This paper explores the impact of substituting a field-based component of a semester-long team project in an Accounting Information Systems (AIS) course with a book-based alternative. Traditionally, the project required students to interact with a real organization to document and analyze business processes. To address time constraints and curricular adjustments, a version utilizing a comprehensive ERP manual instead of working with a real organization was introduced. The differences between the field-based and book-based versions of the project have been assessed by comparing students’ perceptions of their professional competencies and their appreciation for the AIS course. The results indicate that while the book-based project is less time consuming, it does not fully replicate the experiential learning benefits of the field-based approach, particularly in risk management and control concepts. The findings suggest that, although removing the field component may streamline the course, it diminishes key learning outcomes. Analysis and possible alternative solutions are discussed in the concluding section of the paper.
This manuscript is a hands-on teaching case that places students in the role of an accounting consultant and helps them learn about the security issues at various levels of an accounting process implemented in the cloud. The students review the cloud-implemented accounting process in the context of accounting and security controls (COBIT and COSO ERM frameworks). They use cloud security architectures and models to prevent data leakage and to minimize or eliminate threats. General controls, IT controls, cloud implementation, and security are all topics typically taught in Accounting Information Systems (AIS) and audit courses. Instructors can use this case for an in-class discussion or out-of-class assignment.
Abstract This paper discusses a project that incorporates internal controls concepts and Access database design. The project consists of two parts—a written exercise and the database table creation. In part one (the written exercise), students match fields, threats, data entry controls, and Access property controls for the sales order entry activity from the revenue cycle using the sales order as the transaction. In part two, students create two data file tables designed to prevent and detect errors and threats at the field level of internal controls for the sales order entry transaction. The written exercise significantly improved the overall project scores. The linking of fields, threats, data entry controls, and Access property controls led to better Access table development. We also measured the students' internal control knowledge before and after the project, finding that students' knowledge of general and specific internal controls improved after completing the project. They also improved their database knowledge of Access.
Abstract Given the fast-paced growth of innovative technologies and soft skill development required by the accounting profession, students need to enhance their knowledge of business systems, risk, information technology (IT) controls, IT auditing, emerging technology, and higher-order thinking skills (HOTS). This instructional case provides the opportunity for students to (1) understand foundational knowledge and perform testing on IT controls, (2) perform data analytics within Excel and CaseWare Analytics’ IDEA, and (3) analyze and evaluate IT testing results to formulate appropriate conclusions. As students complete each part of the case, they build on their information technology knowledge and analytical and evaluative HOTS. This case is best suited for faculty teaching undergraduate or graduate-level students in accounting information system (AIS), IT audit, or internal auditing courses.
Abstract Data analytics has become increasingly important in the accounting profession. To prepare accounting students for careers that require data analytic skills, accounting departments in institutions of higher education need to integrate data analytics into existing curricula. While the curriculum development process has been described extensively in prior literature, adding data analytics to accounting curriculum proves challenging for several reasons, including the complexity of the subject of data analytics, insufficient faculty resources, and the limited credit hours accounting students have available for new courses. In this paper, we describe our business school’s seven-step process of incorporating data analytics into the accounting curriculum. Since analytics learning objectives cannot be taught within the accounting curriculum by accounting faculty alone, this curriculum innovation required collaboration with other faculty. This analytics curriculum update required buy-in from various stakeholders, all done despite notoriously limited time and resources. We were able to see accounting students succeed in their internships and careers using analytics learned from this new curriculum. In addition to describing the steps, we discuss the challenges faced and lessons learned from integrating accounting and analytics education.
Abstract The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published more than 70 peer-reviewed scholarly articles dedicated to teaching accounting information systems and related content in 18 annual volumes since 2006. We describe AISEJ’s operating activities during Volume 18’s 2022–2023 fiscal year and provide brief commentary on the papers included.
Abstract In this tools assignment, students study practicing accountants’ LinkedIn profiles as guides for creating their own profiles. The assignment introduces students to professional networking online and helps students develop a business identity distinct from their existing online social media presence. The assignment gives students experience in critical thinking and exposure to LinkedIn best practices, as well as provides self-directed use of technology. Students create a LinkedIn profile, engage with accounting practitioners on LinkedIn, and begin developing a professional network. This assignment is applicable to accounting information systems, auditing, and professional skills development courses.
Abstract Most accounting information systems (AIS) courses cover business cycles, business processes, transaction processing, risks, controls, and other topics independently. Thus, students can miss important relationships among those topics. This case integrates these topics, including how business cycles drive transaction processing, by guiding students through accounting tasks for a kayak retailer. In the case, students analyze business process activities and record transactions in QuickBooks software, a widely-used computerized accounting system representative of those they will likely encounter during their careers.
Abstract Incorporating an ERP (enterprise resource planning) software or other accounting system software into an introductory AIS (accounting information systems) course can achieve multiple learning objectives, such as teaching business processes, enhancing critical thinking, and incorporating technology into the curriculum. Many software choices are available, and all of them permit instructors to meet key AIS learning objectives while simultaneously exposing students to current technology; however, the choices have varying levels of functionality. We identify key AIS learning objectives from prior research. In addition, we surveyed 89 accounting instructors to identify which systems are in use, how they are being used, why they were selected, and barriers to adoption. We encourage AIS instructors evaluating accounting systems software for their courses to consider this information when choosing a system.
Abstract The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published more than 70 peer-reviewed scholarly articles dedicated to teaching accounting information systems and related content in 17 annual volumes since 2006. We describe AISEJ’s operating activities during Volume 17’s 2021–2022 fiscal year and provide brief commentary on the papers included.
Abstract During its first 15 years, the AIS Educator Journal has become an essential outlet for accounting information systems (AIS) education research, teaching cases, and related topics, including the technologies used in accounting practice and education. The accounting profession and accounting educational program accreditors have increasingly deemed accounting graduates’ knowledge of accounting systems and skills in using related technologies critical. Thus, we believe our review of the journal’s output, including analyses of authors’ affiliations and doctoral institutions, will be helpful to prospective doctoral students and academicians on the job market wanting to know which institutions have generated AIS education research. We also believe it could help authors and prospective authors who want to identify areas of focus or areas needing more research. Finally, it can help researchers identify potential collaborators on AIS and related technology topics.
Abstract Accounting information systems (AIS) is a continually changing field driven by business and technological advances. Thus, AIS educators should reflect continually on what topics they should teach, how they should teach them, and what materials will best help facilitate student learning. We first classify and analyze the 60 articles published in the first 14 volumes (2006-2019) of the AIS Educator Journal (AISEJ) to identify trends in AIS topics and teaching strategies over those years. Our analysis draws conclusions about trends in article topics by category, editor, author, and affiliation. We also draw from recent surveys of accounting professionals to learn what topics they believe should be taught in AIS, then review coverage of those topics in AISEJ over the 14 years. Finally, we provide a searchable spreadsheet of articles by category and topic as a resource for AIS educators to use in their courses.
Abstract In this assignment, students identify how an organization's culture can affect its strategies, objective setting, performance, and communication in ways that allow risk management and ethics failures to occur. The aggressive sales tactics and toxic environment at Wells Fargo bank documented in the business press from approximately 2009 to 2016 provide the setting. Students use the Enterprise Risk Management Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2017) to identify specific risk management failures at Wells Fargo. Students also describe how these failures might violate the ethics code of a professional accounting organization. Students conclude with recommendations for improving overall risk management at Wells Fargo. I report evidence that the assignment increases students’ knowledge about and ability to use a risk management framework and a code of professional ethics. The findings also show that students can write detailed, actionable guidance for improving risk management in a realistic setting.
Abstract Accounting graduates today need to think critically and evaluate information effectively (Freeman, 2018, citing AICPA, 2016). In particular, accountants need to identify and document business processes and evaluate the associated internal controls. Reflecting these trends, the AICPA (2020) has significantly increased CPA exam coverage of business processes, risk identification, and internal control mapping. This semester-long case, in which students identify and flowchart a business process, uses experiential learning in three areas: internal controls, business-process analysis, and system documentation/flowcharting (Garnsey et al., 2019). It addresses the four key components of experiential learning: Do, Think, Reflect, and Apply; and includes practice in written and oral communication skills (Butler et al., 2019). Unlike many case studies that provide written process narratives, this case requires students to interact with an actual process owner. This interaction helps students develop interpersonal communication skills. Instructors can use this case at the undergraduate or graduate level in either an accounting information systems (AIS) or audit course.
Abstract Business school accreditors and the accounting profession, through its credentialing examinations, increasingly ask accounting faculty to include digital acumen (an ability to leverage digital innovations) in accounting courses. Yet many instructors struggle to identify which topics to prioritize and how to cover those topics given time and resource constraints. In this paper, I use a design science approach to introducing or reinforcing digital acumen coverage in accounting information systems (AIS) courses. AIS educators can adopt any of the outputs I developed or adapt the design science approach I model herein to develop their own outputs.
The many ways of joining data can be confusing for beginning, or even intermediate, data analytics students. Several accounting information system textbooks cover SQL and joins, but few supplemental resources exist that can reinforce and clarify join concepts. In this paper, we use a multi-tool approach in a three-part assignment for teaching data joins using three different software tools. We use four different join types (INNER JOIN, LEFT OUTER JOIN, RIGHT OUTER JOIN, and FULL OUTER JOIN) in Microsoft Access, Alteryx, and Tableau. We further demonstrate how the Tableau data model, using separate logical and physical layers, implements the various join types depending on the data needs of a particular visualization. Overall, thus three-part assignment can help students develop a comprehensive understanding of joins and how to implement them in widely-used software tools. The assignment also gives students practice in selecting, using, and validating joins in data analytics.
Accounting courses increasingly require students to learn data analytics skills and extract insights from business data. The issue of corporate income inequality (the growing gap between the most- and least-profitable companies) has become relevant in discussions of global economic issues. This project has students use data analytic software tools to gain insight into corporate income inequality by extracting and analyzing accounting data. Students learn to clean, merge, and manipulate financial statement data sets to identify corporate income inequality through visualizations. Students' responses to the post-project questionnaire show that the project provided a positive learning experience and increased their academic performance.
Service learning helps students learn by applying accounting concepts and ethics principles to real accounting tasks in community service organizations. Despite the benefits of service learning, few instructors use it (Abes, 2002). We identify risks instructors face while facilitating service learning projects and present a model of the COSO Internal Control–Integrated Framework (2013) as a mechanism for risk mitigation. We also provide a handbook with guidance and document templates to help mitigate service learning project risk and to facilitate project implementation.
The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 67 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems and related content in 16 annual volumes since 2006. We describe AISEJ's operating activities during Volume 16's 2020–2021 fiscal year and provide brief commentary on the papers included.
International Accounting Accreditation Standard A5, issued by the Association to Advance Collegiate Schools of Business (AACSB), requires that information technology competencies be integrated into accounting program curricula. Lee et al. (2018) describe specific software tools used in the accounting profession. As expected, accounting professionals rated Microsoft Excel as the most frequently used software tool. Surprisingly, these professionals rated Adobe Acrobat as the second most frequently used software tool. In a follow-up survey of 286 accounting professionals unique from the respondents in Lee et al. (2018), respondents confirmed the importance of Adobe Acrobat knowledge for accounting graduates entering the profession. This case introduces accounting students to the Adobe Acrobat functions rated most useful to accountants. Students using the case significantly increased their knowledge of the 10 Adobe Acrobat functions accounting professionals rated most important.
