For this case, each student assumes the role of an accountant and system designer developing a company's accounting software application. The student is provided with company background information and relevant revenue processes for Schafer Lemonade Stand Company. Using a relatively simple business plan, each student documents the system and designs and implements a computerized application to record and report all of the necessary information for the revenue process of the business. By completing the requirements of the case, the student integrates the concepts of database design (data modeling), walkthrough documentation (flowcharting), hands-on development (creating tables, forms, queries, and reports), and considers key internal control concepts for accounting processes.
{"title":"The Lemonade Stand: A Teaching Case for Developing an Information System for the Revenue Process","authors":"Brad A. Schafer, K. Hurtt","doi":"10.3194/AISE.2006.1.1.5","DOIUrl":"https://doi.org/10.3194/AISE.2006.1.1.5","url":null,"abstract":"For this case, each student assumes the role of an accountant and system designer developing a company's accounting software application. The student is provided with company background information and relevant revenue processes for Schafer Lemonade Stand Company. Using a relatively simple business plan, each student documents the system and designs and implements a computerized application to record and report all of the necessary information for the revenue process of the business. By completing the requirements of the case, the student integrates the concepts of database design (data modeling), walkthrough documentation (flowcharting), hands-on development (creating tables, forms, queries, and reports), and considers key internal control concepts for accounting processes.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117224283","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 : 2006-12-01DOI: 10.3194/AISE.2006.1.1.39
Robert Bromley
The audit of internal control over financial reporting required by the Sarbanes Oxley Act has radically changed the accounting profession. The evaluation and disclosure of the assessment of the internal control's effectiveness is now required by management and their auditors. This paper describes the use of an internal control assessment case, as well as web-based supporting materials that can enhance students' ability to analyse internal controls and improve their writing skills. The need for these skills has been well established by the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA) Albrecht and Sack (2000) and others in the accounting profession. These resources are presented below along with a section describing the learning objectives they were designed to achieve. The assessment of these materials is presented in a final section. The results were positive and provide accounting educators with resources that can improve students' ability to evalu...
《萨班斯·奥克斯利法案》(Sarbanes Oxley Act)要求对财务报告的内部控制进行审计，这从根本上改变了会计行业。管理层及其审计人员现在要求对内部控制的有效性进行评价和披露。本文介绍了一个内部控制评估案例的使用，以及基于网络的辅助材料，可以提高学生分析内部控制的能力，提高他们的写作技巧。美国注册会计师协会(AICPA)、美国会计协会(AAA) Albrecht and Sack(2000)和其他会计专业人士已经很好地确立了对这些技能的需求。下面列出了这些资源，并有一节描述了它们旨在实现的学习目标。这些材料的评估将在最后一节中提出。结果是积极的，为会计教育工作者提供了提高学生评估能力的资源。
{"title":"Assessing Internal Control Over Cash Receipts at NADCo Communications: An Instructional Case","authors":"Robert Bromley","doi":"10.3194/AISE.2006.1.1.39","DOIUrl":"https://doi.org/10.3194/AISE.2006.1.1.39","url":null,"abstract":"The audit of internal control over financial reporting required by the Sarbanes Oxley Act has radically changed the accounting profession. The evaluation and disclosure of the assessment of the internal control's effectiveness is now required by management and their auditors. This paper describes the use of an internal control assessment case, as well as web-based supporting materials that can enhance students' ability to analyse internal controls and improve their writing skills. The need for these skills has been well established by the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA) Albrecht and Sack (2000) and others in the accounting profession. These resources are presented below along with a section describing the learning objectives they were designed to achieve. The assessment of these materials is presented in a final section. The results were positive and provide accounting educators with resources that can improve students' ability to evalu...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127291029","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 : 2006-12-01DOI: 10.3194/AISE.2006.1.1.45
Clinton E. White
XBRL is a very technical language and teaching the basics in an AIS course is made more difficult by the overhead of XML. Many AIS educators do not want to devote a large portion of a semester to XBRL and/or do not want to get into the technology in depth. XBRL can be taught from a less technical perspective by using the XBRL shell presented in this paper. This paper presents an XBRL shell, a case situation, and a number of "activities" for students to do to create an XBRL instance document. Each activity is preceded by explanations and examples of why and what is being done. The activities represent major steps necessary for the creation of XBRL instance documents can be completed in a computer lab or with paper and pencil. The paper is written from an AIS instructor's perspective and is designed to provide him or her with a relatively simple, straight-forward way to teach about XBRL instance documents.
{"title":"Introducing XBRL Using an Instance Document Shell","authors":"Clinton E. White","doi":"10.3194/AISE.2006.1.1.45","DOIUrl":"https://doi.org/10.3194/AISE.2006.1.1.45","url":null,"abstract":"XBRL is a very technical language and teaching the basics in an AIS course is made more difficult by the overhead of XML. Many AIS educators do not want to devote a large portion of a semester to XBRL and/or do not want to get into the technology in depth. XBRL can be taught from a less technical perspective by using the XBRL shell presented in this paper. This paper presents an XBRL shell, a case situation, and a number of \"activities\" for students to do to create an XBRL instance document. Each activity is preceded by explanations and examples of why and what is being done. The activities represent major steps necessary for the creation of XBRL instance documents can be completed in a computer lab or with paper and pencil. The paper is written from an AIS instructor's perspective and is designed to provide him or her with a relatively simple, straight-forward way to teach about XBRL instance documents.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134525936","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 : 2006-12-01DOI: 10.3194/AISE.2006.1.1.27
M. Simkin
There are a variety of reasons why understanding encryption technology is likely to become increasingly important in the future, and therefore why accounting courses are likely to include encryption materials in future curricula. This paper discusses five encryption techniques: transposition ciphers, cyclic substitution ciphers, Vigenere ciphers, exclusive OR ciphers, and permutation ciphers. Accompanying these discussions are explanations of how instructors can demonstrate these techniques with spreadsheet models. The author's experiences with such models in classroom use have been uniformly positive.
{"title":"Using Spreadsheets to Teach Data Encryption Techniques","authors":"M. Simkin","doi":"10.3194/AISE.2006.1.1.27","DOIUrl":"https://doi.org/10.3194/AISE.2006.1.1.27","url":null,"abstract":"There are a variety of reasons why understanding encryption technology is likely to become increasingly important in the future, and therefore why accounting courses are likely to include encryption materials in future curricula. This paper discusses five encryption techniques: transposition ciphers, cyclic substitution ciphers, Vigenere ciphers, exclusive OR ciphers, and permutation ciphers. Accompanying these discussions are explanations of how instructors can demonstrate these techniques with spreadsheet models. The author's experiences with such models in classroom use have been uniformly positive.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130420526","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 : 2006-12-01DOI: 10.3194/AISE.2006.1.1.57
L. Bressler, J. Manrique, M. Bressler
With the increase in online courses and programs and constant changes in the online learning environment, it is important for distance learning administrators and academic advisors to be aware of the factors affecting student success and enrollment in online classes, especially as they uniquely relate to specific disciplines. This study uses a survey of students enrolled in online Accounting Information Systems (AIS) and EDP Auditing classes to analyze the factors affecting student success, paying special attention to the role of computer knowledge, previous online experience and demographic variables as determinants of these results. The results show that previous online experience and computer knowledge do not affect student success; however, age and race are important factors in determining student success.
{"title":"An Econometric Analysis of Demographic, Computer Knowledge and Experience Factors Affecting Online Education Success: The Case of Online AIS/EDP Auditing","authors":"L. Bressler, J. Manrique, M. Bressler","doi":"10.3194/AISE.2006.1.1.57","DOIUrl":"https://doi.org/10.3194/AISE.2006.1.1.57","url":null,"abstract":"With the increase in online courses and programs and constant changes in the online learning environment, it is important for distance learning administrators and academic advisors to be aware of the factors affecting student success and enrollment in online classes, especially as they uniquely relate to specific disciplines. This study uses a survey of students enrolled in online Accounting Information Systems (AIS) and EDP Auditing classes to analyze the factors affecting student success, paying special attention to the role of computer knowledge, previous online experience and demographic variables as determinants of these results. The results show that previous online experience and computer knowledge do not affect student success; however, age and race are important factors in determining student success.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2006-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129190537","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}
J. Segovia, Carol M. Jessup, Marsha Weber, Sheri L. Erickson
A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.
2002年，萨班斯-奥克斯利法案(Sarbanes-Oxley Act of 2002)颁布，会计行业发生了非常重大的变化。这项立法对公司及其审计事务所产生了重大影响。目标是改善公司治理及其财务报告的质量，以提高投资者的信心。本文为教师提供了SOX的背景知识，并建议阅读和活动反映SOX的要求，因为它与AIS环境和内部控制分析有关。这些活动可以加强学生对公司如何应对该法案的各种报告要求的理解。
{"title":"Enriching AIS Courses With SOX Compliance Activities","authors":"J. Segovia, Carol M. Jessup, Marsha Weber, Sheri L. Erickson","doi":"10.3194/1935-8156-5.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-5.1.1","url":null,"abstract":"A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124401368","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 : 1900-01-01DOI: 10.3194/1935-8156-13.1.1
Richard A. Bernardi, Kimberly Collins
Abstract This research provides rankings of AIS/Technology authors in accounting-education research. The sample includes the publications in 14 accounting-education journals and two American Accounting Association AIS/Technology section journals that have a separate ‘Education’ area. We provide a breakdown of the outlets used by AIS/Technology authors and rank the top authors in AIS/Technology research by PhD/DBA-year group. Finally, data are provided that allow authors not listed in the rankings regardless of their degree to benchmark their research productivity and a list of the top-25 institutions whose faculty have published the most AIS/Technology research in accounting education. Colleagues can use the data as a benchmark in the merit, promotion and/or tenure processes.
{"title":"Ranking Accounting Scholars Publishing AIS and Technology Research in Accounting Education","authors":"Richard A. Bernardi, Kimberly Collins","doi":"10.3194/1935-8156-13.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-13.1.1","url":null,"abstract":"Abstract This research provides rankings of AIS/Technology authors in accounting-education research. The sample includes the publications in 14 accounting-education journals and two American Accounting Association AIS/Technology section journals that have a separate ‘Education’ area. We provide a breakdown of the outlets used by AIS/Technology authors and rank the top authors in AIS/Technology research by PhD/DBA-year group. Finally, data are provided that allow authors not listed in the rankings regardless of their degree to benchmark their research productivity and a list of the top-25 institutions whose faculty have published the most AIS/Technology research in accounting education. Colleagues can use the data as a benchmark in the merit, promotion and/or tenure processes.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121034731","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 : 1900-01-01DOI: 10.3194/1935-8156-15.1.90
Rania Mousa
This case study examines potentially fraudulent activities that took place in the Public Park Community School District. Students start their investigations by reading each section and answering case questions. Students analyze potentially fraudulent incidents, identify red flags, calculate potential losses, examine deficiencies in internal controls and suggest effective internal controls. Student feedback indicates the case increased their understanding of fraudulent activities, internal control weaknesses, and effective internal controls in the specific context of public school districts. The findings also highlight the importance of cultivating a strong internal control environment in not-for-profit organizations engaging in fundraising activities.
{"title":"Fraud at the Public Park Community School District","authors":"Rania Mousa","doi":"10.3194/1935-8156-15.1.90","DOIUrl":"https://doi.org/10.3194/1935-8156-15.1.90","url":null,"abstract":"\u0000 This case study examines potentially fraudulent activities that took place in the Public Park Community School District. Students start their investigations by reading each section and answering case questions. Students analyze potentially fraudulent incidents, identify red flags, calculate potential losses, examine deficiencies in internal controls and suggest effective internal controls. Student feedback indicates the case increased their understanding of fraudulent activities, internal control weaknesses, and effective internal controls in the specific context of public school districts. The findings also highlight the importance of cultivating a strong internal control environment in not-for-profit organizations engaging in fundraising activities.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126777407","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 : 1900-01-01DOI: 10.3194/1935-8156-15.1.25
Gregory P. Tapis, K. Church, Thomas Z. Webb
ABSTRACT Fortune Magazine (2019) recently touted technology as reshaping the future, resulting in the hybridization of more than 250 occupations. Within the accounting profession, Robert Half (2018...
{"title":"Preparing for the Hybridization of the Accounting Profession: A CISA Boot Camp Case Study","authors":"Gregory P. Tapis, K. Church, Thomas Z. Webb","doi":"10.3194/1935-8156-15.1.25","DOIUrl":"https://doi.org/10.3194/1935-8156-15.1.25","url":null,"abstract":"ABSTRACT Fortune Magazine (2019) recently touted technology as reshaping the future, resulting in the hybridization of more than 250 occupations. Within the accounting profession, Robert Half (2018...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115104505","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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