Consequently, these changes have provided new and exciting research opportunities for Accounting Information Systems (AIS) researchers – an integration of accounting and IT knowledge and skills.
In view of that, the Resident Faculty of Othman Yeop Abdullah Graduate School of Business (OYAGSB) of Universiti Utara Malaysia (UUM), Prof Dr Noor Azizi Ismail presented his Inaugural Professorial Lecture entitled 'Accounting Information Systems: Education and Research Agenda' at the Seminar Hall A, UUM Convention Complex, this morning.
According to Prof Dr Noor Azizi, who is also the Deputy Vice-Chancellor (Research and Innovation), in terms of AIS education, the accounting programme worldwide has not sufficiently integrated IT knowledge and skills into the curriculum, hampering efforts to produce graduates that meet the current needs of businesses.
"To properly address this issue, one needs to understand the aim of integrating IT into the accounting curriculum is not to produce "technical minded professionals".
"However, to produce "hybrid accountants' who are capable of evaluating IT issues namely strategic alignments, value delivery, resource management, performance measurement and risk management in some depth and thereby bridging the IT gap," he explained.
He further elucidated that concerted efforts were indeed necessary to fully integrate the IT knowledge and skills into the existing accounting curriculum.
Apart from that, from the research perspective of the AIS, Prof Dr Noor Azizi also discussed the definition, scope and then the category as well as the direction of future of the AIS research.
He added that although the evolution of IT offered various research opportunities, the AIS research however provided a very limited contribution to accounting or information system research and practice.
"To increase the variety and quality of the AIS research, prominent scholars have called for the AIS researchers to view AIS in a broader perspective where the impact of technology on all areas of accounting, auditing, and taxation is considered within the realm of AIS interest.
"The AIS researchers also need to specialise in at least one other area of accounting, namely financial reporting, managerial accounting, audit or taxation, in addition to AIS domain and to collaborate with other accounting researchers to produce high-quality research results that can have a notable impact on the accounting profession and business practice," he concluded.
The Inaugural Professorial Lecture is a platform for all professors in UUM to present lectures in their respective fields and these lectures will be compiled and published by the University.
Also present at the event were UUM Vice-Chancellor, Prof Dato' Seri Dr Mohamed Mustafa Ishak, Members of the University Management Committee (JPU), professors, lecturers, senior university officials and students.
Translated by Nurul Nazifah Mat Noh
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