IDEAS home Printed from https://ideas.repec.org/a/lrc/larijb/v2y2012i1p66-80.html
   My bibliography  Save this article

Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design

Author

Listed:
  • Naseem Yousif Hanna Lallo

    (College of Business,University Utara Malaysia)

  • Mohamd Hisyam Selamat

    (College of Business,University Utara Malaysia)

Abstract

In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT) affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs) suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire) for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.

Suggested Citation

  • Naseem Yousif Hanna Lallo & Mohamd Hisyam Selamat, 2012. "Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design," International Journal of Business and Social Research, LAR Center Press, vol. 2(1), pages 66-80, February.
  • Handle: RePEc:lrc:larijb:v:2:y:2012:i:1:p:66-80
    as

    Download full text from publisher

    File URL: http://thejournalofbusiness.org/index.php/site/article/view/205/204
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Don J. Webber, 2005. "Reflections on Curriculum Development, Pedagogy and Assessment by a New Academic," International Review of Economic Education, Economics Network, University of Bristol, vol. 4(1), pages 58-73.
    2. Henry Saville, 2007. "International Education Standards for Professional Accountants (IESs)," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 107-113.
    3. Sooun Lee & Xiang Fang, 2008. "Perception Gaps about Skills Requirement for Entry-Level IS Professionals between Recruiters and Students: An Exploratory Study," Information Resources Management Journal (IRMJ), IGI Global, vol. 21(3), pages 39-63, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Naseem Yousif Hanna Lallo & Mohamd Hisyam Selamat, 2012. "Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(1), pages 66-80, February.
    2. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    3. Jill Caviglia-Harris & Brian Hill, 2010. "Assessment Plan and Design: A Model for Enhancing Instruction in Economics Courses," International Review of Economic Education, Economics Network, University of Bristol, vol. 9(1), pages 10-30.
    4. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lrc:larijb:v:2:y:2012:i:1:p:66-80. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Al Hossain (email available below). General contact details of provider: http://www.thejournalofbusiness.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.