Accounting and Information Systems Degrees

Accounting programs offer many concentration options. Some cover traditional topics, including auditing or management accounting, while others explore emerging areas, such as accounting information systems.

In an accounting information systems (AIS) concentration, you can build specialized knowledge about digital and electronic systems to manage and store organizations’ financial data. Programs often explore these topics in the context of financial auditing and forensic accounting, introducing elements of business law and anti-fraud practices.

This guide profiles accounting information systems degrees at all levels. Explore frequently asked questions and other details about this increasingly relevant accounting specialization.

Accounting information systems first emerged during the 20th century, when professionals used early computing technologies in the electronic data processing (EDP) of financial transactions. EDP evolved into accounting information systems as computer technologies developed in the second half of the century.

Today, AIS programs combine traditional accounting concepts with auditing practices, information technology (IT), and business law to build strong technical expertise in information system management and financial topics.

In this sense, they differ significantly from general accounting degrees, which focus more on accounting principles and techniques. Instead, accounting information systems programs can help you pursue roles in business technology, fraud detection and prevention, and financial crime investigation.

You can pursue AIS education at any level, from pre-degree certificates to doctoral programs.

Like general accounting programs, accounting information systems degrees also cover financial accounting, managerial accounting, and related business, economics, and management topics. However, they balance accounting and business coursework with:

Schools sometimes divide their AIS curricula into two interrelated core course sequences, with one covering general accounting or business and the other emphasizing IT, auditing, and forensic accounting.

Programs often engage applied methods, including hands-on technical instruction, project-based coursework, and field training opportunities like internships and practicums.

Accounting information systems degrees include study paths at all levels. You can also pursue certificate programs in the field as a pre-degree, postbaccalaureate, or postgraduate student.

Learn more about the unique profiles of each of these options in the following sections.

Pre-degree certificate programs in accounting information systems usually cover accounting and technology topics to varying degrees. Some curricula balance both core areas, while others place much more emphasis on the technology side.

In either case, coursework covers 15-30 credits, allowing you to complete a pre-degree certificate in one academic year or less.

Due to their narrow scope and non-degree academic award, pre-degree certificate programs generally lead to entry-level roles. You can enhance the utility of your accounting information systems certificate by combining it with a related degree or other academic credentials.

Associate degrees in accounting information systems usually cover 60 semester credits. They can prepare you to pursue entry-level roles with on-the-job training opportunities or a bachelor’s degree in AIS, accounting, or another related area.

Unlike general associate programs in accounting, AIS curricula have strong computer science and IT requirements. Degree designations vary by school, and may include:

Schools also offer these programs under variations on the AIS name, which include the following:

Four-year bachelor’s degrees in accounting information systems examine accounting, IT, computer science, and business law in depth and detail. Their broader interdisciplinary scope differs from general bachelor’s programs in accounting, which emphasize accounting techniques and business coursework.

AIS bachelor’s programs usually lead to bachelor of science or bachelor of applied science degrees, allowing graduates to pursue technology-focused business careers and accounting roles. Some schools offer AIS pathways to satisfy the educational requirements for licensure as a certified public accountant (CPA).

If you majored in general accounting or another related area, you can pursue a graduate certificate in accounting information systems to supplement your education. This path broadens the scope of your expertise and may help you qualify for more career opportunities.

Notably, graduate certificate programs can also help you fill the 30-credit gap faced by CPA candidates. Most states require 150 semester credits to qualify for CPA licensure, leaving them in need of additional schooling after completing a 120-credit bachelor’s degree.

Graduate certificate programs vary in length, and you may need to take additional courses to acquire all 30 of the extra required credits.

Typically spanning about two academic years, master’s AIS programs combine advanced accounting coursework with required classes in areas like:

You may also have the option of using your elective slots to cover the technological side of AIS in greater detail.

Students can add a master’s degree in AIS to a general bachelor’s degree in accounting to meet education requirements for CPA licensure. With this advanced degree, they can also build on undergraduate AIS foundations to build a targeted information systems specialization.

Master’s programs typically lead to a master of science designation, but some schools bestow master of accountancy or master of accounting and information systems degrees.

Doctoral programs in AIS more directly prepare students for careers in academia or research than professional practice. Coursework emphasizes research into business information systems and its implications for government policymakers, fraud investigators, and private-sector organizations.

At the doctoral level, AIS programs span about 3-5 years and usually lead to doctor of philosophy (Ph.D.) degrees. Some schools offer doctor of business administration (DBA) programs. Field of study name variations may include:

Some doctoral programs build areas of research emphasis into their doctoral curricula. These concentration options may include auditing, financial or managerial accounting, and taxation.

Given the availability of AIS programs at the undergraduate and graduate levels, you may wonder which path to follow. The ideal option depends on your learning and career development interests, along with the jobs you plan to pursue after graduation.

Studying AIS as an undergraduate may lead more directly to careers on the IT side of the AIS pathway, but many programs also build strong accounting foundations. However, general accounting programs may make a better match if you want to become an accountant.

Graduate students often pursue AIS degrees after completing more versatile generalist undergraduate programs or satisfy the typical 150-credit requirement for CPA licensure. The Uniform CPA Examination also contains an optional information systems and control section, which an AIS master’s degree can help you prepare for.

If you are certain that you want to pursue a specialized career in accounting technology, you may consider studying AIS at both levels.