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.

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 project for Accounting Information Systems (AIS) courses. The case includes the technical function of extracting data from databases, integrating multiple data stores and using multiple software tools (MS Access and Tableau). Additionally, students learn to assess the business needs driving the use of integrated data stores to produce quality information for decision making. Using a basic business scenario (lemonade stand), this case provides a stand-alone project focusing on incorporating data analytics into an AIS course. Students assume the role of a professional consultant to a lemonade stand and will become familiar with the business processes and the data of the company, develop queries to answer various business questions, and integrate internal and external data to graphically analyze the combined data for a business analysis. The case allows integration of the course content of data extraction and reporting elements with data analytics. Students indicated that they perceived that they increased their knowledge about business analysis and data analytics tools. Student also indicated they enjoyed the case and had many positive comments about their experience. Results from a pre-/post-test quiz reflect that students did significantly increase their knowledge of business analysis and data analytics.

The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluations of the importance of various software tools, as well as the importance of data analytics and data visualization skills. Responses from 197 practitioners indicate that Excel is the most frequently utilized software / tool, the most important software tool for new hires, and that Excel should be emphasized in university accounting programs. We find that the importance of Excel is consistent across different accounting areas (audit, tax, advisory, and corporate) and across all experience levels. In addition, Adobe Acrobat, PowerPoint, accounting / ERP software, and the FASB Codification were identified as frequently utilized across the various accounting areas and experience levels. Finally, practitioners in each of the different accounting areas and at all experience levels indicate data analytic skills and data visualization skills are important, but that data analytic skills are perceived as more important than data visualization skills. Our study contributes to the accounting information systems literature by identifying the specific software and tools that are relevant to the profession and provides guidance on the software and tools that should be emphasized in university accounting programs.

Accounting practitioners use documentation diagrams to plan audits, train employees, and consult on accounting information systems development. Accounting educators instruct students in diagram development with various software tools as preparation for industry requirements. This paper presents a review of documentation diagrams identified by practice and major textbooks, a summary of software tool options, and an examination of cloud-based documentation software. We suggest software adoption criteria and propose Lucidchart as a cloud-software solution for developing accounting documentation diagrams. Finally, we present the results from a Lucidchart software evaluation study. The practical contribution is two-fold for educators responsible for teaching accounting documentation topics: (a) a documentation software resource; and (b) an initial usage assessment of Lucidchart software.