Abstract

Demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades. Yet, learning AIS has proven to be a major challenge for accounting students as it does not usually follow the ‘traditional’ style of accounting education and the AIS curriculum is often ill structured. This paper presents major challenges that accounting students face in their AIS studies, along with potential pedagogical solutions aimed at alleviating such challenges. A survey instrument was developed and pilot tested and data were gathered from 618 predominantly accounting students (95%) enrolled in AIS subjects. The collected data were analyzed using Structural Equation Modeling in association with Partial Least Squares technique. The results shows that unit structure, prerequisite knowledge in IS, critical thinking assessment, teaching style and available assistance to students have significant influence on students’ learning experience in AIS courses.

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