Accounting Information Systems course: perceptions of accounting and non-accounting students

Petros Lois (School of Business, University of Nicosia, Nicosia, Cyprus)
Efthalia Tabouratzi (Department of Accounting and Finance, Technological Educational Institute of Crete, Heraklion, Greece)
Georgios Makrygiannakis (Department of Accounting and Finance, Technical Educational Institution of Sterea Ellada, Chalkida, Greece)

EuroMed Journal of Business

ISSN: 1450-2194

Publication date: 4 September 2017



The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course.


A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed.


The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants.


Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.



Lois, P., Tabouratzi, E. and Makrygiannakis, G. (2017), "Accounting Information Systems course: perceptions of accounting and non-accounting students", EuroMed Journal of Business, Vol. 12 No. 3, pp. 258-268.

Download as .RIS



Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
To rent this content from Deepdyve, please click the button.
If you think you should have access to this content, click the button to contact our support team.