is a need to determine the technological factors that need to be considered while developing AIS course in Iraq in order to make it of internationally accepted standard. Therefore, this paper presents a conceptual framework in determining IT knowledge components for the AIS course development. Keywords: Accounting, Course, Information Technology, Knowledg