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The Lemonade Stand: A Teaching Case for Developing an Information System for the Revenue Process 柠檬水小摊:税务流程信息系统开发的教学案例
AIS Educator Journal Pub Date : 2006-12-01 DOI: 10.3194/AISE.2006.1.1.5
Brad A. Schafer, K. Hurtt
{"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}
引用次数: 4
Assessing Internal Control Over Cash Receipts at NADCo Communications: An Instructional Case NADCo通信公司现金收入的内部控制评估:一个教学案例
AIS Educator Journal Pub Date : 2006-12-01 DOI: 10.3194/AISE.2006.1.1.39
Robert Bromley
{"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}
引用次数: 3
Introducing XBRL Using an Instance Document Shell 使用实例文档Shell介绍XBRL
AIS Educator Journal Pub Date : 2006-12-01 DOI: 10.3194/AISE.2006.1.1.45
Clinton E. White
{"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}
引用次数: 5
Using Spreadsheets to Teach Data Encryption Techniques 使用电子表格教授数据加密技术
AIS Educator Journal Pub Date : 2006-12-01 DOI: 10.3194/AISE.2006.1.1.27
M. Simkin
{"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}
引用次数: 7
An Econometric Analysis of Demographic, Computer Knowledge and Experience Factors Affecting Online Education Success: The Case of Online AIS/EDP Auditing 影响在线教育成功的人口统计学、计算机知识和经验因素的计量经济学分析:以在线AIS/EDP审计为例
AIS Educator Journal Pub Date : 2006-12-01 DOI: 10.3194/AISE.2006.1.1.57
L. Bressler, J. Manrique, M. Bressler
{"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}
引用次数: 5
Enriching AIS Courses With SOX Compliance Activities 用SOX合规活动丰富AIS课程
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-5.1.1
J. Segovia, Carol M. Jessup, Marsha Weber, Sheri L. Erickson
{"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}
引用次数: 3
Ranking Accounting Scholars Publishing AIS and Technology Research in Accounting Education 出版AIS与会计教育技术研究的会计学者排名
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-13.1.1
Richard A. Bernardi, Kimberly Collins
{"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}
引用次数: 4
Powering up your Grade book: A Spreadsheet Designed to Teach Students Excel© Skills and to Make Assigning Students' Grades Easier 加强你的成绩书:一个电子表格设计教学生Excel©技能，并使分配学生的成绩更容易
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2008.3.1.15
David C. Hayes, Sarah Bee
{"title":"Powering up your Grade book: A Spreadsheet Designed to Teach Students Excel© Skills and to Make Assigning Students' Grades Easier","authors":"David C. Hayes, Sarah Bee","doi":"10.3194/AISE.2008.3.1.15","DOIUrl":"https://doi.org/10.3194/AISE.2008.3.1.15","url":null,"abstract":"Abstract In a survey by Bain et al. (2002, Table 13), they found that 72% of business professionals recommended teaching spreadsheet applications as part of an AIS course while only 36% of the faculty polled reported using spreadsheets in the AIS course. This gap between what professionals thought should be taught and what professors teach could lead to students beginning the work force with less than desired spreadsheet skills. The purpose of this article is to provides a scenario (teacher's electronic grade book) in which students are taught advanced Excel© skills to better prepare them for future job requirements. An added bonus of this example tutorial to instructors is an efficient, re-usable spreadsheet to make assigning students' grades easier.","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":"124880643","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}
引用次数: 4
Fraud at the Public Park Community School District 公共公园社区学区诈骗案
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-15.1.90
Rania Mousa
{"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}
引用次数: 1
Preparing for the Hybridization of the Accounting Profession: A CISA Boot Camp Case Study 准备会计职业的杂交:CISA新兵训练营案例研究
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-15.1.25
Gregory P. Tapis, K. Church, Thomas Z. Webb
{"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}
引用次数: 1
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