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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

Approaches to Teaching AIS

Gregory J. Gerard

Florida State University

January 5, 2006

teaching considerations
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
ais teaching approach
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
rea model mccarthy 1982

Internal Agent

control

Resource

EconomicEvent

stock-flow

External Agent

control

duality

Resource

Economic Event

control

stock-flow

Internal Agent

control

REA model (McCarthy 1982)
entrepreneur skit script cast
Entrepreneur Skit (Script): Cast
  • Entrepreneur
  • Loan Shark
  • Guitar Maker
  • Dutiful Employee
  • Rock Star
  • Rock Star Wannabe (Customer)
entrepreneur skit scene 1
Entrepreneur Skit: Scene 1
  • Mon. AM -Entrepreneur borrows

$100 from Loan Shark

Resources

Events

Agents

entrepreneur skit scene 2
Entrepreneur Skit: Scene 2
  • Mon. PM -Entrepreneur buys guitar

for $20 and strap for $1

from Guitar Maker

Resources

Events

Agents

entrepreneur skit scene 3
Entrepreneur Skit: Scene 3
  • Wed. AM -Entrepreneur pays $10 to Dutiful Employee for assembly of guitar and strap

Resources

Events

Agents

entrepreneur skit scene 4
Entrepreneur Skit: Scene 4
  • Wed. AM -Entrepreneur pays $30 to Rock Star to autograph the guitar

Resources

Events

Agents

entrepreneur skit scene 5
Entrepreneur Skit: Scene 5
  • Thurs. PM -Entrepreneur sells guitar to Wannabe for $101

Resources

Events

Agents

entrepreneur skit scene 6
Entrepreneur Skit: Scene 6
  • Fri. AM -Entrepreneur pays back $110 to Loan Shark

Resources

Events

Agents

slide19

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
slide20

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

current structure of course
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
rea resources
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.
critical success factors
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
critical success factors24
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
critical success factors25
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
book recommendation
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
contact information
Contact Information

Please contact me with questions:

Greg Gerard

Florida State University

ggerard@cob.fsu.edu

850-644-9115