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The design of an information system, particularly that of computer-based information systems has an important role in accounting. The importance has been recently highlighted in a report by the Australian Society of Accountants' taskforce (1984), which asserts that "since accountants will be developing their own information systems, fundamental skills in systems analysis and design will become essential for all accountants". Most tertiary educational institutions are increasingly aware of the importance of Accounting Information Systems (AIS) as an academic subject, and do incorporate AIS in the undergraduate accounting curriculum1. This practice is consistent with the views of most writers specialising in the leaching of AIS, such as Nestman and Jackson (1978), and Schroeder (1972).

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