We adopt Hurt’s (2013, p. 4) definition of AIS as ‘‘a set of interrelated activities, documents, and
technologies designed to collect data, process it, and report to decision makers.’’ This definition focuses
specifically on the accounting information system. We thus exclude published scholarship that
addresses educational technology or assurance services that employ technology.7,8
We began our analysis by referring to the accounting education literature review series that covers
relevant scholarship from 1969 to 2012, summarized in Table 1. Those review articles helped identify
the accounting education journals included in our analysis. We also included Journal of Information
Systems because it published education articles and instructional resources on AIS until 2008 and
AIS Educator Journal, which originated in 2006.9 Our next step was to manually review each issue of
all eight journals to identify articles and instructional resources on the specific topic of AIS, and then reconcile
those findings to the AIS articles reviewed in the published literature review series