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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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-5.1.71
C. Malgwi, Vincent Owhoso, Clifford D. Brown, E. Avery
{"title":"The Effect of ComputerBased Assisted Learning on Students' Performance and Attrition in Introductory Accounting Courses","authors":"C. Malgwi, Vincent Owhoso, Clifford D. Brown, E. Avery","doi":"10.3194/1935-8156-5.1.71","DOIUrl":"https://doi.org/10.3194/1935-8156-5.1.71","url":null,"abstract":"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.","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":"122861746","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
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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2009.4.1.17
David R. Fordham
{"title":"The Expanded Risk Horizon of Accounting Networks Utilizing Wireless Technology","authors":"David R. Fordham","doi":"10.3194/AISE.2009.4.1.17","DOIUrl":"https://doi.org/10.3194/AISE.2009.4.1.17","url":null,"abstract":"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...","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":"121934471","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: 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
AIS Educator Journal 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
{"title":"Should Informatics Be the Theoretical Paradigm of AIS? A Panel Discussion of AIS Researchers","authors":"G. Krippel, Janette W. Moody, Roberta Ann Barra, D. Stone, Clinton E. White","doi":"10.3194/AISE.2008.3.1.1","DOIUrl":"https://doi.org/10.3194/AISE.2008.3.1.1","url":null,"abstract":"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.","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":"126529318","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: 2
An Introduction to Access 2013 Access 2013简介
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-10.1.32
E. Taylor
{"title":"An Introduction to Access 2013","authors":"E. Taylor","doi":"10.3194/1935-8156-10.1.32","DOIUrl":"https://doi.org/10.3194/1935-8156-10.1.32","url":null,"abstract":"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.","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":"115053859","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
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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-7.1.53
J. Mensching, Steven J. Adams, L. Gardiner, Nancy Jones
{"title":"Modeling the Budgeting Process: Enriching the Learning Environment Using Monte Carlo Simulations","authors":"J. Mensching, Steven J. Adams, L. Gardiner, Nancy Jones","doi":"10.3194/1935-8156-7.1.53","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.53","url":null,"abstract":"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.","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":"124005295","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: 2
Implementing Generalized Audit Software in the Classroom 通用审计软件在课堂上的实现
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2009.4.1.27
Michele Matherly, M. Watson, S. Ivancevich
{"title":"Implementing Generalized Audit Software in the Classroom","authors":"Michele Matherly, M. Watson, S. Ivancevich","doi":"10.3194/AISE.2009.4.1.27","DOIUrl":"https://doi.org/10.3194/AISE.2009.4.1.27","url":null,"abstract":"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...","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":"126394560","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
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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2007.2.1.23
Robert M. Ballenger
{"title":"A REA Business Process Modeling and Relational Database Development Case: The Paws and Claws Veterinary","authors":"Robert M. Ballenger","doi":"10.3194/AISE.2007.2.1.23","DOIUrl":"https://doi.org/10.3194/AISE.2007.2.1.23","url":null,"abstract":"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...","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":"115655006","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
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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-6.1.1
Melissa Walters
{"title":"An Imaginative Exercise for Teaching Transaction Cycles in an AIS Course","authors":"Melissa Walters","doi":"10.3194/1935-8156-6.1.1","DOIUrl":"https://doi.org/10.3194/1935-8156-6.1.1","url":null,"abstract":"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).","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":"125380170","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: 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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-7.1.69
Mary Antcliff, Ryan Doren, Lauren Harris, David C. Hayes
{"title":"A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software","authors":"Mary Antcliff, Ryan Doren, Lauren Harris, David C. Hayes","doi":"10.3194/1935-8156-7.1.69","DOIUrl":"https://doi.org/10.3194/1935-8156-7.1.69","url":null,"abstract":"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.","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":"128216863","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
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
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-15.1.58
Leslie W. Weisenfeld, Sathasivam Mathiyalakan, George E. Heilman
{"title":"Topics for Your Undergraduate Accounting Information Systems (AIS) Course-An Exploratory Study of Information Technology (IT) Skills and Firm Size","authors":"Leslie W. Weisenfeld, Sathasivam Mathiyalakan, George E. Heilman","doi":"10.3194/1935-8156-15.1.58","DOIUrl":"https://doi.org/10.3194/1935-8156-15.1.58","url":null,"abstract":"\u0000 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.","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":"122370698","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
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