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The Effect of ComputerBased Assisted Learning on Students' Performance and Attrition in Introductory Accounting Courses 计算机辅助学习对会计学导论学生学习成绩和损耗的影响
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-5.1.71
C. Malgwi, Vincent Owhoso, Clifford D. Brown, E. Avery
The Accounting Education Change Commission (AECC) values and encourages pedagogical studies that would assist in attracting students through the delivery of First Course in Accounting. The AECC identifies content and instructional methods as the two most important areas that need attention. This study examines the effectiveness of a computer-based assisted learning (CBAL) on students’ performance and attrition in the first introductory accounting course. The CBAL is a modified supplemental instruction program with an interactive lecture and computer-based IT component. In a three-year experimental study, the overall grade point average (GPA) of the CBAL students were compared to that of a matched paired control group. The two cohorts were further matched on SAT scores as strong and weak, respectively. We found that there was incremental value in terms of students’ performance from CBAL. That is, the GPA of the CBAL students was significantly higher than that of the control group and the attrition rate of the CBAL students is directionally lower than that of the control group. Thus, it appears that the CBAL program is effective in enhancing and improving students’ grades in the first introductory accounting course.
会计教育改革委员会(AECC)重视并鼓励教学研究,通过提供会计第一课程来帮助吸引学生。AECC将内容和教学方法确定为需要关注的两个最重要的领域。本研究考察了计算机辅助学习(CBAL)对学生在第一门会计入门课程中的表现和流失率的有效性。CBAL是一个改进的补充教学程序,具有交互式讲座和基于计算机的IT组件。在一项为期三年的实验研究中,将CBAL学生的总体平均绩点(GPA)与配对的对照组进行了比较。这两个组的SAT分数进一步匹配,分别为强和弱。我们发现CBAL对学生的表现有增加价值。也就是说,CBAL学生的GPA显著高于对照组,CBAL学生的流失率有方向性地低于对照组。因此,CBAL计划似乎对提高和改善学生在第一门会计入门课程中的成绩是有效的。
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引用次数: 3
The Expanded Risk Horizon of Accounting Networks Utilizing Wireless Technology 利用无线技术扩大会计网络的风险范围
Pub Date : 1900-01-01 DOI: 10.3194/AISE.2009.4.1.17
David R. Fordham
Abstract One of the major professional responsibilities of accountants and auditors is to identify and evaluate the risks in accounting information systems. More and more accounting systems are utilizing wireless data links, including 802.11 “wi-fi” segments. Because of marketing claims and personal experiences, it is widely believed by both professionals and the public that today's 802.11 wireless equipment has an operational range of well under 500 feet. This paper reports on an experiment which established reliable, high-speed connections across a distance of 56 miles using commercial off-the-shelf equipment. The results provide empirical evidence that the risk of undetected eavesdropping on modern Wi-Fi network transmissions extends to at least a thousand times as far as the commonly-recognized range of these networks. This experiment vividly demonstrates the possibility that accounting data is at risk well outside the normal sphere of expected vulnerability recognized by auditors and systems evaluato...
识别和评估会计信息系统中的风险是会计师和审计师的主要职业职责之一。越来越多的会计系统正在使用无线数据链路,包括802.11“wi-fi”段。由于市场宣传和个人经验,专业人士和公众都普遍认为,今天的802.11无线设备的工作范围远低于500英尺。本文报道了一项实验,该实验使用商用现成设备建立了56英里的可靠高速连接。研究结果提供了经验证据,表明现代Wi-Fi网络传输中未被发现的窃听风险至少是这些网络公认范围的1000倍。这个实验生动地证明了会计数据存在风险的可能性,这种风险远远超出了审计师和系统评估所认识到的预期脆弱性的正常范围。
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引用次数: 2
Should Informatics Be the Theoretical Paradigm of AIS? A Panel Discussion of AIS Researchers 信息学应该成为AIS的理论范式吗?AIS研究人员小组讨论
Pub Date : 1900-01-01 DOI: 10.3194/AISE.2008.3.1.1
G. Krippel, Janette W. Moody, Roberta Ann Barra, D. Stone, Clinton E. White
Some have argued that the absence of a unifying theory has limited the contribution of Accounting Information Systems (AIS) to accounting research and practice. Hunton (2006) proposed the Science of Informatics as a unifying theory. Informatics is an interdisciplinary science that studies the representation, processing and communication of information in natural and artificial systems. The panel discussion, “Informatics: Should This Be the Next Theoretical Paradigm for AIS?”, held at the 2007 AIS Educator Conference, explores this topic. Some panelists expressed concern about the effect on accounting software design and on publishing in top journals of adopting informatics as a theoretical foundation. Others suggested that informatics could provide legitimacy by linking AIS research to the mainstream accounting research. Some panelists believed that an informatics foundation would better position AIS research relative to accounting research and increase funding. Consensus opinion noted the value of more research into the contribution of informatics as a theoretical foundation for AIS. This paper briefly reviews the Science of Informatics, summarizes the panel discussion, and concludes with suggestions for integrating informatics into AIS education.
一些人认为,缺乏统一的理论限制了会计信息系统(AIS)对会计研究和实践的贡献。Hunton(2006)提出信息学是一个统一的理论。信息学是一门跨学科的科学,研究自然和人工系统中信息的表示、处理和交流。小组讨论“信息学:这应该成为AIS的下一个理论范式吗?”,探讨了这一主题。一些小组成员对采用信息学作为理论基础对会计软件设计和在顶级期刊上发表的影响表示担忧。其他人则认为,信息学可以通过将AIS研究与主流会计研究联系起来,从而提供合法性。一些小组成员认为,信息学基础将使AIS研究更好地定位于会计研究,并增加资金。共识意见指出,对信息学作为AIS理论基础的贡献进行更多研究的价值。本文简要回顾了信息学,总结了小组讨论,最后提出了将信息学融入AIS教育的建议。
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引用次数: 2
An Introduction to Access 2013 Access 2013简介
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-10.1.32
E. Taylor
ABSTRACT This project introduces students to database design and implementation using Access 2013. It is appropriate for use in accounting or management information systems undergraduate or graduate courses to satisfy learning objectives associated with developing database design and implementation skills, and understanding and implementing application controls. To complete the project, students should have an understanding of business models, entity integrity and referential integrity rules, and the concept of cardinalities. The project can be completed in or out of class and takes about 1–2 hours. This resource includes a tutorial and sample final assessment, with solutions. Upon completion, students will be able to create tables, forms, queries, and reports and understand and enable data input validation controls within Access 2013.
本课题向学生介绍使用Access 2013进行数据库的设计与实现。它适用于会计或管理信息系统本科或研究生课程,以满足与开发数据库设计和实施技能以及理解和实施应用程序控制相关的学习目标。为了完成这个项目,学生应该了解业务模型、实体完整性和引用完整性规则,以及基数的概念。这个项目可以在课内或课外完成,大约需要1-2个小时。此资源包括教程和示例最终评估,以及解决方案。完成后,学生将能够创建表、表单、查询和报告,并理解和启用Access 2013中的数据输入验证控件。
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引用次数: 1
Modeling the Budgeting Process: Enriching the Learning Environment Using Monte Carlo Simulations 预算过程建模:利用蒙特卡罗模拟丰富学习环境
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-7.1.53
J. Mensching, Steven J. Adams, L. Gardiner, Nancy Jones
ABSTRACT This paper discusses the development and use of a budgeting case study and an object-oriented modeling tool to introduce the concept of uncertainty and risk in financial analysis to students in upper-division accounting information systems classes. The emphasis is on teaching the concepts involving probabilistic budgeted financial statements using an object-oriented, discrete event, Monte Carlo simulation model of a simplified business environment. Teaching materials have been developed and tested in an advanced AIS course typically taught to senior or graduate-level students. Assignments are designed to assist students in understanding probabilistic models of business planning, and specifically, in development of budgeted financial statements, to create a stronger understanding of the interrelation of business processes and to expose students to business modeling via simulations.
本文讨论了预算案例研究和面向对象建模工具的开发和使用,以向高年级会计信息系统课程的学生介绍财务分析中的不确定性和风险概念。重点是教授涉及概率预算财务报表的概念,使用面向对象、离散事件、简化商业环境的蒙特卡罗模拟模型。教材已经在高级AIS课程中开发和测试,通常用于高年级或研究生水平的学生。作业旨在帮助学生理解业务规划的概率模型,特别是在编制预算财务报表时,加深对业务流程相互关系的理解,并通过模拟让学生接触业务建模。
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引用次数: 2
Implementing Generalized Audit Software in the Classroom 通用审计软件在课堂上的实现
Pub Date : 1900-01-01 DOI: 10.3194/AISE.2009.4.1.27
Michele Matherly, M. Watson, S. Ivancevich
Abstract This paper describes resources designed to help instructors easily integrate the leading generalized audit software (GAS) packages, Audit Command Language (ACL) and Interactive Data Extraction and Analysis (IDEA), into their classes. Specifically, we provide project assignments, exam questions, as well as teaching notes describing implementation issues. The projects require students to: (1) evaluate sales and accounts receivable data, and then create confirmation letters by exporting data from GAS and then importing it into word processing software for a mail merge, (2) use inventory, accounts payable, and payroll data to work with expressions, filters, data extractions, and relations between tables, and (3) import a database and prepare several reports. We also present student self-assessment data on their ability to use GAS as well as their understanding of the general benefits and applications of GAS. The evidence suggests that hands-on projects can improve perceived knowledge of GAS regardles...
本文介绍了旨在帮助教师轻松地将领先的通用审计软件(GAS)软件包,审计命令语言(ACL)和交互式数据提取与分析(IDEA)集成到他们的课堂中的资源。具体来说,我们提供项目作业、考试题目,以及描述实施问题的教学笔记。这些项目要求学生:(1)评估销售和应收账款数据,然后通过从GAS导出数据并将其导入文字处理软件以进行邮件合并来创建确认函,(2)使用库存,应付账款和工资数据来处理表达式,过滤器,数据提取和表之间的关系,以及(3)导入数据库并准备几个报告。我们还提供了学生使用GAS能力的自我评估数据,以及他们对GAS的一般好处和应用的理解。有证据表明,实践项目可以提高对GAS方面的感知知识……
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引用次数: 7
A REA Business Process Modeling and Relational Database Development Case: The Paws and Claws Veterinary REA业务流程建模和关系数据库开发案例:Paws and Claws Veterinary
Pub Date : 1900-01-01 DOI: 10.3194/AISE.2007.2.1.23
Robert M. Ballenger
Abstract This case provides a real-world end-of-semester project-oriented case study for students enrolled in an accounting information systems course in which resources, events, and agents (REA) business process modeling and database development are taught. The case consists of a business scenario to provide background information, details of the unique operating characteristics of the Paws and Claws Veterinary Clinic, a description of the functional business requirements, and sample data. The case provides sufficient information to create a moderately complex REA conceptual business process model for the revenue and collection cycle of a service-oriented business. Students should be able to convert the conceptual REA model into an Access database, populate it with data, and then develop a series of queries, forms, and reports that satisfy the stated functional requirements of the clinic. Teaching notes containing suggested implementation guidelines, a possible REA model, the resulting Access database co...
本案例为注册会计信息系统课程的学生提供了一个真实的期末项目导向型案例研究,该课程教授资源、事件和代理(REA)业务流程建模和数据库开发。本案例包括提供背景信息的业务场景、Paws and Claws兽医诊所独特运营特征的详细信息、功能性业务需求的描述以及示例数据。该案例提供了足够的信息,可以为面向服务的业务的收入和收款周期创建一个中等复杂的REA概念性业务流程模型。学生应该能够将概念REA模型转换为Access数据库,用数据填充它,然后开发一系列查询、表单和报告,以满足诊所所述的功能需求。教学笔记包含建议的实施指南,可能的REA模型,最终的Access数据库…
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引用次数: 3
An Imaginative Exercise for Teaching Transaction Cycles in an AIS Course AIS课程中交易周期教学的想象性练习
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-6.1.1
Melissa Walters
ABSTRACT An understanding of transaction cycle processes is requisite knowledge for accounting professionals and core content within most undergraduate accounting information systems (AIS) courses. However, effectively covering transaction cycle processes within an AIS course can be a difficult, time-consuming, and tedious task. This paper describes a simple but versatile instructional exercise developed to facilitate practical understanding of transaction cycle processes while reducing the tedium of covering this material in class. This paper discusses the rationale for the transaction cycle exercise, exercise learning objectives, exercise implementation, and exercise efficacy. The transaction cycle exercise and teaching notes are available on the AIS Educator Association website (www.aiseducators.com).
对交易周期过程的理解是会计专业人员的必备知识,也是大多数本科会计信息系统(AIS)课程的核心内容。然而,在AIS课程中有效地涵盖事务周期过程可能是一项困难、耗时且乏味的任务。本文描述了一个简单但通用的教学练习,旨在促进对交易周期过程的实际理解,同时减少在课堂上介绍这些材料的乏味感。本文讨论了交易周期训练的基本原理、训练学习目标、训练实施和训练效果。交易周期练习和教学笔记可在AIS教育者协会网站(www.aiseducators.com)上获得。
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引用次数: 6
A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software 为学生提供实践IDEA软件基本功能和高级功能的案例
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-7.1.69
Mary Antcliff, Ryan Doren, Lauren Harris, David C. Hayes
ABSTRACT As audits and financial information become increasingly complex, computer assisted audit techniques (CAATs) can be used to make audits more effective and efficient. Accounting students embarking on their auditing careers may use CAATs software. Having experience with CAATs and specifically Interactive Data Extraction and Analysis (IDEA) software will help set students apart from their peers. The purpose of this article is to provide a case to help students develop a working knowledge of CAATs software.
随着审计和财务信息变得越来越复杂,计算机辅助审计技术(CAATs)可以使审计更加有效和高效。从事审计工作的会计专业学生可能会使用CAATs软件。拥有CAATs的经验,特别是交互式数据提取和分析(IDEA)软件的经验,将有助于学生在同龄人中脱颖而出。本文的目的是提供一个案例来帮助学生开发CAATs软件的工作知识。
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引用次数: 7
Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size 本科会计信息系统(AIS)课程主题——信息技术(IT)技能与公司规模的探索性研究
Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-15.1.58
Leslie W. Weisenfeld, Sathasivam Mathiyalakan, George E. Heilman
Given the wide range of technologies that businesses employ, and the rapid changes in technology, it is important to assess periodically the critical IT skills students need to prepare them for the work environment. This study presents results from over 100 practicing accountants regarding the IT skills they feel are most important for an undergraduate AIS course. The top ten IT skills for small firm (SF) respondents, respectively, are: spreadsheets, Microsoft Word, Internet research, Internet, QuickBooks, ensuring privacy, Cloud Computing, preventing and responding to cybercrime, software security, and managing and retaining data. The top ten IT skills for medium-large firm (MLF) respondents, respectively, are: spreadsheets, Internet, Internet research, ensuring privacy, Microsoft Word, preventing and responding to cybercrime, managing and retaining data, file systems, Cloud Computing, and Business Intelligence Tools. While SF respondents perceive QuickBooks and software security are more important, respondents from MLF think file systems and Business Intelligence Tools are more important. When determining AIS course content it is important to include the most relevant IT skills, based on what practice thinks students need, and this study indicates firm size is a factor for some IT skills. Designers of undergraduate AIS courses, therefore, need to consider the importance of the IT skills in conjunction with the size of the firms that will employ their students when selecting topics for inclusion.
鉴于企业使用的技术范围广泛,以及技术的快速变化,定期评估学生为工作环境做好准备所需的关键it技能是很重要的。这项研究展示了100多名执业会计师关于他们认为对本科AIS课程最重要的IT技能的结果。小型企业(SF)受访者最需要的十大IT技能分别是:电子表格、微软Word、互联网研究、互联网、QuickBooks、确保隐私、云计算、预防和应对网络犯罪、软件安全以及管理和保留数据。大中型企业(MLF)受访者最看重的十大IT技能分别是:电子表格、互联网、互联网研究、确保隐私、微软Word、预防和应对网络犯罪、管理和保留数据、文件系统、云计算和商业智能工具。SF的受访者认为QuickBooks和软件安全更重要,而MLF的受访者认为文件系统和商业智能工具更重要。在确定AIS课程内容时,根据实践认为学生需要的内容,包括最相关的it技能是很重要的,这项研究表明,公司规模是一些it技能的一个因素。因此,在选择纳入的主题时,本科AIS课程的设计者需要考虑IT技能的重要性以及将雇用学生的公司的规模。
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引用次数: 4
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AIS Educator Journal
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