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Approaches to Teaching AIS

Approaches to Teaching AIS. Gregory J. Gerard Florida State University January 5, 2006. Teaching Considerations. Where does the course fit into the curriculum? Sophomore, Junior, Senior; Before or after auditing

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Approaches to Teaching AIS

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  1. Approaches to Teaching AIS Gregory J. Gerard Florida State University January 5, 2006

  2. Teaching Considerations • Where does the course fit into the curriculum? • Sophomore, Junior, Senior; Before or after auditing • Will students enter the course with computer-related skills (e.g., are there MIS prerequisites)? • What type of technical support do you have? • Computer labs and support personnel • Software licenses • Stakeholders • Faculty & Department Chair • Employers and Accounting Profession • Students • You

  3. Thematic (REA) The course is organized around Resources Events and Agents (REA modeling) (McCarthy 1982; 2003) Focuses on the design, implementation, and use of AIS Broad Survey A survey of AIS-related topics such as: General ledger Transaction cycles IT concepts Data processing Systems A&D Database E-commerce IT audit and control XBRL … AIS Teaching Approach

  4. Internal Agent control Resource EconomicEvent stock-flow External Agent control duality Resource Economic Event control stock-flow Internal Agent control REA model (McCarthy 1982)

  5. Entrepreneur Skit (Script): Cast • Entrepreneur • Loan Shark • Guitar Maker • Dutiful Employee • Rock Star • Rock Star Wannabe (Customer)

  6. Entrepreneur Skit: Scene 1 • Mon. AM -Entrepreneur borrows $100 from Loan Shark Resources Events Agents

  7. Entrepreneur Skit: Scene 2 • Mon. PM -Entrepreneur buys guitar for $20 and strap for $1 from Guitar Maker Resources Events Agents

  8. Entrepreneur Skit: Scene 3 • Wed. AM -Entrepreneur pays $10 to Dutiful Employee for assembly of guitar and strap Resources Events Agents

  9. Entrepreneur Skit: Scene 4 • Wed. AM -Entrepreneur pays $30 to Rock Star to autograph the guitar Resources Events Agents

  10. Entrepreneur Skit: Scene 5 • Thurs. PM -Entrepreneur sells guitar to Wannabe for $101 Resources Events Agents

  11. Entrepreneur Skit: Scene 6 • Fri. AM -Entrepreneur pays back $110 to Loan Shark Resources Events Agents

  12. Modeling Scene 1

  13. Modeling Scene 2

  14. Modeling Scene 3

  15. Modeling Scene 4

  16. Modeling Scene 5

  17. Modeling Scene 6

  18. How much profit did Entrepreneur earn? • Sales $101.00 • - COGS $ 61.00 • = Gross Margin $ 40.00 • - Interest Expense $ 10.00 • = Net Income $ 30.00 • Note: COGS = • $21 Raw Materials + $10 Labor + $30 Autograph

  19. What is Entrepreneur’s Balance Sheet? Cash $30.00 Total Assets $30.00 Liabilities $ 0.00 Retained Earnings $30.00 Total Liab + Equity $30.00

  20. Semantic Modeling, REA, and Relational Databases Project 1: Database Implementation Midterm Exam Information Retrieval (SQL and QBE) Project 2: Queries Extended Modeling of Business Processes (Rev/Acq) Risks and Controls; Systems Flowcharting Contrast REA to File-based GL Final Exam Current Structure of Course

  21. REA Resources • http://www.msu.edu/~mccarth4/ • Annual SMAP meeting (Semantic Modeling of Accounting Phenomena) • REA-Basic Bootcamp for Undergraduate Accounting Information Systems (AIS) Teachers • Enterprise Information Systems: A Pattern-Based Approach by Dunn, Cherrington, and Hollander, Irwin-McGraw Hill. 2005.

  22. Critical Success Factors How do you avoid poor teaching evaluations (SPOT)? • Most important: concern for students • Fairness • Clear communication • High, but achievable, expectations • Management of student expectations

  23. Critical Success Factors • Course Design • Decide on goals for course and learning objectives for students • Choose content and learning activities that map into the goals and learning objectives • Develop assessment tools • Communicate with students • Always reevaluate based on assessments and student feedback

  24. Critical Success Factors • Syllabus (Contract) and Course Calendar • Administrative details (contact info, meeting time/place, office hours, etc.) • Course description • Learning objectives • Required materials • Performance Evaluation • Honor Code and ADA • Calendar • Communicate your expectations

  25. Book Recommendation • “Tools for Teaching” (Jossey Bass Higher and Adult Education Series) • 1st ed edition (October 15, 1993) • by Barbara Gross Davis, Assistant Vice Provost, UC Berkeley • ISBN: 1555425682 • eBook available through NetLibrary • Somewhat dated, but look for revised edition in 2006 • http://teaching.berkeley.edu/bgd/teaching.html

  26. Contact Information Please contact me with questions: Greg Gerard Florida State University ggerard@cob.fsu.edu 850-644-9115

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