Developing Standardised Accounting Information System (AIS) Course for Iraqi Higher Education: A Conceptual Framework

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Naseem Yousif Lallo
Mohamd Hisyam Selamat


One of the challenges in global educational reform is a need to
come out with a curriculum that is capable of delivering 21st century
knowledge to the students in all areas of studies of Higher Education
Institutions (HEIs). This is to ensure that competent graduates are
produced from HEIs. Undoubtedly, the Iraq post-wars and economic
sanctions have led to poor states of technology and education in
the country. As part of the Iraqi accounting education, accounting
information system (AIS) course content has been affected by the
Iraqi circumstances, since the global trend demands a technologydriven
course. This results in Iraq lagging behind compared to
other countries, even amongst developing countries. Thus, there
is a need to determine the factors that need to be considered while
developing an AIS course in Iraq in order to make it at on par with
international standards. To assist in this process this paper proposes
a conceptual framework which highlights AIS course content that
need to be considered in Iraq.
Keywords: AIS, Course, HEIs, technology-driven, conceptual


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