Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design


  • Naseem Yousif Hanna Lallo College of Business, University Utara Malaysia
  • Mohamd Hisyam Selamat College of Business, University Utara Malaysia



course content, AIS, development, questionnaire, and Iraqi HEIs.


In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT) affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs) suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire) for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.