Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.105
Mohamed Reda Ramadan Gomaa, R. Hurt, Meihua Koo
The American Accounting Association and the International Association to Advance Collegiate Schools of Business, responding to calls from business and the accounting profession, have encouraged the teaching of data analytics in accounting courses. To help accounting educators integrate this new topic into their curricula, we report on how we developed a data analytics elective course for our Master of Science in Accountancy program. This course introduces data analytics from an accounting perspective. It includes four parts: Data and its Significance as an Organizational Asset, Data Analytics Concepts, and Introduction to R, Individual Labs, and Group Case Work. We contribute to accounting information systems education by providing a starting point for faculty members developing an accounting-related data analytics course or integrating the material into existing curricula.
美国会计协会(American Accounting Association)和国际高等商学院协会(International Association to Advance Collegiate Schools of Business)响应商界和会计行业的呼吁，鼓励在会计课程中教授数据分析。为了帮助会计教育工作者将这个新主题整合到他们的课程中，我们报告了我们如何为我们的会计硕士项目开发数据分析选修课程。本课程从会计的角度介绍数据分析。它包括四个部分:数据及其作为组织资产的意义、数据分析概念、R入门、个人实验室和小组案例工作。我们通过为教师提供一个起点来开发与会计相关的数据分析课程或将材料整合到现有课程中，从而为会计信息系统教育做出贡献。
{"title":"A Data Analytics Elective Course for a Master of Science in Accountancy Program","authors":"Mohamed Reda Ramadan Gomaa, R. Hurt, Meihua Koo","doi":"10.3194/1935-8156-16.1.105","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.105","url":null,"abstract":"\u0000 The American Accounting Association and the International Association to Advance Collegiate Schools of Business, responding to calls from business and the accounting profession, have encouraged the teaching of data analytics in accounting courses. To help accounting educators integrate this new topic into their curricula, we report on how we developed a data analytics elective course for our Master of Science in Accountancy program. This course introduces data analytics from an accounting perspective. It includes four parts: Data and its Significance as an Organizational Asset, Data Analytics Concepts, and Introduction to R, Individual Labs, and Group Case Work. We contribute to accounting information systems education by providing a starting point for faculty members developing an accounting-related data analytics course or integrating the material into existing curricula.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132676672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.40
Sarah Bee, Fernando Parra, Austin Bailey
Service learning helps students learn by applying accounting concepts and ethics principles to real accounting tasks in community service organizations. Despite the benefits of service learning, few instructors use it (Abes, 2002). We identify risks instructors face while facilitating service learning projects and present a model of the COSO Internal Control–Integrated Framework (2013) as a mechanism for risk mitigation. We also provide a handbook with guidance and document templates to help mitigate service learning project risk and to facilitate project implementation.
{"title":"Using COSO to Mitigate Service Learning Project Risk","authors":"Sarah Bee, Fernando Parra, Austin Bailey","doi":"10.3194/1935-8156-16.1.40","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.40","url":null,"abstract":"\u0000 Service learning helps students learn by applying accounting concepts and ethics principles to real accounting tasks in community service organizations. Despite the benefits of service learning, few instructors use it (Abes, 2002). We identify risks instructors face while facilitating service learning projects and present a model of the COSO Internal Control–Integrated Framework (2013) as a mechanism for risk mitigation. We also provide a handbook with guidance and document templates to help mitigate service learning project risk and to facilitate project implementation.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132980937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.117
K. Church, Gary P. Schneider
The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 67 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems and related content in 16 annual volumes since 2006. We describe AISEJ's operating activities during Volume 16's 2020–2021 fiscal year and provide brief commentary on the papers included.
{"title":"Editors' Report and Commentary on Volume 16","authors":"K. Church, Gary P. Schneider","doi":"10.3194/1935-8156-16.1.117","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.117","url":null,"abstract":"\u0000 The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 67 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems and related content in 16 annual volumes since 2006. We describe AISEJ's operating activities during Volume 16's 2020–2021 fiscal year and provide brief commentary on the papers included.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134475896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.1
David C. Hayes, James H. Irving, William A. Kerler, Lorraine S. Lee
International Accounting Accreditation Standard A5, issued by the Association to Advance Collegiate Schools of Business (AACSB), requires that information technology competencies be integrated into accounting program curricula. Lee et al. (2018) describe specific software tools used in the accounting profession. As expected, accounting professionals rated Microsoft Excel as the most frequently used software tool. Surprisingly, these professionals rated Adobe Acrobat as the second most frequently used software tool. In a follow-up survey of 286 accounting professionals unique from the respondents in Lee et al. (2018), respondents confirmed the importance of Adobe Acrobat knowledge for accounting graduates entering the profession. This case introduces accounting students to the Adobe Acrobat functions rated most useful to accountants. Students using the case significantly increased their knowledge of the 10 Adobe Acrobat functions accounting professionals rated most important.
{"title":"Bluth Company: An Adobe Acrobat Case Motivated by Practitioner Feedback","authors":"David C. Hayes, James H. Irving, William A. Kerler, Lorraine S. Lee","doi":"10.3194/1935-8156-16.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.1","url":null,"abstract":"\u0000 International Accounting Accreditation Standard A5, issued by the Association to Advance Collegiate Schools of Business (AACSB), requires that information technology competencies be integrated into accounting program curricula. Lee et al. (2018) describe specific software tools used in the accounting profession. As expected, accounting professionals rated Microsoft Excel as the most frequently used software tool. Surprisingly, these professionals rated Adobe Acrobat as the second most frequently used software tool. In a follow-up survey of 286 accounting professionals unique from the respondents in Lee et al. (2018), respondents confirmed the importance of Adobe Acrobat knowledge for accounting graduates entering the profession. This case introduces accounting students to the Adobe Acrobat functions rated most useful to accountants. Students using the case significantly increased their knowledge of the 10 Adobe Acrobat functions accounting professionals rated most important.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122619002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.60
Jie Li, Lorraine S. Lee
The many ways of joining data can be confusing for beginning, or even intermediate, data analytics students. Several accounting information system textbooks cover SQL and joins, but few supplemental resources exist that can reinforce and clarify join concepts. In this paper, we use a multi-tool approach in a three-part assignment for teaching data joins using three different software tools. We use four different join types (INNER JOIN, LEFT OUTER JOIN, RIGHT OUTER JOIN, and FULL OUTER JOIN) in Microsoft Access, Alteryx, and Tableau. We further demonstrate how the Tableau data model, using separate logical and physical layers, implements the various join types depending on the data needs of a particular visualization. Overall, thus three-part assignment can help students develop a comprehensive understanding of joins and how to implement them in widely-used software tools. The assignment also gives students practice in selecting, using, and validating joins in data analytics.
{"title":"Teaching Data Joins: A Conceptual Approach Using SQL, Alteryx, and Tableau","authors":"Jie Li, Lorraine S. Lee","doi":"10.3194/1935-8156-16.1.60","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.60","url":null,"abstract":"\u0000 The many ways of joining data can be confusing for beginning, or even intermediate, data analytics students. Several accounting information system textbooks cover SQL and joins, but few supplemental resources exist that can reinforce and clarify join concepts. In this paper, we use a multi-tool approach in a three-part assignment for teaching data joins using three different software tools. We use four different join types (INNER JOIN, LEFT OUTER JOIN, RIGHT OUTER JOIN, and FULL OUTER JOIN) in Microsoft Access, Alteryx, and Tableau. We further demonstrate how the Tableau data model, using separate logical and physical layers, implements the various join types depending on the data needs of a particular visualization. Overall, thus three-part assignment can help students develop a comprehensive understanding of joins and how to implement them in widely-used software tools. The assignment also gives students practice in selecting, using, and validating joins in data analytics.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123678139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-01-01DOI: 10.3194/1935-8156-16.1.19
Seungjae Shin, Kevin L. Ennis
Accounting courses increasingly require students to learn data analytics skills and extract insights from business data. The issue of corporate income inequality (the growing gap between the most- and least-profitable companies) has become relevant in discussions of global economic issues. This project has students use data analytic software tools to gain insight into corporate income inequality by extracting and analyzing accounting data. Students learn to clean, merge, and manipulate financial statement data sets to identify corporate income inequality through visualizations. Students' responses to the post-project questionnaire show that the project provided a positive learning experience and increased their academic performance.
{"title":"Data Analytics in Accounting: Visualizing Corporate Income Inequality","authors":"Seungjae Shin, Kevin L. Ennis","doi":"10.3194/1935-8156-16.1.19","DOIUrl":"https://doi.org/10.3194/1935-8156-16.1.19","url":null,"abstract":"\u0000 Accounting courses increasingly require students to learn data analytics skills and extract insights from business data. The issue of corporate income inequality (the growing gap between the most- and least-profitable companies) has become relevant in discussions of global economic issues. This project has students use data analytic software tools to gain insight into corporate income inequality by extracting and analyzing accounting data. Students learn to clean, merge, and manipulate financial statement data sets to identify corporate income inequality through visualizations. Students' responses to the post-project questionnaire show that the project provided a positive learning experience and increased their academic performance.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114872825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.3194/1935-8156-15.1.101
Chelley Vician, Gary P. Schneider
The AIS Educator Journal (AISEJ) is the online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 63 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems content in 15 annual volumes since 2006. This editor report describes the activities of AISEJ during Volume 15's operating year of 2019–2020. The report also provides information about the journal operating statistics and directions.
{"title":"Editor Report and Comments","authors":"Chelley Vician, Gary P. Schneider","doi":"10.3194/1935-8156-15.1.101","DOIUrl":"https://doi.org/10.3194/1935-8156-15.1.101","url":null,"abstract":"\u0000 The AIS Educator Journal (AISEJ) is the online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 63 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems content in 15 annual volumes since 2006. This editor report describes the activities of AISEJ during Volume 15's operating year of 2019–2020. The report also provides information about the journal operating statistics and directions.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114145823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-06DOI: 10.3194/1935-8156-14.1.36
M. Garnsey, N. Doganaksoy, E. Phelan
Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.
{"title":"Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers","authors":"M. Garnsey, N. Doganaksoy, E. Phelan","doi":"10.3194/1935-8156-14.1.36","DOIUrl":"https://doi.org/10.3194/1935-8156-14.1.36","url":null,"abstract":"\u0000 Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121354381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-09DOI: 10.3194/1935-8156-14.1.15
Lorraine S. Lee, Rebecca S. Sawyer
The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.
{"title":"IT General Controls Testing: Assessing the Effectiveness of User Access Management","authors":"Lorraine S. Lee, Rebecca S. Sawyer","doi":"10.3194/1935-8156-14.1.15","DOIUrl":"https://doi.org/10.3194/1935-8156-14.1.15","url":null,"abstract":"\u0000 The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115117278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.3194/1935-8156-14.1.56
Chelley Vician
The AIS Educator Journal (AISEJ) is the online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 59 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems content in 14 annual volumes since 2006. This inaugural editor report describes the activities of AISEJ during Volume 14's operating year of 2018–2019. The report also provides information about the journal approach, processes, operating statistics, and initiatives.
{"title":"A Glimpse into the Sausage Factory: AISEJ Editor Report","authors":"Chelley Vician","doi":"10.3194/1935-8156-14.1.56","DOIUrl":"https://doi.org/10.3194/1935-8156-14.1.56","url":null,"abstract":"\u0000 The AIS Educator Journal (AISEJ) is the online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 59 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems content in 14 annual volumes since 2006. This inaugural editor report describes the activities of AISEJ during Volume 14's operating year of 2018–2019. The report also provides information about the journal approach, processes, operating statistics, and initiatives.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126853161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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