Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content

Although an Accounting Information System (AIS) course is important to equip accounting students with adequate knowledge and skills, little research has investigated factors that should be considered in developing such course content. This scenario is obvious in Iraq, particularly because the educat...

Full description

Saved in:

Bibliographic Details
Main Author:	Lallo, Naseem Yuosif Hanna
Format:	Thesis
Language:	eng eng
Published:	2012
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/3391/1/NASEEM_YUOSIF_HANNA_LALLO.pdf https://etd.uum.edu.my/3391/3/NASEEM_YUOSIF_HANNA_LALLO.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.3391
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Selamat, Mohamad Hisyam
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Lallo, Naseem Yuosif Hanna Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
description	Although an Accounting Information System (AIS) course is important to equip accounting students with adequate knowledge and skills, little research has investigated factors that should be considered in developing such course content. This scenario is obvious in Iraq, particularly because the education system deteriorated severely due to the civil war of the last several decades. To look for critical success factors, this study identified employers‟ needs, professional bodies, learning environment, and International Federation of Accounting Committee (IFAC) recommendations as factors that might influence AIS course content. This study considered instructors‟ characteristics as a moderating variable that could enhance the relationship between IFAC recommendations and AIS course content. The objectives of the study were the following: (1) to identify the critical success factors influencing AIS course content at Iraqi Higher Education Institutions (HEI), and (2) to investigate the moderating effect of instructors‟ characteristics on the relationship between IFAC recommendation and AIS course content. To achieve these objectives, 260 questionnaires were sent to accounting lecturers at different Iraqi HEIs of these instruments, 165 were returned, yielding a response rate of about 63.5%, but only 134 were usable. Multiple regression analysis was used to test the relationships between (and among) AIS course content and employers‟ needs, professional bodies, learning environment, and IFAC recommendations. The findings showed that personal traits, professional bodies, participatory learning and teaching methods and general information and communication technologies (ICT) knowledge had no significant influence on AIS course content whereas other dimensions such as core knowledge and Information Technology (IT) competency had significant influence. Hierarchical multiple regression was applied to investigate the moderating influence. The results show that IT competency and general ICT knowledge were not significant whereas IT control knowledge and general IT knowledge were significant.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Lallo, Naseem Yuosif Hanna
author_facet	Lallo, Naseem Yuosif Hanna
author_sort	Lallo, Naseem Yuosif Hanna
title	Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
title_short	Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
title_full	Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
title_fullStr	Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
title_full_unstemmed	Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content
title_sort	critical succes factors, instructors' characteristics and accounting information system course content
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2012
url	https://etd.uum.edu.my/3391/1/NASEEM_YUOSIF_HANNA_LALLO.pdf https://etd.uum.edu.my/3391/3/NASEEM_YUOSIF_HANNA_LALLO.pdf
_version_	1783729367785930752
spelling	my-uum-etd.33912023-11-08T00:19:55Z Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content 2012-08 Lallo, Naseem Yuosif Hanna Selamat, Mohamad Hisyam Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Although an Accounting Information System (AIS) course is important to equip accounting students with adequate knowledge and skills, little research has investigated factors that should be considered in developing such course content. This scenario is obvious in Iraq, particularly because the education system deteriorated severely due to the civil war of the last several decades. To look for critical success factors, this study identified employers‟ needs, professional bodies, learning environment, and International Federation of Accounting Committee (IFAC) recommendations as factors that might influence AIS course content. This study considered instructors‟ characteristics as a moderating variable that could enhance the relationship between IFAC recommendations and AIS course content. The objectives of the study were the following: (1) to identify the critical success factors influencing AIS course content at Iraqi Higher Education Institutions (HEI), and (2) to investigate the moderating effect of instructors‟ characteristics on the relationship between IFAC recommendation and AIS course content. To achieve these objectives, 260 questionnaires were sent to accounting lecturers at different Iraqi HEIs of these instruments, 165 were returned, yielding a response rate of about 63.5%, but only 134 were usable. Multiple regression analysis was used to test the relationships between (and among) AIS course content and employers‟ needs, professional bodies, learning environment, and IFAC recommendations. The findings showed that personal traits, professional bodies, participatory learning and teaching methods and general information and communication technologies (ICT) knowledge had no significant influence on AIS course content whereas other dimensions such as core knowledge and Information Technology (IT) competency had significant influence. Hierarchical multiple regression was applied to investigate the moderating influence. The results show that IT competency and general ICT knowledge were not significant whereas IT control knowledge and general IT knowledge were significant. 2012-08 Thesis https://etd.uum.edu.my/3391/ https://etd.uum.edu.my/3391/1/NASEEM_YUOSIF_HANNA_LALLO.pdf text eng public https://etd.uum.edu.my/3391/3/NASEEM_YUOSIF_HANNA_LALLO.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abraham, A. (2006). Teaching and learning in accounting education: Students' perceptions of the linkages between teaching Context, approaches to learning and outcomes. Faculty of Commerce-Papers, 210. Accascina, G., (2006). Information and communication technology for development in the Arab States, United Nation Development Programme (UNDP). Accounting Education Change Commission (AECC) (1990). AECC urges priority for teaching in higher education. Issues in Accounting Education, 6(2), 330-331. Al-Sakaa, Z., AL-Hamadany, K. I., & Al-Taaye, N. H. (2007). Accounting role in decreasing the risk of e-disclosure to the financial report, Paper presented at the 5th international scientific conference: About investment climate and the work of electronic banking, 4-5 July, Amman. Retrieved from: www.philadelphia.edu.jo/adfin/conf/. Al-Arussi, A. S. A. (2008). Determinants of financial and environmental disclosures on the internet By Malaysian listed companies.University Utara Malaysia Sintok. Al-Baraznjee, A. K., & Kader, L. A. (2007). The relevance of pre-university curriculum with the knowledge of accounting a comparative study between the middle school curriculum in each of the Kurdistan Region and the United Kingdom. Paper presented at the International Conference on Higher Education in Iraq, 11-13December. Erbil. Iraq. Albrecht, W. S., & Sack, R. J. (2000).Accounting education: Charting the course through a perilous future: American Accounting Association Sarasota, FL. Al-Busisi, H., & Al-Khafaji, H. (2009). The quality of university scientific curriculum and techniques used in education to improve the quality of the education process reality and ambition. Paper presented at the Quality Assurance and Accreditation Our vision for the development of future, Al-Najaf. Al-Deek, F. F. F. (2010). Relationship between information quality and decision effectiveness: A Study in the banking Sector In Jordan.University Utara malaysia Sintok. Al-Ekachee, B. A., & Al-Zubaidi, a. K. A. (2006).Causes of low academic achievement the university students in Iraq Paper presented at the student academic stumble who bears the responsibility, 27-30 March, Al-Shariqa. Retrieved from: www.arab-acrao.org/motamarat/motamarat-27-1. Al-Fadel, M. (2002). Assessing the role of accounting education in building the professional skills and attitudes developed: Empirical Study to the case of Iraq. Journal of Al-Turath University College, 2, 32-50. Al-Gahtani, S., Hubona, G., & Jijie, W. (2007). Information technology (IT)in Saudi Arabia: Culture and the acceptance and use of IT. Information & Management, 44 (8), 681-691. Al-Haialy, W. N. (1996). Intermediate accounting (1Ed.). Amman: Dar Haneen Publishing & Distributing. Al-Hydaree, A. A. (2011). The reality of higher education in Iraq between the challenges and necessary, retrieved from: http://www.ahewar.org/debat/ show.art.asp?aid=287092. Al-Hubaity, K. (2003). Requirements of the labor market from graduates of colleges’ administration and trade in the public and private sectors standards, skills, and knowledge. Paper presented at the Arab Forum for the performance development of management and trade colleges in Arab Universities. 11-13 March. Aleppo-Syria. Al-Humaeery, J. A. (2006). The absence of the role of professional associations to raise the level of the accounting profession. Sadat Academy for Administrative Sciences, Egypt. Al-Jaboree, A. H. (2012). Tasks of higher education in the curriculum development. Retrieved from: http:measurement. arabe.pro/t50-topic. Al-Jalily, M. A., & Taha, A. A. D. (2010). The use of international education standards for professional accountants in developing the accounting curriculum for bachelor stage in Iraq: A model of suggested accounting curriculum for Bachelor stage. Tanmiat Al-Rafidain, 32(99), 34-46. Al-Janabi, S., & Urban, J. E. (2011). Strategic plan for enhancing higher education computing degree programs in Iraq. Paper presented at the "Learning Environments and Ecosystems in Engineering Education". Amman-Jordan. Alonso D. L., & Blázquez E., F. (2009). Are the functions of teachers in e-Learning and Face-to-Face learning environments really different?. Educational Technology & Society, 12 (4), 331–343. Al-Rashad, W. (1998). Build the professional skills in accounting education. The Arab Journal of Accounting 2(1), 15-32. Al-Rawashdeh, A. A. (2011). Diffusion of XBRL innovation model of adoption and usage. University Utara Malaysia, Sintok. AL-Sakaa, Z. (2002). The current state of accounting education in Iraq and the development requirements. Paper presented at the first regional conference of the Accounting and Finance Sciences.14-15 December. Mosul. Iraq. Al-Shawee, M. (2001). Scientific bases on how to improve the level of accounting education. Journal of Al-Turath University College, 1, 15-27. Al-Smadi, A. A.M. (2011). Perception of strategic human resource management among employees of Jordanian private companies. Journal of Advanced Social Research, 1, 100-110. Al-Zeebary, T. H. (2007). Requirements of the reform of higher education in Kurdistan in Iraq. Paper presented at the International Conference on Higher Education in Iraq, 11-13 December. Erbil. Iraq. Al-Zubee, N. F. (2011). A working paper on the mechanism of development of the educational environment. Retrieved from. http://alramtha.net/index.php/artical/ 17894.html. American Accounting Association (AAA) (1986). Committee on the future structure, content and scope of accounting education (The Bedford Committee) (1986) Future accounting education: preparing for the expanded profession. Issues inAccounting Education, 1(1), 168–195. Andrews, C. P., & Wynekoop, J. (2004). A framework for comparing IS core curriculum and requirement for accounting majors. Journal of Information System Education, 15(4), 437- 445. Ang, C. L., Davies, M. A., & Finlay, P. N. (2001). An empirical model of IT usage in the Malaysian public sector. Journal of Strategic Information Systems, 10(2), 159-174. Armitage, H. M., & Boritz, A. J. E. (1986). Integrating computers into the accounting curriculum. Issues in Accounting Education, 1(1), 86. Armstrong,J. & Overton,T.S. (1977). Estimating non- response bias in mail surveys. Journal of Marketing Research , 4, 396-402. Arnold, V. & Sutton, S. G. (2007). The impact of enterprise systems on business and audit practice and the implication for university accounting education. International Journal of Enterprise Information Systems3(4): 16-28. Aron, A. & Aron, E. N. (1999). Statistics for psychology (2nd Ed.). Upper Saddle River, NJ: Prentice Hall. AY, M. (2011).Conceptual frameworks of university students regarding accounting. African Journal of Business Management , 5(5), 1570-1577. Baba, H. N. B. (2004).Corporate social responsiveness and environmental performance of small enterprises: An empirical study. University Utara Malaysia, Sanitok. Baddie, E. (2001). The practice of social research (9th Ed.). Belmont, CA: Wadsworth Publishing. Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2009). Core concepts of accounting information systems (11 Ed.). Australia: John & Wiley Sons. Bakar, N. A. (2007).English language activities in computer- based learning environment: A case study in ESL Malaysian classroom [Electronic Version]. GEMA Online Journal of Language Studies, 7, 33-49. Retrieved from: /www.fpbahasa. ukm.my/linguistics/Gema/Vol7Issue1_Page33_49.pdf. Barclay, S., Todd, C. Finlay, I., Grande, G., & Wyatt, P. (2002). Not another questionnaire maximizing the response rate, predicting non-response and assessing non-response bias in postal questionnaire studies of GPs. Family Practice, 19 (1), 105-111. Barkman, A. (1998) The use of live cases in the accounting information systems course. Journal of Accounting Education , 16 (3/4), 517-524. Barley, S. R., & Orr, J. E. (1997).Between craft and science : Technical work in U.S. settings. Ithaca, NY: ILR Press. Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173- 1182. Beijerse,R.P.U. (1999).Questions in knowledge management: Defining and conceptualising a phenomenon. Journal of Knowledge Management, 3(2), 94-109. Bhaskar,K.N. (1983).Computers and the choice for accounting syllabuses. Accounting and Business Research, 13(50), 83-93. Biggs, J. B. (1987). Individual and group differences in study processes. British Journal of Educational Psychology, 48, 266-279. Blenkin, G. M., Edwards, G., & Kelly, A. V. (1992). Change and the curriculum. London: Paul Chapman. Bolt-Lee, C. & Foster, S. D. (2003). The core competency framework: a new element in the continuing call for accounting change in the United States. Accounting Education : an international journal, 13(1), 33–47. Bonk,C.J., & Smith,G.S. (1998). Alternative instructional strategies for creative and critical thinking in accounting curriculum. Journal of Accounting Education, 16(2), 261-293. Boonmak, S. (2010). Teaching and learning in accounting information systems for accounting courses. Paper presented at the 10th Global Conference on Business & Economics. Rome , Italy. Boritz, J.E. (1999). The accounting curriculum and IT, International Federation of Accountants. Retrieved from: http://www.ifac.org/StandardsAndGuidance/Education/IEG11-Upd ate.html. Borthick, A.F. & Clark, R. (1987). Research on computing in accounting education: opportunities and impediments. Issues in Accounting Education,2(2), 173–192. Borthick, F. (1996). Helping accountants learn to get the information managers want: The role of the accounting information systems course. Journal of Information Systems , 10(2), 75-85. Bourque, L. B., & Fielder, E. P. (1995).How to conductsself-administered and mail survey. London: SAGE Publications, Inc. Bromson, G., Kaidonis, M. A., & Poh, P. (1994). Accounting information systems and learning theory: An integrated approach to teaching. Accounting Education, 3(2), 101-140. Brown, J., James, F., & Balke, T. E. (1983). Accounting curriculum comparison by degree program of schools intending to seek AACSB accreditation. Issues in Accounting Education,1, 50-59. Bruner, J. (1960). The process of education, Cambridge: Harvard University Press. Brynjolfsson, E., & Hitt, L. M. (2000). Beyond computation: information technology, organizational transformation and business performance. Journal of Economic Perspectives, 14(4), 23-48. Bybee, R. W., Buchwald, C. E., Crissman, S., Heil, D. R., Kuerbis, P. J., Matsumoto, C., & McInerney, J. D. (1990). Science and technology education for the middle years: Frameworks for curriculum and instruction. Washington DC: National Center for Improving Science Instruction. Calderon, T. G., Cheh, J. J., & Chatham, M. D. (2002). An examination of current state of accounting information systems education. The Review Of Business Information Systems, 6(2), 29-41. Callaghan, J., Peacock, E., & Savage, A. (2000). Assessment of an accounting information systems curriculum: An analysis of the International Federation of Accountants' International Education Guideline No. 11. The Review of Accounting Information Systems, 4(1), 1-12. Canon, R. & Newble, D. (2000). A handbook for teachers in universities and colleges. London: Kogan Page Ltd. Cappel, J. J. (2002). Entry-level IS Job skills: A survey of employers. The Journal of Computer Information Systems, 42(2), 76-82. Carl, A. (2005). The "voice of the teacher" in curriculum development: A voice crying in the wilderness?. South African Journal Of Education, 25(4), 223-228. Carr, S., & Mathews, M. R. (2004). Accounting curriculum change and iterative programme development: a case study. Accounting Education, 13(1), 91-116. Carr,S., Chua,F., & Perera,H. (2006). University accounting curricula: The perceptions of an alumni group. Accounting Education: An international journal, 15(4), 359-376. Cavana,R.Y., Delahaye,B.L., & Sekaran,U. (2001). Applied business research: Qualitative and quantitative methods. Singapore: John Wiley& Sons Ltd. Chaker, M. N., &Abdullah, T. A. T. (2011). What accountancy skills are acquired at college?.International Journal of Business and Social Science, 2(18), 193-199. Chang, C. J., & Hwang, N.-C. R. (2002). Quests on building IT-relevant accounting curricula. Journal of Contemporary Accounting, 3(1), 1-20. Chang, J., & Hwang, N.C. R. (2003). Accounting education, firm training and information technology: A research note. Accounting Education, 12(4), 441-450. Chayeb, L., & Best, P. (2005). The Accounting Information Systems Curriculum: Compliance with IFAC Requirements. Paper presented at the International Conference on Innovation in Accounting Teaching & Learning, Hobart, eprints.qut.edu.au. Cheh, J. J. (2000). Innovator's dilemma and an association for accounting information system educators. The Review Of Business Information Systems, 4(4), 77-98. Chung, J., & Davis, I. K. (1995). An instructional theory for learner control: Revisited. In M. R. Simonson (Ed.) Proceedings of the 1995 Annual National Convention of the Association for Educational Communications and Technology, 72–86. Anaheim, CA: AACE. Clark, E., Adams, D., Annice, C. Battye, G., Black, S., Bouvin, P., Brooks, R., Cheetham, A., Favre, J.P., Johnston, S. Klein, D., McCormack, C. Thompson, B. and Mansbridge, L. (1995). The role of information technology and university teaching: University of Canberra Working Party Report, University of Canberra, Canberra. Coakes, S. J., Steed, L., & Ong, C. (2009). SPSS: Analysis without anguish: Version 16 for windows. Australia: John Wiley & Sons Australia, Ltd. Coe, M. J. (2006).Integrating IT audit into the AIS course. The Review Of Business Information System, 10(1), 105-119. Cohen, B. H. (2001). Explaining psychological statistics (2nd Ed.). New York: Wiley. Cohen, J., Cohen, P., West, S. G., & Aiken, L. S. (2003). Applied multiple regression/correlation analysis for the behavioral sciences, (3rd Ed). Mahwah, NJ: Lawrence Erlbaum Associates. Cohen, L., Manion, L., Morrison, K., & Morrison, K. R. B. (2007). Research methods in education (6 Ed.). London: Routledge Falmer. Colet, N. R., & Durand, N. (2004). Working on the bologna declaration: Promoting integrated curriculum development and fostering conceptual change. International Journal for Academic Development, 9(2), 167-181. Collier, P. A., Kaye, G. R., Spaul, B. J., & Williams, B. C. (1990). The use of computer in accounting courses: a new perspective-a comment. Accounting and Business research, 20 (80), 353-400. Committee of Financial Expert (COFE). (2009). Report from COFE to IAM at its meeting in Amman, Jordan Amman:Committee of Financial Expert. Retrieved from:http://www.iamb.info/. Considine,B., Parkes,A., Olesen,K., Speer,D., & Lee,M. (2010). Accounting information system: understanding business process (3 Ed.). Milton: Johan Wiley & Sons Australia, Ltd. Cooper, B. (2002). Accountant of the future. Accounting and Business, 35-37. Cortina, J. M. (1993). Interaction, nonlinearity, and multicollinearity: implications for multiple regression. Journal of Management, 19(4), 915-922. Cougar, J.D., Davis, G.B., Dologite, D.G., Feinstein, D.L., Gorgone, J.T., Jenkins, A.M., Kasper, G.M.,Little, J.C., Longenecker, Jr., H.E. & Valacich, J.S. (1995). IS ' 95: Guideline for undergraduate IS curriculum. MIS Quarterly, 19(3), 341-359. Cranton, P. & King, K.P. (2003). Transformative learning as a professional development goal. New Directions for Adult and Continuing Education, 98, 31-37. Cranton,P. (1996). Professional development as transformat- ive learning: New perspectives for teachers of adults. San Francisco, CA: Jossey-Bass Inc. Creswell., J. W. (2008). Educational research planning, conducting, and evaluating quantitative and qualitative research (3 Ed.). USA: Pearson Education International. Daggett, P. D., & Liu, W. Y. (1997). Prepared to perform? Employers rate work force readiness of new grads. Journal of Career Planning & Employment, 57(3), 52-56. Dahawy, K., Merino, B. D., & Conover, T. L. (2002). The conflict between IAS disclosure requirement and the secretive culture in Egypt. Advances in International Accounting, 15(1), 203-228. Dahawy, K., Tooma, E., & Kamel, S. (2005). The use of IT in teaching accounting in Egypt the case of BeckerConviser. Communications of the IIMA, 5(3), 25-34. Dalal, N. P. (1994). Higher-order thinking in MIS. Journal of computer information systems, 34(4), 26-30. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 3(3), 319-340. Davis,J.R., & . Leitch,R.A. (1988). Accounting information systems courses and curricula: new perspectives. Journal of Information Systems, 2(2), 153-166. De Santisteban, AV. (2005). Sanctions, war, occupation and the De-development of education in Iraq. International Review of Education, 51, 59–71. Deppe, L. A., Sonderegger, E. O., Stice, J. D., Clark, D. C., & Streuling, G. F. (1991). Emerging competencies for the practice of accountancy. Journal of Accounting Education 9(2), 257-290. DeVaus, D. A. (1986). Surveys in social research (4 Ed.). London: UCL Press Ltd. Dillman, D. A. (1978). Mail and telephone surveys: The total design method. New York: John Wiley & Sons. Dillon,T.W., & Kruck,a.S.E. (2008). Identifying employer needs from accounting information systems prograrams. Journal of Information systems Education, 19(4), 403-409. Doll, R. C. (1989), Curriculum improvement: Decision making and process. Boston: Allyn and Bacon. Donor Committee for Enterprise Development (DCED) (2008), Supporting Business Environment Reforms: Practical Guidance for Development Agencies (8Ed). Retrieved from: http://www. enterprise-development.org/resources/items.asp?cat=Guideline s. Dull,R.B., & Gelinas,J.U.J. (2008).Accounting information systems, (7Ed) . Mason, OH: Thomson South-Western. Dundar, H. D., & Lewisb, D. R. (1999). Equity, quality, and efficiency: Effects of reform in Turkish higher education. Higher Education Policy, 12, 343-366. Elameer, A. S. F., & Idrus, R. M. (2010). The readiness for an e-learning system in the university of Mustansiriyah (UoMust) Baghdad-Iraq. Malaysian Journal of Educational Technology, 10(2), 31-41. Elliott, R. K. (1992), the Third wave breaks on the shores of accounting. Accounting Horizons, 6(2), 61-85. Emery, J., Crump, C., & Bors, P. (2003). Reliability and validity of two instruments designed to assess the walking and bicycling suitability of sidewalks and roads. American Journal of Health Promotion, 18(1), 38-46. Fatemi,A.H., Pishghadam,R., & Asghari,A. (2012). Attribution Theory and Personality Traits among EFL Learners . International Journal of Linguistics, 4(2), 229-243. Fayol H. (1949). General and industrial management. New York : Pitman Publishing. Field,S., & Hoffman,A. (1994).Development of model for self- determination. Career Development for Exceptional Individuals, 17(2), 159-169. Feshbach, S., Weiner, B., & Bohart, A. (1996). Personality (4th ed). Lexington, Massachusetts: D. C. Heath and Company. Finch, C. R., & Crunkilton, J. R. (1999). Curriculum development in vocational and technical education. Boston: Allyn and Bacon. Fordham,D.R. (2005),New roles for AIS courses: A surprising finding from a case study. Journal Of Information systems, 19(1), 113-129. Frederickson, J. R., & Pratt, J. (1995). A model of the accounting education process. Issues in Accounting education , 10(2), 229-246. Friedman, J. N., Goldman, R. D., Srivastava, R., & Parkin, P. C. (2004). Development of a clinical dehydration scale for use in children between 1 and 36 months of age. The Journal of Pediatrics, 145(2), 201-207. Fuchs,M., Höpken,W., Mirski,P., Lembacher,A. & Ainedter,B. (2007). E-tourism curriculum development a destination management organization perspective. Information and Communication Technologies in Tourism, 13, 523-535. Galbraith, J. K. (2007).The new industrial state. New Jersey : Princeton University Press. Garfield, R., Dresden, E., & Boyle, A. J. S. (2003). Health care in Iraq. Nearing Outlook, 51(4), 171-177. Gay,L.R. & Diehl,P.L. (1992).Research methods for business and management. New Jersey: Prentice Hall international,Inc. Gelinas, U. J., & Dull, R. B. (2009).Accounting information system. 8th . Canada: Nelson Education, Ltd. Gibbons, C., Dempster, M., & Moutray, M. (2009). Index of sources of stress in nursing students: a confirmatory factor analysis. Journal of Advanced Nursing, 65(5), 1095- 1102. Gogan, J., Smith-David, J., Eining, M., Fedorowicz, J., & Porter, L. (1999).Rebirth of accounting information systems curricula. Paper presented at the Americas Conference on Information Systems (AMCIS), USA. Goodhue,D.L., & Thompson,R.L.,(1995).Task-technology fit and individual performance. MIS Quarterly,19 ( 2), 213-236. Gorsuch, R. L. (1983). Factor analysis (2nd Ed.).Hillsdale, NJ: Erlbaum. Grant, P. (2007). Popularity versus leadership: the impossible challenge for Australian universities. Paper presented at the 18th Australasian Conference on Information Systems, 5–8 December, Toowoomba. Gravetter, F. J., & Wallnau, L. B. (2009). Statistics for the behavioral sciences (8 Ed.). Belmont, USA: Wadsworth: Cengage learning. Groomer, S. M., & Murthy, a. U. S. (1996). An empirical analysis of the accounting information systems course. Journal Of Information Systems, 10(2), 103-127. Grossman,G.M., Onkol, P. E., & Sands, M. (2007). Curriculum reform in Turkish teacher education: Attitudes of teacher educators towards change in an EU candidate nation. International Journal of Education Development, 27(2), 138- 150. Guba,E. & Lincoln,Y. (1994). Competing paradigms in qualitative research. In N. Denzin& Y. Lincoln (Eds.), Handbook of qualitative research(105-117). Thousand Oaks: Sage. Guilford, J. P., & Christensen, P. R. (1973). The one-way relation between Creative Potential and IQ. Journal of Creative Behavior, 7(4), 247-252. Gulf Cooperation Council Accounting & Auditing organization. (2003). General rules for continuing professional education. August 2003. Retrieved from: http://www.gccaao.org/edr.html. Haghighi, A. M., Vakil, R., & Wetiba, J. K. (2006). Reverse-traditional/hands-on: An alternative method of teaching statistics. Applications and Applied Mathematics (AAM): An International Journal, 1(1), 62-82. Hair, J. F. Black, W. C., Babin, B. J., & Anderson, R. E (2010). Multivariate data analysis, (7Ed). Englewood Cliffs, New Jersey: Prentice Hall. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2006). Multivariate data analysis (6 Ed.). New Jersey: Pearson Prentice. Hair, J. F., Money, A., Page, M., &Samouel, P. (2007). Research methods for business. New York: John Wiley& Sons, Ltd. Hall, J. A. (2004), Accounting information system (4 Ed.). USA: Thomson. Hall, J. A. (2008). Accounting information systems (6th Ed.). Mason, OH: South-Western. Harb, I. (2008). Higher education and the future of Iraq. Washington: United States Institute of Peace. Retrieved from: http://dspace.cigilibrary.org/jspui /handle/123456789/ 15128. Harris, M. (1989). Fashion me a People: Curriculum in the Church. Louisville: Westminster Johan Knox Press. Harrison, D. (1994). Designing, writing and implementing courses for an IT-integrated professional accounting program in accounting education for the 21st century: The global challenges. International accounting section, American Accounting Association. USA. Harvey, L., Mason, S., &Ward, R. (1995). The role of professional bodies in higher education quality monitoring. Birmingham,Quality in Higher Education Project. Harwood, E.M. (1999). Student perceptions of the effects of classroom assessment techniques (CATs). Journal of Accounting Education, 17 (4), 51-70. Havelka, D., & Merhout, J. W. (2009). Toward a theory of information technology professional competence. The Journal of Computer Information Systems, 50(2), 106-116. Heagy, C. D., & McMickle, P. L. (1988). An empirical investigation of the accounting systems course: Academic practice versus practitioner needs. Issues in Accounting Education, 3(1), 96-107. Healy,M.J.R. (1984).The use of R^2 as a measure of goodness of fit. Journal of the royal statistical society, Series A (General), 147(4), 608-609. Heider,F. (1958).The psychology of interpersonal relations. New York: Wiley. Hlavac, J. (2011). Sociolinguistic profiles of users and providers of lay and professional interpreting services: The experiences of a recently arrived Iraqi language community in Melbourne. The International Journal for Translation & Interpreting, 3(2), 1-32. Hoffman, A., & Field, S. (1995). Promoting self-determinati- on through effective curriculum development, international in school and clinic. Journal of Special Education, 37(1), 174-183. Hugh, C. (1995). Introduction to research methods and statistics in psychology (2 Ed.), London: Hodder &Stoughton Educational. Hutchinson, P.D., White, C.G. and Daigle, R.J. (2004). Advances in Accounting Information Systems and Internatio- nal Journal of Accounting Information Systems: First Ten Volumes (1992-2003). International Journal of Accounting Information Systems, 5, 341-365. Ingram, R. W. (1988). Computer integration into the accounting curriculum: Case studies. Coopers & Lybrand Foundation, American Accounting Association. Accounting Education Series, Vol. No. 8. International Accounting Education Standards Board (IAESB) ) (2010). Handbook of international education pronouncements. Retrieved from: www.ifac.org (accessed on 27 January 2011). International Federation of Accountants (1998). Competence- Based approaches to the professional preparation of accountants. New York: IFAC. International Federation of Accountants, Education Committee (IFAC Education Committee). (2003a). International Education Guideline 11:Information Technology for Professional Accountants. New York, IFAC. International Federation of Accountants, Education Committee (IFAC Education Committee). (2003b). International Education Paper IEP 2: towards competent Professional Accountants. New York: IFAC. International Federation of Accountants, Education Committee (IFAC) (2006). Proposed international education practice statement 2.1: Information technology for professional accountants, International Accounting Education Standards Board. International Federation of Accountants. (2006). Updated guidance for professional accountants on IT. Accountancy Ireland, 38(5), 20. Iraq Higher Education Organizing Committee. (2007). International Conference for Higher Education in Iraq- final report. Erbil: Higher Education Commission of Iraq-London. Ismail, N. A. (2004). AIS Alignment in Small and Medium Sized Firms. Loughborough University. UK. Ismail,N.A. (2009).Accounting information system: Education and research agenda. Malaysian Accounting Review, 8(1), 63- 80. Ismail, N. A. (Ed.). (2006).Accounting Information Systems: Teaching and Research Agenda, CeRIA Accounting Seminar, The Survival of Accounting Profession: Research Agenda, UiTM Dungun. Terengganu-Malaysia. Ismail, N. A., & Salim, a. B. (2005). Perceptions of accounting academicians toward the issue of Information technology integration into the accounting curriculum. Jurnal penyelidikan Pendidikan, 7, 75-88. Jackling, B., Cooper, B. J., Leung, P., & Dellaportas, S. (2007). Professional accounting bodies‟ perceptions of ethical issues causes of ethical failure and ethics education. Managerial Auditing Journal, 22(9), 928-944. Jain, T. R., Trehan, M., & Trehan, R. (2006). Business environment. Delhi: Prince Print Process. Janicki, T. N., Lenox, T., Logan, R., & Woratschek, a. C. (2008). Information system technology employer needs survey : Analysis by curriculum topic. Information Systems Education Journal, 6(18), 1-15. Jarnagin, B. D. (2006). Incorporating financial accounting research into the accounting curriculum. Journal of College Teaching & Learning, 3(10), 39-52. Johanson,R.A., and Wichern,D.W. (2007) Applied multivariate statistical analysis (6th Ed.). NJ: Pearson Education International. Johns, A. (1995). Competency standards for professional accountants in Australia and New Zealand. Accounting Education: an international journal, 4(1), 37-42. Johns, A. (2002). Higher education at the crossroads. Australia: Higher education Crossroads. Kaiesr, H. F. (1974). An index of factorial simplicity. Psychometrika, 39 (1), 31-36. Kallos, D. (2003).Teachers and teacher education in Sweden: recent developments Paper presented at the International Meeting “La formazione iniziale degli insegnanti in Europa, Bologna, Italy. Kämäräinen, P., & Streumer, J. (1998).Curriculum development , new learning environments and transfer of innovations in Europe. CEDEFOP Vocational Education and Training–the European research field. Background Report, 2. Kavanagh, M. H., & Drennan, A. L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48, 279 -300. Kashash, H., & Al-Mosawee, A. (2009). The performance of university students and its impact in determining the efficiency of institutions of higher education. Paper presented at the first conference for Quality Assurance and Accreditation at the University of Kufa, Kufa-Iraq. Kaye, G. R. (1985). Teaching strategies in computers and accounting. British Accounting Review, 17(1), 22-36. Keefe, J. W. (1979). Learning style: An overview. NASSP's student learning styles: Diagnosing and proscribing programs (1-17). Reston, VA. National Association of Secondary School Principals. Kennan M.A., Willard P., D.C., K., & Wilson, C. S. (2008). IS knowledge and skills sought by employers: A content analysis of Australian IS early career online Job advertisements. The Australian Journal of Information System (AJIS), 15(2), 1-21. Kerr, A. W., Hall, H. K., & Kozub, S. A. (2003). Doing Statistics with SPSS. Thousand Oaks, CA: Sage Publishing Ltd. Khoroshilov, A. (2010). UNESCO Teacher Development Policies and Programmes Including ICT. Paper presented at the ICT in Teacher Education: Policy, Open Educational Resources and Partnership, St. Petersburg, Russian Federation. Kimble Ed. D, C. (May, 1999). The impact of technology on learning:Making sense of the research.Retrieved from Policy Brief. Aurora, CO: Mid-continent Regional Educational Laboratory Online. Retrieved from: www.mcrel.org/pdf/ /5983PI PBImpa ctTechnology.pdf. Kliebard, H. M. (1989).Problems of definition in curriculum . Journal of Curriculum and Supervision, 5(1), 1-5. Kline, P. (1979). Psychometrics and psychology. London: Academic Press. Kolb, D. A., Rubin, I. M. and McIntyre, J. M. (1974) Learning and problem solving: On the management and the learning process, in H. A. Simon (Ed.). Englewood Cliffs, NJ: Prentice-Hall. Kosugi. R, Hamanaka. Y, Hori. Y & Nakajima,Y (2007). University student and their employment- consideration from the viewpoint of supporting the transition to work and human resource development- summary. HLPT research report. NO. 78 1-12. Retrieved from http://www.jil.go.jp/english/ reports/documents/jilpt-research/no78.pdf. Krejcie, R.V. & Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610. Kumar, R. (1996). Research methodology: A step-by-step guide for beginners, London: Sage Publications Ltd. Laufer, D., & Watkins, L.(1990). The effect of experiential accounting work experience on student performance in intermediate accounting courses. Developments in Business Simulation & Experiential Exercises, 17, 105-108. Lawrence, G. D. (1969). Bruner: Instructional theory or curriculum theory?. Theory into Practice, 8(1), 18. Lee,D.M.S., Trauth,E.M., & Farwell,D. (1995). Critical skills and knowledge requirements of IS professionals: A joint academic/industry investigation. MIS Quarterly, 19(3) , 313-340. Lee, S., & Fang, X. (2008). Perception gaps about skills requirement for enter-level IS professionals between recruiters and students: An exploratory study. Information Resources Management Journal, 21(3), 39-62. Lee, S., Koh, S., Yen., D.C., & Tang,H. (2002). Perception gaps between IS academics and IS practitioners: An exploratory study. Information and Management, 40, 51-61. Leedy, P. D., & Ormrod, J. E. (2005). Practical research: Planning and design (8th Ed). Upper SaddleRiver, NJ: Prentice Hall. Lightfoot, J. M. (1999). Fads verses fundamentals: The dilemma for information system curriculum design. Journal of Education for Business, 75(1), 43-50. Lin,S.Y & Sneed,J. (2005).University foodservice managers' and employees' perceptions of food safety training and managers' comparison of student and full- time employee's food safety practices.Journal of Food Service Management and Education Archives,1,1-14 MacCallum,R.C., Widaman,K.F., Zhang,S., & Hong S. (1999). Sample size in factor analysis. Psychological Methods, 4, 84-99. Macdonald, J. B. (1965). Educational models for instruction-introduction. In J. B. Macdonald & R.R. Robert (Eds), Theories of instruction (p. 6).Washington D.C.: Association for Supervision and Curriculum Development. Mamidi.M.R. & S., Ravishankar (1989) Curriculum development and educational Technology. New Delhi: Sterling Publishers Private Ltd. Manochehr, N. N. (2006). The Influence of learning styles on learners in e-Learning environments: an empirical study. Computers In Higher Education Economics Review, 18, 10-14. Marzano, R. (2003). What works in schools: Translating research into action. United States of America: Library of Gangers Cataloging. Mathematical Sciences Education Board (MSEB). (2004). On evaluating curricular effectiveness: Judging the quality of K-12 mathematics evaluations. Washington DC: The National Academies Press. Matteson,M.T., Ivancevich,J.M. & Smith,S.V. (1984).Relation of type a behaviourto performance and satisfaction among sales personnel. Journal of Vocational Behaviour, 25, 203- 214. McKelvie, S. J. (1978). Graphic rating scale-How many categories?. British Journal of Psychology, 69, 185-202. McMickle, P. L. (1989). Accounting systems: Past, present and future, The Accounting Systems Journal, 1(1), 1-3. McMurtrey, M. E., Downey, J. P., Zeltmann, S. M., & Friedman, W. H. (2008). Critical skill sets of entry-level IT professionals: An empirical examination of perceptions from field personnel. Journal of Information Technology Education, 7, 101-12. McNaught,C. (2002).Adopting technology should mean adapting it to meet learning needs. On the horizon, 10(4), 14–18. Meer, G. V., & Adams, A. M. (1996). Accounting information system curriculum: An Empirical analysis of the views of New Zealand-based accounting academic and practitioner. Accounting Education, 5(4), 283-295. Mezirow, J. (2000). Learning as transformation: Critical perspectives on a theory in progress. San Francisco: Jossey-Bass. Mgaya,K.V., & Kitindi,E.G. (2009).Essential skills needed by accounting graduates in a developing country: The views of practicing accountants and accounting educators in Botswana. International Journal of Accounting, Auditing and Performance Evaluation, 5(3), 329-351. Miles, J., & Shevlin, M. (2001). Applying regression and correlation (1 Ed.), USA: Sage Publications Ltd. Milus, S. (2004). The Institutions need for comprehensive auditing strategies. Information Systems Control Journal, 6, 1-6. Ministry of Higher Education and Scientific Research. (2009) . Curriculum development. Ministry of Higher Education and Scientific Research. (2010) . Curriculum. Mock, T. J., Pincus, K. V., & Ander, J. M. (1991). A system approach to accounting curriculum development. Issues in Accounting Education, 6, 178-192. Mohammad, M. I. (2007). Curricula in the Iraqi universities between theory and practice. Paper presented at the International Conference on Higher Education in Iraq, 11–13 December. Erbil.Iraq. Moore,G. & Benbasat,I. (1991).Development of an instrument to measure the perceptions of adopting an information technology innovation. Information Systems Research, 2(3), 192-222. Mounce, P. H., Mauldin, D. S., & and Braun, R. L. (2004). The importance of relevant practical experience among accounting faculty: An empirical analysis of students' perceptions. Issues in Accounting Education, 19(4), 399-411. National Agency for Higher Education Sweden. (2003), Higher Education in Iraq. Swedish. Retrieved from: http://www.hsv. se/download /18.539a949110 f3d5914ec800077777/isbn. National Council of Teachers of Mathematics. (2006). Curriculum focal points for Prekindergarten through grade 8 Mathematics. United States of America: Library of Congress Cataloging. National Institute of Standard and Technology. (2010). NIST/ SEMATECH e-handbook of statistical methods. Retrieved from www.itl.nist.gov/div898/handbook. Navaneedhan, C. G. (2011). Reflective teaching pedagogy as innovative approach in teacher education through open and distance learning. Journal of Media and Communication Studies, 3(12), 331-335. Nelson, R. R. (1991). Educational needs as perceived by IS and end-user personal: A survey of knowledge and skills requirements. MIS Quarterly, 15(4), 503-525. Neo, M. (2005). Engaging students in group-based co- operative learning-a Malaysia perspective. Education Technology & Society, 8(4), 220-232. Noll,C.L., & Wilkins,M. (2002).Critical skills professionals : A model for curriculum development. Journal of Information Technology Education, 1(3), 143-154. Norris, G. (2004). Informing curriculum development through research. Paper presented at the 4th Asia Pacific Inter- disciplinary Research in Accounting Conference, Singapore. Nunnally,J.C. (1978). Psychometric theory. New York: McGraw-Hill. O'Donovan, B. C. (1996). A framework for integrating the understanding of information systems into the accounting curriculum. Accounting Education, 5(1), 1-15. Ojanen, S. (1993). A process in which personal pedagogical knowledge is created through the teacher education experience. Paper presented at the International Conference in Teacher Education, Tel-Aviv, Israel. Olakunke, A. O. (2003).Research methods in social sciences. (2 Ed.). Norway: E- Book press. Oliver,P.F.(1982).Developing the curriculum. Boston: Little Brown. Othman, A. M. (2009).Principles of audit and control. Saida : Aldar Alnmothgy. Paas, L. & Creech, H. (2008).How ICTs can support education for sustainablecurrent uses and trends. Paper prepared with the support of the Province of Manitoba and Presented to Manitoba Education, Citizenship and Youth. Winnipeg, Manitoba, Canada. Pallant, J. (2001). A step by guide to data analysis using SPSS. Philadelphia, USA: Open University Press, McGraw-Hill Education. Pallant, J. (2007). SPSS survival manual. (3Ed). Glasgow, Britain: Bell & Bain Ltd. Pathak, J. (2004).Information Technology Auditing and Cyber- commerce: A risk perspective. Information Systems Control Journal, 6, 21-26. Petrocelli,J.V. (April 2003). Hierarchical multiple regression in counseling research: Common problems and possible remedies. Measurement and Evaluation in Counseling and Development, 36, 9-22. Phillips, J.A. (2001). Technology in teaching and learning: Changing theoretical perspectives influencing research methods. Proceedings of the International Conference on Qualitative Research. 25-26 October, 34-40. University of Malaya. Kuala Lumpur. Pihlajamäki,J., Gylling,H., Miettinen,T.A., & Laakso,M. (2004). Insulin resistance is associated with increased cholesterol synthesis and decreased cholesterol absorption in normoglycemic men. Journal of Lipid Research, 45, 507-512 Potter, B. & Johnston, C. (2006). The effect of interactive on-line learning systems on student learning outcomes in accounting, Journal of Accounting Education, 24, 16-34. Previts, G. J. (1991).Accounting education: the next horizon . Journal of Accountancy, 172(4), 35-36. Ramadan, A. M. (2011). The importance of curriculum in Iraq and Kurdistan Regin. Sout Alkhar. Retrieved from: http://www.sotakhr.com /2006/ index.php? id=13211#. Roger,E. (2003).Diffusion of innovations (5 Ed.). New York: Free Press. Romney,M.B., & Steinbart,P.J. (2009).Accounting Information Systems (11th). Upper Saddle River, NJ: Pearson Prentice Hall. Romney, M. B., & Steinbart, P. J. (2003). Accounting Information Systems (9 Ed.). Prentice Hall, New Jerssy: business publishing. Ruebling, C. E., Clarke, N. A., Kayona, F. A., & Stow, S. B. (2007). Redesigning schools for success: implementing small learning communities and teacher collaboration. Arizona: The Center for School Redesign. Rush, D. E., Lawter, W. L., Thomason, J. T., & Atkisson, L. (1976). Essential components for effective curriculum development. Peabody Journal of Education, 53(4), 296-298. Saloojee, R. (2004), Effects of engagement in reform-based practice on a college instructor’s conceptions of mathematics. Paper presented at the twenty-sixth annual meeting of the North American Chapter of the International Group for the Psychology of Mathematics Education, Toronto: OISE/UT. Saville, H. (2007). International education standards for professional accountants (IESs). Accounting Education: An international journal, 16(1), 107-113. Scandura, J. M. (1996). Role of instructional theory in authoring effective and efficient technologies. Computers in Human behavior, 12(2), 313-328. Sciulli, N., & Sims, a. R. (2008). Public sector accounting education in Australian universities. Asian Review of Accounting, 16(3), 246-262. Sekaran,U. (2000). Research methods for business: A skill-building approach. USA: John Willey Sons, Inc. Sekaran,U., & Bougie,R.(2010).Research methods for business (5 Ed.). UK, Haddington, East Lothian: John Wile & Sons Ltd. Senik, R., & Broad, M. (2008).Perceived factors influencing information technology (IT) skills development in under- graduate accounting programme. International Journal of Economics and Management, 2(2), 307-322. Senik, R., & Broad, M. (2011). Information technology skills development for accounting graduates: Intervening conditions. International Education Studies, 4(2), 105-110. Shanks, A. (2006). A critical policy analysis of the crossroads Review: Implications for higher education in regional Western Australia. Murdoch University, Australia. Sharma,S., Durand,R.M., & Gur-Arie,O. (1981).Identification and analysis of moderator variables. Journal of Marketing Research, 18(3), 291-300. S-ims-ek,H., & Yildirim,A. (2001).The reform of pre-service teacher education in Turkey in: Sultana,R. (Ed.), Challenge and Change in the Euro-Mediterranean Region: Case Studies in Educational Innovation. New York: Peter Lang Inc. Sin, S., & Reid, A. (2005). Developing generic skills in accounting: Resourcing and reflecting on trans-disciplinary research and insights. Paper presented at the Australian Association for Research Education Annual Conference, Sydney , NSW, 27 November. Speed,R. (1994).Regression type techniques and small samples : A guide to good practice. Journal of Marketing Management , 10, 89-104. Sproull, N. L. (1995).Handbook of research methods: A guide for practitioners and students in the social sciences. USA: The Scarecrow Press, Inc. Stevens,R.G. (1956).A motivationprogramme to increase the effectiveness of accounting courses. The Accounting Review, 31(4), 666_671. Stewart, K. L., & Felicetti, L. A. (1992). Learning styles of marketing majors. Educational Research Quarterly, 15(2), 15-23. Stone, D. N. (2002). Researching the revolution: Prospects and possible for the Journal of information systems. Journal of Information Systems, 16(1), 1-6. Straub, D., Boudreau, M., & Gefen, D. (2004). Validation guidelines for ispositivist research. Communications of the Association for Information System, 13(24), 380-427. Strong, J. M., Portz, K., & Busta, B. (2006). A first look at the accounting information system emphasis at one university: An exploratory analysis. The Review of Business Information Systems, 10(2), 29-39. Sudman, S., & Bradburn, N. M. (1982). Asking questions: A practical guide to questionnaire design (1st Ed.). London: Jossey-Bass Publishers. Tabachnick,B.G., & Fidell,L.S. (2007).Using multivariate analysis (5th Ed.). Bosten: Allyn and Bacon. Taha,A. (2007).Development of curriculum for the accounting department of the college of administration and economics at the University of Mousl, according to international standards of education for professional accountants. University of Mosul, Mousl, Iraq. Taha, A. A. D. (2009). The role of targeted development of accounting education in deepening the connection between academics and professionals. Paper presented at the conference of the Role of self-potentials in promotes the comprehensive development. 19-20 November, Tikrit, Iraq. Tang, H-L., Lee, S., & Koh, S. (2000). Educational gaps as perceived by IS educators: A survey of knowledge and skill requirements. Journal of ComputerInformation Systems, 41(2) , 76-84. Tanner,D., & Tanner,L. (1980).Curriculum development: Into Practice (2 Ed.). New York: Macmillan. Taylor, P. (2004). How participatory can processes of curriculum development impact on the quality of teaching and learning in developing countries?. Paper commissioned for the EFA Global Monitoring Report 2005, The Quality Imperative. Tella, A., & Adu, A. E. O. (2009).Information communication technology (ICT) and curriculum development: The challenges for education for sustainable development. Indian Journal of Science and Technology, 2(3), 55-59. The Association to Advance Collegiate Schools of Business (AACSB). (2009). Eligibility procedures and standards for accounting accreditation. South Harbour Island: The Association to Advance Collegiate Schools of Business. The Government of the Republic of Iraq. (1999).The economic sanctions imposed on Iraq. Retrieved from: www.unhchr.ch/ Huridocda/Huridoca.nsf/. Theuri, P. M., & Gunn, A. R. (1998). Accounting information systems course structure and employer systems skills expectations. Journal of Accounting Education, 16(1), 101- 121. Toffler,A. (1980).The third wave. Toronto, CN: Bantam Books. Trauth, E. M., Farwell, D., & Lee, D. M. S. (1993). The IS expectation gap: Industry expectation versus academic preparation. MIS Quarterly, 17(3), 293-307. Tyler, R. W. (1949). Basic principles of curriculum and instruction. Chicago: University of Chicago Press. United Nations (UN). (1990). Resolution 661 (1990). Retrieved from: www.un.org. United Nations (UN). (2003). Information and communication technology development indices. Paper presented at the United Nations Conference on Trade and development New York and Geneva. United Nations Educational Scientific and Cultural Organization (UNESCO). (2005). Round table on the revitalization of higher education in Iraq-conclusions and proposal for action. Paris. Available at, portal.unesco.org/ education/en/files/. United Nations Educational Scientific and Cultural Organization (UNESCO). (2011). UNESCO country programming document for the republic of Iraq: UNESCO.Geneva.Available at: http://unesdoc.unesco.org/images/0021/002136/213680E. pdf. United Nations Educational Scientific and Cultural Organization International Project on Technical and vocational education (UNEVOC). (1993). Curriculum development in technical and vocational education, international Workshop. Turin, Italy: the ILO International Training Centre. United Nations Educational Scientific and Cultural Organization International Project on technical and vocational education (UNEVOC). (1994), Regional Training Seminar on Technical and Vocational Education Curriculum Development in the Arab States Amman: UNESCO Regional Office for Education in the Arab States (UNEDBAS). United Nations Office of the High Commissioner for Human Rights. (September 2000). The Human Rights Impact of Economic Sanctions on Iraq. Background paper, prepared by the Office of the High Commissioner for Human Rights for the meeting of the Executive Committee on Humanitarian Affairs. Geneva. Available at: http://www.humanitarianinfo. org/sanctions/handbook/docs_ handbook/ HR_ im_es_iraq.pdf. Vatanasakdakul, S. & C. Aouny (2009). I don't like IT: exploring challenges in Accounting Information Systems Education. Americas Conference on Information Systems (AMCIS), USA, AIS Electronic Library (AISeL). Vatanasakdakul, S., & Aoun, C. (2011). Why don‟t accounting students like AIS?. International Journal of Educational Management, 25(4), 328-342. Vermetten,Y.J., Lodewijks,H.G., & Vermunt,J.D. (1999). Consistency and variability of learning strategies in different university courses. Higher Education, 37, 1-21. Vermunt, J. D. (1996). Metacognitive, cognitive and affective aspects of learning styles and strategies: A phenomenographic analysis. Higher Education, 31, 25-50. Vermunt,J.D. (1998).The regulation of constructive learning processes. British Journal of Educational Psychology, 68, 149-171. Wampold,B. & Freund,R.D. (1987).Use of multiple regression in counseling psychology research: A flexible data- analysis strategy. Journal of Counseling Psychology, 34, 372 -382. Wasley, R. S. (1963). A revitalized accounting curriculum. The Accounting Review, 38(1), 151-153. Weiner, B. (1986). An Attributional Theory of Motivation and Emotion. New York: Springer-Verlag. Weiner, B. (2000). Intrapersonal and interpersonal theories of motivation from an attributional perspective. Educational Psychology Review, 12(1), 1-14. Weiss, M. (1987), Transformers, CIO 1(1), 34- 41. Wessels, P.L. (2005).Critical information and communication technology (ICT) skills for professional accountants. Meditari Accountancy Research,13(1), 87-103. Westrup, J. (2010). Participative and transformative post- graduate learning and teaching. New Community Quarterly, 7(4), 31-32. Whitefield, D. & Kloot, A. L. (2006). Personal and inter- personal skills. Asian Review of Accounting, 14(1/2), 101- 121. Wierstra,R.F.A., Kanselaar,G., Linden,J.V.D., Lodewijks,H. G.L.C., & Vermunt,J.D. (2003). The impact of the university context on European students‟ learning approaches and learning environment preferences. Higher education, 45, 503- 523. Willits, S. D. (2010). Will more liberal arts courses fix the accounting curriculum? Journal of Accounting Education, 28(1), 13-25. Windeknecht, K., Kehoe, J., & Tennent, B. (2005). Flexible teaching and learning in accounting: innovate, investigate and improve.Paper presented at the International Conference on Innovation in Accounting Teaching and Learning, Hobart, Tasmania. Wn, F. H. (1983). Teaching accounting information systems: A synthesis. Issues in Accounting Education, 1, 132-145. Womble, M. N. (1994). Graduates assess needed skills and knowledge for an information systems program in small colleges. Journal of Information Systems Education, 6(1), 12-17. Wyhe, G. V. (1994). Straggle for status a history of accounting education. New York: Garland Publication Inc. Yaffe, J. (1989). MIS education: A 20th century disaster. Journal of Systems Management,40(4), 10-13. Young, D., & Lee, S. (summer, 1996).The relative importance of technical and interpersonal skills for new information systems personnel. Journal of Computer Information Systems, 36(4), 66-71. Zaid, K. A. (1996). A framework to evaluate accounting education. Paper presented at the 7th Symposium in the development of accounting education.4-5December Al-Riyadh, Kingdomof Saudi Arabia. Retrieved from: www.ksu.edu.sa/sites /KSU Arabic/Students/FemaleStds/OleshahCenter/CollegesAndDep s/AdminScienceCollege/DeptCollege/acc/acc-seminar/Pages/semi nar7. Zikmund, W. G. (2000). Exploring marketing research and business research methods. USA: Cengage Learning. Zikmund, W. G. (2003).Business research methods (7 Ed.). USA : Thomson South-Western Inc. Zikmund, W. G., Badin, B. J., Carr, J. C., & Griffin, M. (2010), Business research methods (8 Ed.). USA: Thomson South-Western Inc.

Critical Succes Factors, Instructors' Characteristics and Accounting Information System Course Content

Similar Items