Pub Date : 2019-01-01DOI: 10.3194/1935-8156-14.1.1
Vasant Raval, V. Raval
This paper discusses a case study for use in undergraduate accounting curricula. The case study presents students with an opportunity to apply their accounting information systems (AIS) knowledge in a real-world scenario by examining the provision of mass passenger transportation services in Singapore. The case offers students exposure to the services and utilities industry in a different cultural context compared to the USA. Specifically, it challenges students to (1) compare the revenue cycle of a merchandising firm with the revenue cycle of SMRT, (2) develop a context diagram of SMRT's revenue cycle, (3) verify revenue in the form of EZL transit card charges, (4) identify internal controls in the revenue cycle and related train operations that are supposed to, or should, exist, and (5) apply critical thinking to an accounting issue. This allows students to rise above a generic understanding of the revenue cycle, think critically about the interfaces between the revenue cycle and the train operations, understand how revenue data are generated in real-time, and determine how the physical view of train operations is mirrored in the logical view of its AIS. This case demonstrates that seemingly simple and comprehensible business operations can prove to be complex, and it provides students an opportunity to develop their understanding of AIS concepts at higher cognitive levels using the transportation services industry as a context.
{"title":"Singapore Mass Rapid Transit (SMRT): Operations and Revenue Cycle","authors":"Vasant Raval, V. Raval","doi":"10.3194/1935-8156-14.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-14.1.1","url":null,"abstract":"This paper discusses a case study for use in undergraduate accounting curricula. The case study presents students with an opportunity to apply their accounting information systems (AIS) knowledge in a real-world scenario by examining the provision of mass passenger transportation services in Singapore. The case offers students exposure to the services and utilities industry in a different cultural context compared to the USA. Specifically, it challenges students to (1) compare the revenue cycle of a merchandising firm with the revenue cycle of SMRT, (2) develop a context diagram of SMRT's revenue cycle, (3) verify revenue in the form of EZL transit card charges, (4) identify internal controls in the revenue cycle and related train operations that are supposed to, or should, exist, and (5) apply critical thinking to an accounting issue. This allows students to rise above a generic understanding of the revenue cycle, think critically about the interfaces between the revenue cycle and the train operations, understand how revenue data are generated in real-time, and determine how the physical view of train operations is mirrored in the logical view of its AIS. This case demonstrates that seemingly simple and comprehensible business operations can prove to be complex, and it provides students an opportunity to develop their understanding of AIS concepts at higher cognitive levels using the transportation services industry as a context.","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":"125442370","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 : 2018-06-11DOI: 10.3194/1935-8156-13.1.62
Chelley Vician, E. Pierce
Accounting practitioners use documentation diagrams to plan audits, train employees, and consult on accounting information systems development. Accounting educators instruct students in diagram development with various software tools as preparation for industry requirements. This paper presents a review of documentation diagrams identified by practice and major textbooks, a summary of software tool options, and an examination of cloud-based documentation software. We suggest software adoption criteria and propose Lucidchart as a cloud-software solution for developing accounting documentation diagrams. Finally, we present the results from a Lucidchart software evaluation study. The practical contribution is two-fold for educators responsible for teaching accounting documentation topics: (a) a documentation software resource; and (b) an initial usage assessment of Lucidchart software.
{"title":"Accounting Documentation Software: An Overview of Options and Results from a Lucidchart Software Evaluation","authors":"Chelley Vician, E. Pierce","doi":"10.3194/1935-8156-13.1.62","DOIUrl":"https://doi.org/10.3194/1935-8156-13.1.62","url":null,"abstract":"Accounting practitioners use documentation diagrams to plan audits, train employees, and consult on accounting information systems development. Accounting educators instruct students in diagram development with various software tools as preparation for industry requirements. This paper presents a review of documentation diagrams identified by practice and major textbooks, a summary of software tool options, and an examination of cloud-based documentation software. We suggest software adoption criteria and propose Lucidchart as a cloud-software solution for developing accounting documentation diagrams. Finally, we present the results from a Lucidchart software evaluation study. The practical contribution is two-fold for educators responsible for teaching accounting documentation topics: (a) a documentation software resource; and (b) an initial usage assessment of Lucidchart software.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125222175","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 : 2018-05-02DOI: 10.3194/1935-8156-13.1.44
Lorraine S. Lee, William A. Kerler, D. M. Ivancevich
The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluati...
{"title":"Beyond Excel: Software Tools and the Accounting Curriculum","authors":"Lorraine S. Lee, William A. Kerler, D. M. Ivancevich","doi":"10.3194/1935-8156-13.1.44","DOIUrl":"https://doi.org/10.3194/1935-8156-13.1.44","url":null,"abstract":"The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluati...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122250867","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 : 2017-06-21DOI: 10.3194/1935-8156-12.1.34
Chelley Vician, K. Mortenson
Abstract This article provides our department's experiences with utilizing enterprise systems as part of teaching accounting concepts in a thoughtful, integrated fashion across the accounting curriculum. We describe how a specific enterprise system (SAP) has been used to design integrated accounting and technology experiences across an accounting curriculum. The description of our curriculum integration design, our integration process, and preliminary outcomes presented in this paper can be useful background to accounting systems educators involved in similar efforts at their institutions.
{"title":"Integrating Accounting Themes with Enterprise System Experiences: An Accounting Department's Journey","authors":"Chelley Vician, K. Mortenson","doi":"10.3194/1935-8156-12.1.34","DOIUrl":"https://doi.org/10.3194/1935-8156-12.1.34","url":null,"abstract":"Abstract This article provides our department's experiences with utilizing enterprise systems as part of teaching accounting concepts in a thoughtful, integrated fashion across the accounting curriculum. We describe how a specific enterprise system (SAP) has been used to design integrated accounting and technology experiences across an accounting curriculum. The description of our curriculum integration design, our integration process, and preliminary outcomes presented in this paper can be useful background to accounting systems educators involved in similar efforts at their institutions.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121554479","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 : 2017-06-20DOI: 10.3194/1935-8156-12.1.59
Jefferson T. Davis, S. Ramamoorti, George W. Krull
ABSTRACT This paper describes a case approach for teaching internal control evaluation (ICE) using an Excel spreadsheet patterned after software from Grant Thornton LLP (Grant) named INFOCUS. Although INFOCUS is not used or supported anymore by Grant, it was used for many years in training and development for ICE theory and application at the firm. Grant allows use of their software and approach for classroom use. From a conceptual pedagogy perspective, this approach is still applicable to current practice standards and guidelines for ICE and provides a systematic application to help students take the role of an auditor to document the accounting system, document the controls, select key controls, and make the preliminary control risk assessment. The case and spreadsheet application can also be applied to the COSO 2013 Framework focusing mostly on Risk Assessment, Control Activities, and Monitoring Activities to internal control systems. The spreadsheet application can accommodate cases that provide diffe...
{"title":"Understanding, Evaluating, and Monitoring Internal Control Systems: A Case and Spreadsheet Based Pedagogical Approach","authors":"Jefferson T. Davis, S. Ramamoorti, George W. Krull","doi":"10.3194/1935-8156-12.1.59","DOIUrl":"https://doi.org/10.3194/1935-8156-12.1.59","url":null,"abstract":"ABSTRACT This paper describes a case approach for teaching internal control evaluation (ICE) using an Excel spreadsheet patterned after software from Grant Thornton LLP (Grant) named INFOCUS. Although INFOCUS is not used or supported anymore by Grant, it was used for many years in training and development for ICE theory and application at the firm. Grant allows use of their software and approach for classroom use. From a conceptual pedagogy perspective, this approach is still applicable to current practice standards and guidelines for ICE and provides a systematic application to help students take the role of an auditor to document the accounting system, document the controls, select key controls, and make the preliminary control risk assessment. The case and spreadsheet application can also be applied to the COSO 2013 Framework focusing mostly on Risk Assessment, Control Activities, and Monitoring Activities to internal control systems. The spreadsheet application can accommodate cases that provide diffe...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115608013","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 : 2017-04-18DOI: 10.3194/1935-8156-12.1.25
K. Fanning, Rita Grant
ABSTRACT A major issue for accounting departments is how to adopt a user's approach to teaching the Principles level courses and still have the accounting majors adequately prepared for upper level...
{"title":"Manual vs. Computerized Practice Set: Which Achieves Learning Objectives the Best?","authors":"K. Fanning, Rita Grant","doi":"10.3194/1935-8156-12.1.25","DOIUrl":"https://doi.org/10.3194/1935-8156-12.1.25","url":null,"abstract":"ABSTRACT A major issue for accounting departments is how to adopt a user's approach to teaching the Principles level courses and still have the accounting majors adequately prepared for upper level...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130552280","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 : 2017-04-06DOI: 10.3194/1935-8156-12.1.20
Sonia Gantman
ABSTRACT The ability to understand, document, and analyse business processes is a key skill for accountants. The lack of business experience makes it difficult for many students to grasp the concep...
理解、记录和分析业务流程的能力是会计师的一项关键技能。由于缺乏商业经验，许多学生很难掌握这个概念。
{"title":"Introducing Students to Understanding Business Processes and Identifying Data Sources","authors":"Sonia Gantman","doi":"10.3194/1935-8156-12.1.20","DOIUrl":"https://doi.org/10.3194/1935-8156-12.1.20","url":null,"abstract":"ABSTRACT The ability to understand, document, and analyse business processes is a key skill for accountants. The lack of business experience makes it difficult for many students to grasp the concep...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123613335","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 : 2016-09-30DOI: 10.3194/1935-8156-11.1.1
David Lockhart Henderson, Michael Lapke, Christopher Garcia
ABSTRACT The purpose of this paper is to present a pedagogical case that demonstrates how a prevalent cybersecurity threat, SQL Injection (SQLi), operates. Prompted by questions from students such as: “How do cybersecurity threats work?” and “What specific actions can organizations take to mitigate cybersecurity threats?”, this paper demonstrates the technical inner-working of SQLi. Students first answer background questions on SQLi and then simulate SQLi in both a Microsoft Access and web-based environment.
{"title":"SQL Injection: A Demonstration and Implications for Accounting Students","authors":"David Lockhart Henderson, Michael Lapke, Christopher Garcia","doi":"10.3194/1935-8156-11.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-11.1.1","url":null,"abstract":"ABSTRACT The purpose of this paper is to present a pedagogical case that demonstrates how a prevalent cybersecurity threat, SQL Injection (SQLi), operates. Prompted by questions from students such as: “How do cybersecurity threats work?” and “What specific actions can organizations take to mitigate cybersecurity threats?”, this paper demonstrates the technical inner-working of SQLi. Students first answer background questions on SQLi and then simulate SQLi in both a Microsoft Access and web-based environment.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134068850","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 : 2016-09-30DOI: 10.3194/1935-8156-11.1.9
Nhung Le, Constance M. Lehmann
ABSTRACT This case presents a situation in a purchasing department where potential control weaknesses need to be identified and tested. This short case is ideal for AIS or auditing classes. The students are required to perform a risk assessment, identify control objectives, design tests that would be covered in an audit and perform analysis on client-provided data. This case uses the IDEA data analytic software, but could be adjusted for use with ACL or other data analytic software. The case has been used in AIS and auditing classes and the feedback from students as to their enjoyment and learning from the case is overwhelmingly positive.
{"title":"Purchasing Process Internal Control Assessment: A Comprenhensive Case Study Using Data Analytic Software","authors":"Nhung Le, Constance M. Lehmann","doi":"10.3194/1935-8156-11.1.9","DOIUrl":"https://doi.org/10.3194/1935-8156-11.1.9","url":null,"abstract":"ABSTRACT This case presents a situation in a purchasing department where potential control weaknesses need to be identified and tested. This short case is ideal for AIS or auditing classes. The students are required to perform a risk assessment, identify control objectives, design tests that would be covered in an audit and perform analysis on client-provided data. This case uses the IDEA data analytic software, but could be adjusted for use with ACL or other data analytic software. The case has been used in AIS and auditing classes and the feedback from students as to their enjoyment and learning from the case is overwhelmingly positive.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115689915","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}
Students enrolled in the introductory AIS course have various goals and objectives of what their future roles may be in the accounting profession after graduation; others may not at the time they take the introductory AIS course. With this in mind, this study tests whether offering students a 'menu' of options for the Group Project requirement portion of the AIS course is of value to students taking this course over two semesters during one school year at one State University. The menu of options for the Group Project include the choice of one of two software projects (QuickBooks or Microsoft Dynamics), or one of two intricate case studies from a major accounting academic journal (Information Technology General Controls or XBRL) or a case study from the teaching support section of a major CPA firm (Financial Statement Risk Assessment Following the COSO Framework). Surveys are administered to all students before and after performing their chosen Group Project to determine both the student's learning experience and satisfaction with this 'Menu' approach to the Group Project. In general, the 'menu' approach to a case study option in the introductory AIS class appears to be relevant and of value to students taking this course, and potentially provides students with practical experience which the student can use to their benefit in the future in various ways. The study also documents how to use a learning management system to effectively and efficiently manage the implementation of such a 'menu' Group Project approach and the time required of the instructor to grade the Group Project submissions, including grading guidelines.
{"title":"Offering a ‘Menu’ of Software and Case Study Options for the Group Project for Students Enrolled in the Introductory AIS Course: An Experimental Application Study","authors":"Ronald F. Premuroso, T. Kirkham","doi":"10.3194/1935-8156-8.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-8.1.1","url":null,"abstract":"Students enrolled in the introductory AIS course have various goals and objectives of what their future roles may be in the accounting profession after graduation; others may not at the time they take the introductory AIS course. With this in mind, this study tests whether offering students a 'menu' of options for the Group Project requirement portion of the AIS course is of value to students taking this course over two semesters during one school year at one State University. The menu of options for the Group Project include the choice of one of two software projects (QuickBooks or Microsoft Dynamics), or one of two intricate case studies from a major accounting academic journal (Information Technology General Controls or XBRL) or a case study from the teaching support section of a major CPA firm (Financial Statement Risk Assessment Following the COSO Framework). Surveys are administered to all students before and after performing their chosen Group Project to determine both the student's learning experience and satisfaction with this 'Menu' approach to the Group Project. In general, the 'menu' approach to a case study option in the introductory AIS class appears to be relevant and of value to students taking this course, and potentially provides students with practical experience which the student can use to their benefit in the future in various ways. The study also documents how to use a learning management system to effectively and efficiently manage the implementation of such a 'menu' Group Project approach and the time required of the instructor to grade the Group Project submissions, including grading guidelines.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122827094","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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