Submission:Poster Presentation: NZABE Conference, October 2011
Title:501 Refocus; a move from bookkeeping to an AIS approach.
Presenter: John Gourdie
Waikato Institute of Technology (Wintec)
John.gourdie@wintec.ac.nz
Poster Abstract:
The current 501 Accounting Practices course has a focus on double entry and the preparation of
financial statements. This is carried out using both manual and computer applications across different
entity types.
The poster suggests that a501 refocus could adopt an AIS approach; such an approachidentifies the
requirement of the system to produce business intelligence, value added information and to ensure
control processes. This business intelligence and value added information includes a wide range of
reports, customer database communication, marketing and budgeting information and automation
features.
This AIS approach differs from the current teaching focus taken in the 501; the author is suggesting a
refocus or rejuvenation of the prescription (due for review in 2012), to incorporate an AIS approach.
This will help meet the growing needs of business for business intelligence collected from the
accounting system.
Keywords:
AIS, business intelligence, curriculum review