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Accounting and Information Systems

The Accounting and Information Systems (AIS) Division was formed in July 2017 as a merger between the Accounting Division and the Management Information Systems (MIS) Division. MIS is the study of the design, implementation, management, and use of information technology applications in organizations. Relatedly, Accounting is the study of external and internal financial reporting systems, and the auditing of those systems.


Research

The research of the accounting faculty involves economic analyses of external and internal financial reporting, auditing, and taxation. The analyses are both theoretical and empirical. They consider questions such as:

  • The role of financial information in the formation of capital in the economy.
  • The role of financial reports in contracting with debt holders and management.
  • Factors influencing the timing and extent of management voluntary disclosures

The research methodologies used in the MIS faculty members include economics, empirical, design science, and computer simulation. They cover fields such as big data analytics, complex adaptive systems, e-commerce, human-computer interaction, information technology investment, information technology management, security and privacy, and systems analysis and design.

Teaching
The Division offers programs in a) Accounting, b) Business Technology Management (BTM), and c) Combined Major in Business and Computer Science (BUCS). The accounting program studies the creation and use of financial information, culminating in a professional designation. The BTM program studies how to unify business and technology decision-making at every level of the enterprise. The BUCS program provides the technical background and understanding needed to apply information technology solutions in a business context.


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