Pub Date : 1900-01-01DOI: 10.3194/1935-8156-10.1.26
S. Lambert, Sarah Bee
ABSTRACT This education case is the first to use QuickBooks Premier Accountant to teach students foundation functionalities common to all Enterprise Resource Planning (ERP) systems that support discrete manufacturing. Students learn how to configure QuickBooks so that direct materials, direct labor and applied manufacturing overhead costs charged to work-in-process parts manufactured at lower levels of the BOM are rolled up into the costs of higher-level work-in-process parts and, ultimately, into the costs of the finished goods parts. Students set up raw materials, work-in-process and finished goods part numbers so that quantities and costs of parts on-hand are tracked in inventory on the Perpetual Inventory System to provide an inventory subsidiary ledger that continuously matches the manufacturing inventory account balances in the Chart of Accounts. Students learn the importance of configuring Off the Shelf (OTS) manufacturing systems in accurately costing manufactured discrete products, including sett...
这个教育案例是第一个使用QuickBooks Premier accounting教授学生基础功能共同的所有企业资源规划(ERP)系统，支持离散制造。学生将学习如何配置QuickBooks，以便将直接材料、直接人工和应用制造间接成本累加到BOM较低层次的在制品部件中，并最终累加到成品部件的成本中。学生建立原材料、在制品和成品零件编号，以便在永续盘存系统中跟踪库存中库存零件的数量和成本，从而提供一个库存明细分类账，该分类账不断与会计科目表中的制造库存账户余额相匹配。学生将学习配置现成(OTS)制造系统在精确计算制造的离散产品成本中的重要性，包括设置…
{"title":"Assembly FG: An Education Case Study Using QuickBooks as the AIS for a Small Manufacturing Business","authors":"S. Lambert, Sarah Bee","doi":"10.3194/1935-8156-10.1.26","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.26","url":null,"abstract":"ABSTRACT This education case is the first to use QuickBooks Premier Accountant to teach students foundation functionalities common to all Enterprise Resource Planning (ERP) systems that support discrete manufacturing. Students learn how to configure QuickBooks so that direct materials, direct labor and applied manufacturing overhead costs charged to work-in-process parts manufactured at lower levels of the BOM are rolled up into the costs of higher-level work-in-process parts and, ultimately, into the costs of the finished goods parts. Students set up raw materials, work-in-process and finished goods part numbers so that quantities and costs of parts on-hand are tracked in inventory on the Perpetual Inventory System to provide an inventory subsidiary ledger that continuously matches the manufacturing inventory account balances in the Chart of Accounts. Students learn the importance of configuring Off the Shelf (OTS) manufacturing systems in accurately costing manufactured discrete products, including sett...","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":"122706325","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: 10.3194/1935-8156-15.1.1
Constance M. Lehmann, J. Hao
ABSTRACT Since our students will be auditors or accountants after they graduate, they need to understand how to apply and assess the components of the COSO 2013 framework in their evaluations of a ...
{"title":"Understanding the COSO 2013 Framework: Four Short Cases for Use in AIS and Auditing Courses","authors":"Constance M. Lehmann, J. Hao","doi":"10.3194/1935-8156-15.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-15.1.1","url":null,"abstract":"ABSTRACT Since our students will be auditors or accountants after they graduate, they need to understand how to apply and assess the components of the COSO 2013 framework in their evaluations of a ...","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":"116105148","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: 10.3194/1935-8156-10.1.1
S. Lambert
ABSTRACT This paper provides an educational case wherein students learn how Microsoft Access (“Access”) can be used as Generalized Audit Software (“GAS”). Students export data from an Access database provided in the case that simulates a portion of the Expenditure Cycle in the Accounting Information System (“AIS”) used by the case company. Students then import the downloaded data into another Access database where Queries and a Module are used as GAS to analyze and audit the data. In the case, students assume the roles of accounts payable manager, general ledger accountant, procurement manager and internal/external auditor, thereby learning that not only auditors but also accountants and managers can use GAS. Once the students have created and executed the Access GAS procedures illustrated in the case, they are given an assignment that includes modifying a case GAS procedure, documenting GAS procedures, and recommending and implementing improvements in the case AIS based on GAS results. The case is design...
{"title":"Merchandise hardware: A case designed to teach students generalized audit software using Microsoft Access","authors":"S. Lambert","doi":"10.3194/1935-8156-10.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.1","url":null,"abstract":"ABSTRACT This paper provides an educational case wherein students learn how Microsoft Access (“Access”) can be used as Generalized Audit Software (“GAS”). Students export data from an Access database provided in the case that simulates a portion of the Expenditure Cycle in the Accounting Information System (“AIS”) used by the case company. Students then import the downloaded data into another Access database where Queries and a Module are used as GAS to analyze and audit the data. In the case, students assume the roles of accounts payable manager, general ledger accountant, procurement manager and internal/external auditor, thereby learning that not only auditors but also accountants and managers can use GAS. Once the students have created and executed the Access GAS procedures illustrated in the case, they are given an assignment that includes modifying a case GAS procedure, documenting GAS procedures, and recommending and implementing improvements in the case AIS based on GAS results. The case is design...","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":"120902187","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: 10.3194/1935-8156-5.1.47
G. Kearns
Information technology (IT) has become increasingly important to accounting professionals. Education in relevant IT-related topics, however, appears to have lagged workplace demands. Most undergraduate accounting programs require an Accounting Information Systems (AIS) course to fulfill the major program requirements. Because this course is often the only one to address AIS topics, students may tend to view IT as being less important to their career paths. Such attitudes may reduce the quality of course outcomes. A survey of 103 undergraduate AIS students was conducted to assess attitudes along two dimensions: knowledge and skills and interest and enjoyment. Results showed that, for a number of factors, interest and enjoyment was positively associated with knowledge and skills. The level of the two dimensions, however, varied, and students displayed greater interest in traditional accounting than in technology-related courses. Most importantly, attitude towards IT affected success.
{"title":"Measuring AIS course outcomes: The relationship between knowledge/skills and interest/enjoyment.","authors":"G. Kearns","doi":"10.3194/1935-8156-5.1.47","DOIUrl":"https://doi.org/10.3194/1935-8156-5.1.47","url":null,"abstract":"Information technology (IT) has become increasingly important to accounting professionals. Education in relevant IT-related topics, however, appears to have lagged workplace demands. Most undergraduate accounting programs require an Accounting Information Systems (AIS) course to fulfill the major program requirements. Because this course is often the only one to address AIS topics, students may tend to view IT as being less important to their career paths. Such attitudes may reduce the quality of course outcomes. A survey of 103 undergraduate AIS students was conducted to assess attitudes along two dimensions: knowledge and skills and interest and enjoyment. Results showed that, for a number of factors, interest and enjoyment was positively associated with knowledge and skills. The level of the two dimensions, however, varied, and students displayed greater interest in traditional accounting than in technology-related courses. Most importantly, attitude towards IT affected success.","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":"114988839","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: 10.3194/1935-8156-10.1.5
Jack L. Winstead, Mitchell R. Wenger
ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software ...
{"title":"Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies","authors":"Jack L. Winstead, Mitchell R. Wenger","doi":"10.3194/1935-8156-10.1.5","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.5","url":null,"abstract":"ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software ...","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":"115125959","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: 10.3194/1935-8156-10.1.37
Tim Hinson, Lorraine S. Lee, David C. Hayes
ABSTRACT The concepts of billable hours and tracking time are a reality in public accounting. The purpose of this case is to educate students on the concept of billable hours and to improve the student's Excel skills through the development of a spreadsheet to track their time. Students were required to create the time-tracking Excel spread-sheet and to track all (personal and school-related) of their time for two weeks. Students were given pre/post tests and surveys and the results reflect that students significantly increased their performance in intermediate and advanced Excel skills, billable hours concepts and realize the difficulty in tracking time. Even though the students acknowledged the difficulty in tracking time, they did enjoy learning more about billable hours that they may encounter in their future professions.
{"title":"It's about Time! Introducing Students to the Concept of Billable Hours and Improving Their Excel Skills By Creating a Spreadsheet to Track Their Time","authors":"Tim Hinson, Lorraine S. Lee, David C. Hayes","doi":"10.3194/1935-8156-10.1.37","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.37","url":null,"abstract":"ABSTRACT The concepts of billable hours and tracking time are a reality in public accounting. The purpose of this case is to educate students on the concept of billable hours and to improve the student's Excel skills through the development of a spreadsheet to track their time. Students were required to create the time-tracking Excel spread-sheet and to track all (personal and school-related) of their time for two weeks. Students were given pre/post tests and surveys and the results reflect that students significantly increased their performance in intermediate and advanced Excel skills, billable hours concepts and realize the difficulty in tracking time. Even though the students acknowledged the difficulty in tracking time, they did enjoy learning more about billable hours that they may encounter in their future professions.","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":"134375324","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}
ABSTRACT The contemporary business and regulatory environment dictate that accountants develop greater expertise in information technology, particularly in its risk and control aspects. Several approaches exist to assist with these aspects of information technology, with the primary ones being COSO ERM, COBIT, ITIL, and the ISMS family of standards, each developed by different groups with different objectives. While accounting students likely receive training in COSO ERM and COBIT, exposure to ITIL and the ISMS family is less common. This paper is motivated from the view that all four approaches are vital to the accountant's professional toolbox and should be incorporated into the AIS course. In this paper, we provide AIS instructors with a concise overview of the four approaches and offer an integrated framework that can guide teaching plans. We discuss how the approaches should not be viewed as separate and redundant bureaucratic models, but as complementary approaches that help an organization manage r...
{"title":"Integrating IT Frameworks into the AIS Course","authors":"Jing Qian, K. Ward, J. Blaskovich","doi":"10.3194/1935-8156-7.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.1","url":null,"abstract":"ABSTRACT The contemporary business and regulatory environment dictate that accountants develop greater expertise in information technology, particularly in its risk and control aspects. Several approaches exist to assist with these aspects of information technology, with the primary ones being COSO ERM, COBIT, ITIL, and the ISMS family of standards, each developed by different groups with different objectives. While accounting students likely receive training in COSO ERM and COBIT, exposure to ITIL and the ISMS family is less common. This paper is motivated from the view that all four approaches are vital to the accountant's professional toolbox and should be incorporated into the AIS course. In this paper, we provide AIS instructors with a concise overview of the four approaches and offer an integrated framework that can guide teaching plans. We discuss how the approaches should not be viewed as separate and redundant bureaucratic models, but as complementary approaches that help an organization manage r...","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":"134301957","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}
Abstract With the advent of legislation dealing with financial responsibility and information assurance, the topic of segregation of duties has gained additional importance. Recent studies have found that segregation of duties is one of the areas in which companies have frequently disclosed material internal control weaknesses under reporting requirements of the Sarbanes-Oxley Act of 2002. This is a case assignment that develops both the theoretical base for segregation of duties and then illustrates how this is accomplished in a highly integrated computerized enterprise business environment. The authorization system within the SAP R/3 system is used to illustrate the implementation of segregated duties in one type of ERP system. There are four steps to the case: assessing risks of the business process, defining positions within the organization to handle a set of defined tasks, developing an authorization matrix for designated employees, and examining the SAP authorizations system.
{"title":"A Segregation of Duties Case Study in the Purchase-to-Pay Process with an SAP Example","authors":"Nancy Jones, J. Mensching","doi":"10.3194/AISE.2007.2.1.1","DOIUrl":"https://doi.org/10.3194/AISE.2007.2.1.1","url":null,"abstract":"Abstract With the advent of legislation dealing with financial responsibility and information assurance, the topic of segregation of duties has gained additional importance. Recent studies have found that segregation of duties is one of the areas in which companies have frequently disclosed material internal control weaknesses under reporting requirements of the Sarbanes-Oxley Act of 2002. This is a case assignment that develops both the theoretical base for segregation of duties and then illustrates how this is accomplished in a highly integrated computerized enterprise business environment. The authorization system within the SAP R/3 system is used to illustrate the implementation of segregated duties in one type of ERP system. There are four steps to the case: assessing risks of the business process, defining positions within the organization to handle a set of defined tasks, developing an authorization matrix for designated employees, and examining the SAP authorizations system.","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":"130571025","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: 10.3194/1935-8156-7.1.81
David R. Fordham
ABSTRACT At the 2003 meeting of the AIS Educator Association, an idea for an on-line resource for AIS educators was first introduced. The idea evolved into the AIS Educator Journal, the first completely on-line academic journal in the accounting education field. Since the first issue went live on-line in 2006, sufficient manuscripts has been blind-reviewed and accepted to provide an annual volume each year. A total of 31 articles by 60 authors and co-authors have been published. This article provides a brief history of the journal and a summary analysis of the first seven volumes.
{"title":"A Look Back at the First Seven Years of the AIS Educator Journal","authors":"David R. Fordham","doi":"10.3194/1935-8156-7.1.81","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.81","url":null,"abstract":"ABSTRACT At the 2003 meeting of the AIS Educator Association, an idea for an on-line resource for AIS educators was first introduced. The idea evolved into the AIS Educator Journal, the first completely on-line academic journal in the accounting education field. Since the first issue went live on-line in 2006, sufficient manuscripts has been blind-reviewed and accepted to provide an annual volume each year. A total of 31 articles by 60 authors and co-authors have been published. This article provides a brief history of the journal and a summary analysis of the first seven volumes.","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":"124680787","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: 10.3194/1935-8156-5.1.95
Gary Hackbarth, K. Dow, Diane J. Janvrin
Competent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning.
{"title":"The Influence of Training Environment on Trainee Expertise","authors":"Gary Hackbarth, K. Dow, Diane J. Janvrin","doi":"10.3194/1935-8156-5.1.95","DOIUrl":"https://doi.org/10.3194/1935-8156-5.1.95","url":null,"abstract":"Competent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning.","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":"124366392","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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