Brian W. Carpenter, Ph.D.
Ronald J. Grambo, Ph.D.
Roxanne T. Johnson, Ph.D.
Robyn Lawrence, Ph.D., Chair
Daniel P. Mahoney, Ph.D.
Overview
The explosion of electronic commerce, the use of
enterprise systems, the growth of global alliances and information sharing, and
other information technology-driven developments have expanded the variety of
opportunities available to professionals with a strong and integrated knowledge
of accounting principles (the “language of business”) and the
evolving information technologies needed to implement and manage accounting
information systems (AIS). AIS professionals provide value to their
organizations or clients by using their skills to help generate reliable,
timely, and relevant decision-making information for the use of managers and
other stakeholders. These professionals assist their organizations or clients
in assessing the opportunities and risks associated with specific information
technology deployments. They also oversee the implementation and management of
accounting systems within their organizations. In the assurance sector, AIS
professionals often function as information systems auditors. They provide
accounting, technology, and other skills to support traditional as well as
paperless audits. They are often called upon to assist in special
investigations such as fraud audits and forensic accounting.
The objective of the AIS major is to prepare students to
function in the corporate, public accounting, and non-profit sectors as
entry-level accounting systems professionals. Students can select electives for
either an accounting information systems auditing or a general information
systems management emphasis. AIS majors are encouraged to pursue professional
certifications such as the Certified Information Systems Security Professional
(CISSP), the Certified Information Systems Auditor (CISA), and the Certified
Internal Auditor (CIA). In addition, students may also plan to become Certified
Public Accountants (CPA) or Certified Fraud Examiners (CFE). The AIS major is a
four-year undergraduate program. However, students may use the combined BS/MBA
program at the University to meet the 150 hour requirement for CPA
certification as needed. Qualified students have opportunities for on-thejob
training through our internship program.
Minor in Accounting
Information Systems
The Accounting Information Systems minor provides students
of any major with an understanding of basic accounting and an opportunity to
acquire related information technology knowledge and skills. The minor serves
to expand students’ career opportunities in areas such as accounting,
business, government, non-profit management and law enforcement. The minor
consists of 18 credits: ACC 251 and 252, ACC 474, ACC 253 and 254, AIS 372, and
two additional 300- or 400-level AIS courses. Therefore, business students (and
other students who are required to take two semesters of sophomore-level
accounting courses) can complete the minor by taking four additional
Accounting/AIS courses.
Accounting
Information Systems Curriculum
Dept. and
No.
Descriptive Title of
Course
Credits
FIRST YEAR
FALL
SPRING
GE S/BH
ECO 153-154
Prin. of Micro-Macro
Economics
3
3
GE WRTG - SPCH
WRTG 107 - COMM 100
Composition - Public
Speaking
3
3
GE PHIL-T/RS
PHIL 120–T/RS 121
Introduction to
Philosophy – Theology I
3
3
GE C/IL
C/IL 104
Computing and Information
Literacy
3
GE QUAN
MATH-ELECT 1
Math Option - 2 courses
3-4
3-4
GE HUMN
HUMN ELECT 2
Humanities Elective
3
GE FSEM - PHED
INTD 100 - PHED ELECT
Freshman Seminar -
Physical Education
1
1
16-17
16-17
SECOND YEAR
BUS CORE
ACC 251-252
Financial Accounting I-II
3
3
BUS CORE
STAT 251-252
Statistics for Business
I-II
3
3
BUS CORE
MGT 251
Legal Environment of
Business
3
GE PHIL-T/RS
PHIL 210-T/RS 122
Ethics-Theology II
3
3
GE NSCI
NSCI ELECTIVES
Natural Science Electives
3
3
GE HUMN
HUMN ELECTIVES
Humanities Electives
3
3
GE ELECT
ELECT 3
Free Elective
3
18
18
THIRD YEAR
MAJOR
ACC 361-362
Intermediate Accounting
I-II
3
3
MAJOR
ACC 364
Auditing
3
MAJOR
AIS 362
Database Management
Systems for Electonic Business
3
BUS CORE
ACC 474
Accounting Information
Systems
3
BUS CORE
MGT 351-352
Principles of Management
I-II
3
3
BUS CORE
FIN 351 - MKT 351
Intro. to Finance -
Intro. to Marketing
3
3
BUS CORE
OIM 351 - OIM 352
Intro. to Mgt. Science -
Intro. to Oper Mgt.
3
3
BUS CORE
ECO/IB 351
Environment of Intl
Business
3
18
18
FOURTH YEAR
MAJOR
AIS 373
Object Oriented
Applications in Bus. & Acctg.
3
MAJOR
AIS 372
Accounting for Electronic
Business
3
MAJOR
AIS 483
Business Applications of
Communication Networks
3
MAJOR
AIS ELECT 4
AIS Electives
3
3
BUS CORE
MGT 455
Business Policy &
Strategy
3
GE HUMN
HUMN ELECT
Humanities Elective
3
GE PHIL-T/RS
PHIL-T/RS ELECT
Philosophy or T/RS
Elective
3
GE ELECT
ELECT 2
Free Electives
3
3
GE PHED
PHED ELECT
Physical Education
1
1
16
13
Total:
133-135 Credits
1 Students are tested for math placement
during summer orientation. On the basis of these tests and their high school
background it will be recommended that some students take Option II, especially
if they expect to pursue graduate studies. The majority of students will be
placed in Option I, and may also be required to take MATH 106: Quantitative
Methods I as a prerequisite to taking MATH 107.
2 If EDUC 113 is required in the first semester, it
is taken in place of a humanities elective and is counted as a GE free
elective. One GE free elective in the fourth year must then be taken as a
humanities elective.
3 If a third math course is required, it replaces
this GE elective.
4 Recommended audit electives include AIS 473 or ACC
473, AIS 381 and AIS 367. General systems electives include AIS 367, ACC 461,
ACC 460, ACC 470 and ACC 363.
