ABSTRACT

This paper provides an educational case wherein students learn how Microsoft Access (“Access”) can be used as Generalized Audit Software (“GAS”). Students export data from an Access database provided in the case that simulates a portion of the Expenditure Cycle in the Accounting Information System (“AIS”) used by the case company. Students then import the downloaded data into another Access database where Queries and a Module are used as GAS to analyze and audit the data. In the case, students assume the roles of accounts payable manager, general ledger accountant, procurement manager and internal/external auditor, thereby learning that not only auditors but also accountants and managers can use GAS. Once the students have created and executed the Access GAS procedures illustrated in the case, they are given an assignment that includes modifying a case GAS procedure, documenting GAS procedures, and recommending and implementing improvements in the case AIS based on GAS results. The case is designed to teach students general concepts for planning and performing GAS procedures and software skills in using Access as GAS. This paper is the first educational case that illustrates how Access Modules can be used as GAS.

ABSTRACT

This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic?

In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

ABSTRACT

This education case is the first to use QuickBooks Premier Accountant to teach students foundation functionalities common to all Enterprise Resource Planning (ERP) systems that support discrete manufacturing. Students learn how to configure QuickBooks so that direct materials, direct labor and applied manufacturing overhead costs charged to work-in-process parts manufactured at lower levels of the BOM are rolled up into the costs of higher-level work-in-process parts and, ultimately, into the costs of the finished goods parts. Students set up raw materials, work-in-process and finished goods part numbers so that quantities and costs of parts on-hand are tracked in inventory on the Perpetual Inventory System to provide an inventory subsidiary ledger that continuously matches the manufacturing inventory account balances in the Chart of Accounts. Students learn the importance of configuring Off the Shelf (OTS) manufacturing systems in accurately costing manufactured discrete products, including setting up manufacturing accounts, employees, part numbers, and the BOM. As such, the case is designed to be used in Accounting Information Systems (AIS) courses that are already using QuickBooks to help students' better understand the general concepts covered in AIS textbooks on the Production Cycle that are not addressed in extant textbooks on QuickBooks.

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.

ABSTRACT

The concepts of billable hours and tracking time are a reality in public accounting. The purpose of this case is to educate students on the concept of billable hours and to improve the student's Excel skills through the development of a spreadsheet to track their time. Students were required to create the time-tracking Excel spread-sheet and to track all (personal and school-related) of their time for two weeks. Students were given pre/post tests and surveys and the results reflect that students significantly increased their performance in intermediate and advanced Excel skills, billable hours concepts and realize the difficulty in tracking time. Even though the students acknowledged the difficulty in tracking time, they did enjoy learning more about billable hours that they may encounter in their future professions.

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 collaboration between faculty members. When group projects are used to teach information system development, additional collaboration tools can be included to give students experience in working within a workgroup environment. The authors discuss their experience in the use of software packages and collaboration tools to better prepare our students to succeed in the challenging business environment of audit and IT professionals.