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Separating Cats from Dogs: A Case Designed to Enhance Students' Abilities to Identify Incompatible Duties and Employee Red Flags 区分猫和狗:一个旨在提高学生识别不相容职责和员工危险信号能力的案例
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-9.1.1
Paul Hong, David R. Fordham, David C. Hayes
{"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}
引用次数: 0
What's Happening to Profits at Cazenovia Creations? Cazenovia Creations的盈利状况如何?
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-8.1.24
M. Garnsey, Andrea W. Hotaling
{"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}
引用次数: 1
Data Extraction Techniques for Spreadsheet Records 电子表格记录的数据提取技术
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2007.2.1.119
M. Simkin
{"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}
引用次数: 4
The Lemonade Stand: An Elementary Case for Introducing Data Analytics 柠檬水摊:介绍数据分析的基本案例
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-13.1.29
Brad A. Schafer, Sarah Bee, M. Garnsey
{"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}
引用次数: 1
Auditing the Systems Understanding Aid Project: An Integrative Assignment for Accounting Students 审计系统理解援助项目:会计专业学生的综合作业
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-7.1.27
Susan L. Swanger, Beth H. Jones
{"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}
引用次数: 5
Excel Competency for the Professional Accountant: Advanced Applications, Controls, and Audit Add­ins 专业会计师的Excel能力:高级应用程序，控制和审计插件
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-5.1.25
William C. Brown, Byron J Pike
{"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}
引用次数: 16
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 德克斯特买了一块冲浪板:课堂活动影响的探索性研究和反思论文对学生对第一门AIS课程的看法
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-6.1.11
C. Normand
{"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}
引用次数: 7
Student Response System Technology in Accounting Information Systems Courses 会计信息系统课程中的学生反应系统技术
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-6.1.32
Richard I. Newmark, L. Seaton, Matthew A. Stallings
{"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}
引用次数: 3
Accounting Processes and the Accountant's Role in AIS: An Instructional Resource 会计过程和会计在AIS中的角色:一种教学资源
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/AISE.2007.2.1.33
Roberta Ann Barra, A. Savage
{"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}
引用次数: 4
Fee Assessment: The Audit Price Tag of Innovative IT Solutions 费用评估:创新IT解决方案的审计价格标签
AIS Educator Journal Pub Date : 1900-01-01 DOI: 10.3194/1935-8156-8.1.36
S. Altschuller, Abraham N. Fried, David S. Gelb
{"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}
引用次数: 2
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