Pub Date : 1900-01-01DOI: 10.3194/1935-8156-9.1.14
M. McHugh, P. Polinski
ABSTRACT An appreciation for the complementary nature of manual and automated controls is fundamental for the proper evaluation and maintenance of accounting information systems (AIS). Additionally, the implementation of application access controls is often critical for ensuring an appropriate separation of duties and, ultimately, the reliability of a given transaction processing system. This paper describes a project where students act as consultants for Bellwether Garden Supply (BGS), a small retailer in Norcross, GA.1 In the case setting, BGS is in the process of completing the implementation of Sage 50. BGS management has asked student consulting teams to evaluate its current purchases and disbursements processes and organizational structure, to make any revisions necessary to accommodate the new technology, and to document the post-implementation process using Business Process Model and Notation (BPMN). The case provides a rich, semi-structured setting where students can: improve their understanding ...
{"title":"Bellwether Garden Supply: Revising Purchase and Disbursement Processes and Controls in the Implementation of a New Accounting Application","authors":"M. McHugh, P. Polinski","doi":"10.3194/1935-8156-9.1.14","DOIUrl":"https://doi.org/10.3194/1935-8156-9.1.14","url":null,"abstract":"ABSTRACT An appreciation for the complementary nature of manual and automated controls is fundamental for the proper evaluation and maintenance of accounting information systems (AIS). Additionally, the implementation of application access controls is often critical for ensuring an appropriate separation of duties and, ultimately, the reliability of a given transaction processing system. This paper describes a project where students act as consultants for Bellwether Garden Supply (BGS), a small retailer in Norcross, GA.1 In the case setting, BGS is in the process of completing the implementation of Sage 50. BGS management has asked student consulting teams to evaluate its current purchases and disbursements processes and organizational structure, to make any revisions necessary to accommodate the new technology, and to document the post-implementation process using Business Process Model and Notation (BPMN). The case provides a rich, semi-structured setting where students can: improve their understanding ...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129998214","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}
The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the preSarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.
{"title":"Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses","authors":"Uday S. Murthy, Linda Ragland","doi":"10.3194/AISE.2009.4.1.1","DOIUrl":"https://doi.org/10.3194/AISE.2009.4.1.1","url":null,"abstract":"The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the preSarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115371955","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: 10.3194/1935-8156-8.1.30
Delwyn D. DeVries, Tanya M. Lee
ABSTRACT System flowcharts are a major tool for documenting business processes and related internal controls. However, it is difficult for students, who have little business experience, to learn flowcharting while simultaneously learning the details of business processes and controls. As a result, at the beginner stage, many students appear overwhelmed by guidelines, rules, and processes. This step-by-step case uses a simple process, unveiled one step at a time and using a minimal number of symbols, to help students understand flowcharting. The case activities involve active learning, cooperative group work, prompt feedback, and instructor interaction. Having students attempt to draw diagrams and then, if necessary, correct them can promote learning. The objective is to foster active, engaged learning by using a series of simple scenarios that build on one another. The contribution to accounting information systems education is a simplified and effective method of teaching an important skill to students. ...
{"title":"Step-by-Step Flowcharting: A Case to Teach Beginning Flowcharting Skills","authors":"Delwyn D. DeVries, Tanya M. Lee","doi":"10.3194/1935-8156-8.1.30","DOIUrl":"https://doi.org/10.3194/1935-8156-8.1.30","url":null,"abstract":"ABSTRACT System flowcharts are a major tool for documenting business processes and related internal controls. However, it is difficult for students, who have little business experience, to learn flowcharting while simultaneously learning the details of business processes and controls. As a result, at the beginner stage, many students appear overwhelmed by guidelines, rules, and processes. This step-by-step case uses a simple process, unveiled one step at a time and using a minimal number of symbols, to help students understand flowcharting. The case activities involve active learning, cooperative group work, prompt feedback, and instructor interaction. Having students attempt to draw diagrams and then, if necessary, correct them can promote learning. The objective is to foster active, engaged learning by using a series of simple scenarios that build on one another. The contribution to accounting information systems education is a simplified and effective method of teaching an important skill to students. ...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124748111","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: 10.3194/1935-8156-9.1.41
David W. Cornell, G. Smedley, Nancy D. Weatherholt
{"title":"The An Excel-Based, Multi-Year Accounting Cycle Project for either the First Intermediate Accounting Course or an AIS Course","authors":"David W. Cornell, G. Smedley, Nancy D. Weatherholt","doi":"10.3194/1935-8156-9.1.41","DOIUrl":"https://doi.org/10.3194/1935-8156-9.1.41","url":null,"abstract":"","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122070116","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: 10.3194/1935-8156-10.1.43
Vance Etnyre, Constance M. Lehmann
ABSTRACT This paper discusses the collaboration our university has developed between the AIS and MIS programs. We include learning objectives for the overall learning objectives of our integrated program, suggestions for collaboration, and the courses addressing the identified objectives. The authors have found that using software tools can improve collaboration across departments can add to the learning experience in both the accounting and MIS programs. AIS instructors can use software tools to demonstrate how control requirements are implemented within information systems. MIS instructors can use software tools to provide explanations and examples of program structures and data structures used in information systems. Instructors with training in ERP systems can use software tools to add valuable perspective in discussions of scalability, multiple currencies, conversion of measuring units, and automation of business processes. Tools which are used to support instruction can also be used to enable collab...
{"title":"Use of Software and Collaboration Tools to Integrate AIS and MIS Curricula","authors":"Vance Etnyre, Constance M. Lehmann","doi":"10.3194/1935-8156-10.1.43","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.43","url":null,"abstract":"ABSTRACT This paper discusses the collaboration our university has developed between the AIS and MIS programs. We include learning objectives for the overall learning objectives of our integrated program, suggestions for collaboration, and the courses addressing the identified objectives. The authors have found that using software tools can improve collaboration across departments can add to the learning experience in both the accounting and MIS programs. AIS instructors can use software tools to demonstrate how control requirements are implemented within information systems. MIS instructors can use software tools to provide explanations and examples of program structures and data structures used in information systems. Instructors with training in ERP systems can use software tools to add valuable perspective in discussions of scalability, multiple currencies, conversion of measuring units, and automation of business processes. Tools which are used to support instruction can also be used to enable collab...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128914696","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: 10.3194/1935-8156-9.1.24
G. Kearns
ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.
{"title":"The importance of accounting information systems in the accounting curricula: A CPA perspective.","authors":"G. Kearns","doi":"10.3194/1935-8156-9.1.24","DOIUrl":"https://doi.org/10.3194/1935-8156-9.1.24","url":null,"abstract":"ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126605319","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: 10.3194/1935-8156-6.1.59
David C. Hayes, Megan l. Cook, David P. LaRosa
ABSTRACT The purpose of this article is to provide a practical case (in a movie theatre setting) where students can become familiar with the functionality and utility of Peachtree Accounting Software. Students will learn how to set up a new company and track a month of financial information. Additionally, the project identifies potential weaknesses in the software's design and demonstrates how to set some user security levels to help mitigate the chances for misuse or theft. What makes this case unique is that it was designed by students for the purpose of instructing their peers on the features, as well as deficiencies or limitations, of the software package.
{"title":"One Ticket to the Matinee Please: A Case Designed to Teach Students Accounting Software (Peachtree) Skills","authors":"David C. Hayes, Megan l. Cook, David P. LaRosa","doi":"10.3194/1935-8156-6.1.59","DOIUrl":"https://doi.org/10.3194/1935-8156-6.1.59","url":null,"abstract":"ABSTRACT The purpose of this article is to provide a practical case (in a movie theatre setting) where students can become familiar with the functionality and utility of Peachtree Accounting Software. Students will learn how to set up a new company and track a month of financial information. Additionally, the project identifies potential weaknesses in the software's design and demonstrates how to set some user security levels to help mitigate the chances for misuse or theft. What makes this case unique is that it was designed by students for the purpose of instructing their peers on the features, as well as deficiencies or limitations, of the software package.","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129447556","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: 10.3194/1935-8156-7.1.75
K. A. Basoglu, Christopher T. Edmonds, Clinton E. White
ABSTRACT Given (a) the mandate to fully comply with “Interactive Data to Improve Financial Reporting,” (Rule 33-2009; SEC 2009b) which requires all SEC registered companies to include financial statements in XBRL format as exhibits with their quarterly or annual reports on a phased-in schedule, and (b) initiations to converge U.S. GAAP and IFRS, it is crucial for students to understand the methodological differences between XBRL financial reporting for these two standards. Therefore, the goal of this case is to expose students to the IFRS and U.S. GAAP XBRL taxonomies. We use the case of a hypothetical company to first illustrate some of the differences between IFRS and U.S. GAAP reporting at the financial statement level, then map its Income Statement line items into respective XBRL taxonomies, and finally create an XBRL instance document. The case provides two exercises to explain the steps in creating an XBRL instance document for different taxonomies, i.e., accessing and then mapping line items into t...
{"title":"IFRS, U.S. GAAP, and XBRL Financial Statements: An Introduction and Case Study","authors":"K. A. Basoglu, Christopher T. Edmonds, Clinton E. White","doi":"10.3194/1935-8156-7.1.75","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.75","url":null,"abstract":"ABSTRACT Given (a) the mandate to fully comply with “Interactive Data to Improve Financial Reporting,” (Rule 33-2009; SEC 2009b) which requires all SEC registered companies to include financial statements in XBRL format as exhibits with their quarterly or annual reports on a phased-in schedule, and (b) initiations to converge U.S. GAAP and IFRS, it is crucial for students to understand the methodological differences between XBRL financial reporting for these two standards. Therefore, the goal of this case is to expose students to the IFRS and U.S. GAAP XBRL taxonomies. We use the case of a hypothetical company to first illustrate some of the differences between IFRS and U.S. GAAP reporting at the financial statement level, then map its Income Statement line items into respective XBRL taxonomies, and finally create an XBRL instance document. The case provides two exercises to explain the steps in creating an XBRL instance document for different taxonomies, i.e., accessing and then mapping line items into t...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116776871","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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