Rebirth of Accounting Information Systems Curricula

Businesses’ increased reliance upon information technologies (for improved transaction processing, process redesign, electronic commerce, knowledge management, and other key activities) has led to new roles for corporate accountants, IT professionals, and internal and external auditors (Bell, et all, 1997; Elliott, 1994). Public accounting firms are attempting to adapt to these changes by identifying new business opportunities and developing new knowledge-management capabilities (Black, 1995). Frank Marrs, KPMG national managing partner of assurance services, recently stated: “We were offering a 100-year-old product, based on techniques that have not kept pace with the technology...” (Cheney, 1995). Marrs reports that the introduction of new, more broadly defined “assurance services” are accompanied by significant changes in strategy (e.g., broader scope of work) and organizational structure (e.g., more specialists; fewer hires of recent college graduates)