ABSTRACT Developed by a graduate student and leveraging his experience with a family owned business, this case provides an interesting scenario addressing – and integrating – a number of factors relating to fraud, including incompatible duties, the fraud triangle, psychological factors, and “red flags”. Results from an under-graduate AIS course support the case's efficacy as a student assignment. Student performance on the case closely corresponded with other assessment of learning measures, supporting the use of the case for evaluation purposes. The case also increased student interest and motivation. Most importantly, use of the case resulted in measured enhancement of students' abilities to recognize problems in an accounting system. A spreadsheet was developed to increase the efficiency of grading the case.
{"title":"Separating Cats from Dogs: A Case Designed to Enhance Students' Abilities to Identify Incompatible Duties and Employee Red Flags","authors":"Paul Hong, David R. Fordham, David C. Hayes","doi":"10.3194/1935-8156-9.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-9.1.1","url":null,"abstract":"ABSTRACT Developed by a graduate student and leveraging his experience with a family owned business, this case provides an interesting scenario addressing – and integrating – a number of factors relating to fraud, including incompatible duties, the fraud triangle, psychological factors, and “red flags”. Results from an under-graduate AIS course support the case's efficacy as a student assignment. Student performance on the case closely corresponded with other assessment of learning measures, supporting the use of the case for evaluation purposes. The case also increased student interest and motivation. Most importantly, use of the case resulted in measured enhancement of students' abilities to recognize problems in an accounting system. A spreadsheet was developed to increase the efficiency of grading the case.","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":"131289176","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: 10.3194/1935-8156-8.1.24
M. Garnsey, Andrea W. Hotaling
ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.
{"title":"What's Happening to Profits at Cazenovia Creations?","authors":"M. Garnsey, Andrea W. Hotaling","doi":"10.3194/1935-8156-8.1.24","DOIUrl":"https://doi.org/10.3194/1935-8156-8.1.24","url":null,"abstract":"ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.","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":"127937141","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/AISE.2007.2.1.119
M. Simkin
Many accounting applications use spreadsheets as repositories of accounting records, and a common requirement is the need to extract specific information from them. This paper describes a number of techniques that accountants can use to perform such tasks directly using common spreadsheet tools. These techniques include (1) simple and advanced filtering techniques, (2) database functions, (3) methods for both simple and stratified sampling, and, (4) tools for finding duplicate or unmatched records.
{"title":"Data Extraction Techniques for Spreadsheet Records","authors":"M. Simkin","doi":"10.3194/AISE.2007.2.1.119","DOIUrl":"https://doi.org/10.3194/AISE.2007.2.1.119","url":null,"abstract":"Many accounting applications use spreadsheets as repositories of accounting records, and a common requirement is the need to extract specific information from them. This paper describes a number of techniques that accountants can use to perform such tasks directly using common spreadsheet tools. These techniques include (1) simple and advanced filtering techniques, (2) database functions, (3) methods for both simple and stratified sampling, and, (4) tools for finding duplicate or unmatched records.","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":"127478731","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: 10.3194/1935-8156-13.1.29
Brad A. Schafer, Sarah Bee, M. Garnsey
Accounting education has been encouraged to increase the business knowledge, analytical skills, and data analytic skills of accounting students. This case blends these areas in a single, multi-part...
{"title":"The Lemonade Stand: An Elementary Case for Introducing Data Analytics","authors":"Brad A. Schafer, Sarah Bee, M. Garnsey","doi":"10.3194/1935-8156-13.1.29","DOIUrl":"https://doi.org/10.3194/1935-8156-13.1.29","url":null,"abstract":"Accounting education has been encouraged to increase the business knowledge, analytical skills, and data analytic skills of accounting students. This case blends these areas in a single, multi-part...","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":"124745314","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: 10.3194/1935-8156-7.1.27
Susan L. Swanger, Beth H. Jones
ABSTRACT Accounting educators strive to prepare graduates for work in their chosen field. Various teaching methods can be employed to best accomplish this goal. One valuable tool is the use of active learning tasks that simulate external work environments. This paper describes the collaboration between an AIS and an Auditing professor who used an integrative task that spanned their two classes over two semesters. The authors had their AIS students complete Arens and Ward's Systems Understanding Aid (SUA) project (Arens & Ward, 2008). The following semester, students in the auditing class audited the records and financials that had been generated by students the previous semester. The project was designed to facilitate course integration and teamwork by having groups of students play the role of corporate accountants, then act as independent auditors.
{"title":"Auditing the Systems Understanding Aid Project: An Integrative Assignment for Accounting Students","authors":"Susan L. Swanger, Beth H. Jones","doi":"10.3194/1935-8156-7.1.27","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.27","url":null,"abstract":"ABSTRACT Accounting educators strive to prepare graduates for work in their chosen field. Various teaching methods can be employed to best accomplish this goal. One valuable tool is the use of active learning tasks that simulate external work environments. This paper describes the collaboration between an AIS and an Auditing professor who used an integrative task that spanned their two classes over two semesters. The authors had their AIS students complete Arens and Ward's Systems Understanding Aid (SUA) project (Arens & Ward, 2008). The following semester, students in the auditing class audited the records and financials that had been generated by students the previous semester. The project was designed to facilitate course integration and teamwork by having groups of students play the role of corporate accountants, then act as independent auditors.","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":"127859752","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: 10.3194/1935-8156-5.1.25
William C. Brown, Byron J Pike
Personal experience indicates that many accounting students do not understand Excel sufficiently well to master spreadsheet controls required for Sarbanes-Oxley (SOX) compliance or International Financial Reporting Standards (IFRS) adoption. Students are typically exposed to Excel at various levels of intensity in high school and college, but the exposure is inadequate in the breadth and depth necessary for compliance within the regulatory requirements and professional accounting standards. Some authors are forecasting extensive use of spreadsheets or manual processes to reconcile dual reporting of traditional U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) (Difazio and Gannon 2010; Steele 2010). Moreover, error rates of over 90% have been documented in accounting applications using Excel before SOX compliance (Panko 2008). Given this environment, we argue that an Accounting Information Systems (AIS) curriculum can be enhanced by first teaching th...
个人经验表明，许多会计专业学生对Excel的理解不够好，无法掌握遵守萨班斯-奥克斯利法案(SOX)或采用国际财务报告准则(IFRS)所需的电子表格控制。学生们通常在高中和大学期间以不同的强度接触到Excel，但接触的广度和深度不足以满足监管要求和专业会计标准。一些作者预测将广泛使用电子表格或手工流程来协调传统美国公认会计原则(GAAP)和国际财务报告准则(IFRS)的双重报告(Difazio and Gannon 2010;斯蒂尔2010)。此外，在符合SOX标准之前，使用Excel的会计应用程序的错误率超过90% (Panko 2008)。在这种环境下，我们认为会计信息系统(AIS)课程可以通过首先教授会计信息系统(AIS)来提高。
{"title":"Excel Competency for the Professional Accountant: Advanced Applications, Controls, and Audit Addins","authors":"William C. Brown, Byron J Pike","doi":"10.3194/1935-8156-5.1.25","DOIUrl":"https://doi.org/10.3194/1935-8156-5.1.25","url":null,"abstract":"Personal experience indicates that many accounting students do not understand Excel sufficiently well to master spreadsheet controls required for Sarbanes-Oxley (SOX) compliance or International Financial Reporting Standards (IFRS) adoption. Students are typically exposed to Excel at various levels of intensity in high school and college, but the exposure is inadequate in the breadth and depth necessary for compliance within the regulatory requirements and professional accounting standards. Some authors are forecasting extensive use of spreadsheets or manual processes to reconcile dual reporting of traditional U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) (Difazio and Gannon 2010; Steele 2010). Moreover, error rates of over 90% have been documented in accounting applications using Excel before SOX compliance (Panko 2008). Given this environment, we argue that an Accounting Information Systems (AIS) curriculum can be enhanced by first teaching th...","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":"126140329","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: 10.3194/1935-8156-6.1.11
C. Normand
ABSTRACT In most accounting curricula, students enroll in the first accounting information systems (AIS) course after they have completed at least two accounting principle courses and are familiar with accounting fundamentals. However, these courses tend to teach topics as discrete subjects so many students have a poor understanding of how the data they are journalizing actually flow through an AIS. Because they have not previously thought about the concept of a system, most students also have trouble linking material in AIS textbooks to prior learning. To help students relate prior learning to AIS concepts, an in-class activity titled “Dexter Buys a Surfboard” was developed. This in-class activity was combined with a textbook reading and a required reflection paper. Statistical analyses found that the combination of a textbook reading, the in-class project, and a structured reflection paper did positively affect students' perceptions of the importance of learning about AIS. Further analyses found that GP...
{"title":"Dexter Buys a Surfboard: An Exploratory Study of the Impact of a Classroom Activity and Reflection Paper on Student Perceptions of the First AIS Course","authors":"C. Normand","doi":"10.3194/1935-8156-6.1.11","DOIUrl":"https://doi.org/10.3194/1935-8156-6.1.11","url":null,"abstract":"ABSTRACT In most accounting curricula, students enroll in the first accounting information systems (AIS) course after they have completed at least two accounting principle courses and are familiar with accounting fundamentals. However, these courses tend to teach topics as discrete subjects so many students have a poor understanding of how the data they are journalizing actually flow through an AIS. Because they have not previously thought about the concept of a system, most students also have trouble linking material in AIS textbooks to prior learning. To help students relate prior learning to AIS concepts, an in-class activity titled “Dexter Buys a Surfboard” was developed. This in-class activity was combined with a textbook reading and a required reflection paper. Statistical analyses found that the combination of a textbook reading, the in-class project, and a structured reflection paper did positively affect students' perceptions of the importance of learning about AIS. Further analyses found that GP...","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":"129192733","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: 10.3194/1935-8156-6.1.32
Richard I. Newmark, L. Seaton, Matthew A. Stallings
ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, environment, and class interaction. Two of these factors (learning and environment) are affected by variation in the way the system is used (participation mode vs. quiz mode), and all three are affected by the gender of the student. We find that gender is not directly related to overall satisfaction. In addition, we propose a model for SRS satisfaction based on our exploratory results.
{"title":"Student Response System Technology in Accounting Information Systems Courses","authors":"Richard I. Newmark, L. Seaton, Matthew A. Stallings","doi":"10.3194/1935-8156-6.1.32","DOIUrl":"https://doi.org/10.3194/1935-8156-6.1.32","url":null,"abstract":"ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, environment, and class interaction. Two of these factors (learning and environment) are affected by variation in the way the system is used (participation mode vs. quiz mode), and all three are affected by the gender of the student. We find that gender is not directly related to overall satisfaction. In addition, we propose a model for SRS satisfaction based on our exploratory results.","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":"131563960","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/AISE.2007.2.1.33
Roberta Ann Barra, A. Savage
Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here (available free of charge with proper citation) requires only accounting and auditing tasks. Yet it enables students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student's information system skills, as opposed to...
{"title":"Accounting Processes and the Accountant's Role in AIS: An Instructional Resource","authors":"Roberta Ann Barra, A. Savage","doi":"10.3194/AISE.2007.2.1.33","DOIUrl":"https://doi.org/10.3194/AISE.2007.2.1.33","url":null,"abstract":"Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here (available free of charge with proper citation) requires only accounting and auditing tasks. Yet it enables students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student's information system skills, as opposed to...","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":"117129657","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: 10.3194/1935-8156-8.1.36
S. Altschuller, Abraham N. Fried, David S. Gelb
ABSTRACT Now in its sixth decade, the field of business information systems continues to advance at an astonishing pace. As information technology (IT) based solutions continue to evolve, they get ever more sophisticated and integral to the operational processes of a company. Investment in information systems (IS) has benefitted companies by facilitating cost savings through implementation of operational efficiencies and adding value through differentiation of offerings and advanced data analysis. IT capabilities have also been credited with the creation of competitive advantage. While business success thrives on innovation and out-of-the-box thinking, financial audit relies on systematic, controlled and measurable processes and reporting. In this paper we explore the intersection of innovative information systems and the financial audit process. As information systems innovate the business strategy, we seek to understand the impact on the audit process. In this study, we capture auditors' perceptions thr...
{"title":"Fee Assessment: The Audit Price Tag of Innovative IT Solutions","authors":"S. Altschuller, Abraham N. Fried, David S. Gelb","doi":"10.3194/1935-8156-8.1.36","DOIUrl":"https://doi.org/10.3194/1935-8156-8.1.36","url":null,"abstract":"ABSTRACT Now in its sixth decade, the field of business information systems continues to advance at an astonishing pace. As information technology (IT) based solutions continue to evolve, they get ever more sophisticated and integral to the operational processes of a company. Investment in information systems (IS) has benefitted companies by facilitating cost savings through implementation of operational efficiencies and adding value through differentiation of offerings and advanced data analysis. IT capabilities have also been credited with the creation of competitive advantage. While business success thrives on innovation and out-of-the-box thinking, financial audit relies on systematic, controlled and measurable processes and reporting. In this paper we explore the intersection of innovative information systems and the financial audit process. As information systems innovate the business strategy, we seek to understand the impact on the audit process. In this study, we capture auditors' perceptions thr...","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":"131069504","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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