Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

2021 ◽  
Author(s):  
Ingrid Fisher ◽  
Mark Hughes ◽  
Diane J. Janvrin
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Textual Analysis ◽  
Accounting Information ◽  
Digital Data ◽  
Financial Statement ◽  
Accounting Students ◽  
Accounting Profession ◽  
Financial Statement Analysis ◽  
Accounting Information Systems

The use of textual analysis methods in the accounting profession has grown markedly in recent years. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, with no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course where the content of relevant documents is subject to examination.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach

2020 ◽  
Author(s):  
Qi Liu ◽  
Victoria Chiu ◽  
Brigitte W Muehlmann ◽  
Amelia Baldwin
Keyword(s):  
Information Systems ◽  
Intelligent Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Emerging Technology ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
Technology Tools ◽  
Scholarly Data

This study aims to help educators advance the integration of scholarly data analytics knowledge using emerging technology tools in accounting throughout the curriculum, thereby contributing to teaching for future-oriented practice. It provides an analysis of 215 peer-reviewed data analytics contributions including 16 classroom applications published from 2004 to 2018 in the six journals that have largely served as destinations of technology-related accounting research of all kinds and are commonly referred to as AIS journals, which are the Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, International Journal of Digital Accounting Research, AIS Educator Journal and Intelligent Systems in Accounting, Finance and Management. Accounting educators find detailed guidance on which peer-reviewed data analytics research contributions and tools are available to be integrated into financial and managerial accounting, auditing, accounting information systems, and tax courses.

scholarly journals Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students

2011 ◽  
Vol 5 (5) ◽  
pp. 9
Author(s):  
Evelyn A. McDowell ◽  
Wei Li ◽  
Karen McDougal
Keyword(s):  
Information Systems ◽  
Small Firms ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Students ◽  
Academic Experience ◽  
Accounting Firms ◽  
Accounting Information Systems ◽  
Accounting Firm

According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course.

Enhancing Auditors' Ability to Identify Opportunities to Commit Fraud: Instructional Resource Cases

2012 ◽  
Vol 27 (4) ◽  
pp. 1153-1169 ◽  
Author(s):  
Denise Dickins ◽  
John T. Reisch
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Case Studies ◽  
Accounting Information ◽  
General Information ◽  
Accounting Students ◽  
Team Members ◽  
Accounting Information Systems ◽  
Instructional Resource ◽  
Audit Team

ABSTRACT Research suggests that audit team members, especially staff, may lack the necessary training to be able to identify fraud risks and to develop appropriate responses to identified fraud risks (e.g., Pearson and Singleton 2008; Knapp and Knapp 2001; Braun 2000; Zimbelman 1997). This lack of training may be particularly acute with respect to the perpetration of fraud in automated environments (Filipek 2007). The case studies are designed to improve undergraduate auditing, accounting information systems, and forensic accounting students' abilities to recognize and respond to indicators of fraud and general information technology (IT) control weaknesses.

scholarly journals Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course

2011 ◽  
Vol 15 (3) ◽  
pp. 119
Author(s):  
Duanning Zhou ◽  
Arsen Djatej ◽  
Yining Chen ◽  
David Senteney
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Management Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
Management Information ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Knowledge Content ◽  
The Impact

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.

scholarly journals Making Databases Relevant in the Accounting Information Systems Course: Exercises for the Classroom

10.28945/2702 ◽  
2003 ◽  
Author(s):  
Janette Moody
Keyword(s):  
Information Systems ◽  
Data Structures ◽  
Current Knowledge ◽  
Accounting Information ◽  
Problem Based Learning ◽  
Early Learning ◽  
Accounting Students ◽  
Accounting Information Systems ◽  
Pedagogical Strategy ◽  
Current State

The pivotal role played by computers in acquiring, storing, and processing financial information requires that accountants, and therefore accounting students, have a thorough understanding of the underlying principles of data composition and data structures. In addition, in order to facilitate the deep learning that will sustain these students past the point-and-click mechanics of the software dujour, it is important that a pedagogical strategy such as problem-based learning be used in the classroom, especially during the early learning phases of database courses. This presentation will provide some specific examples of classroom exercises designed to incorporate the student’s current knowledge of everyday business situations with higher order concepts of data models and their impact on managerial information. The presentation will first discuss the current state of Accounting Information Systems curricular, the concepts of problem-based learning, and examples of classroom exercises to teach database concepts to accounting students.

scholarly journals An Accounting Information Systems Perspective On Data Analytics And Big Data During 2015-2020

2021 ◽  
Vol 12 (5) ◽  
pp. 509-514
Author(s):  
Jesús Vargas Villa, Mohammad Haroun Sharairi, Alberto Clavería Navarrete, Gerber F. Incacari Sancho
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Productivity And Competitiveness

Accounting information systems are responsible for providing information that constitutes raw material for decision making in terms of investment, payments to suppliers, payroll, income, among others. The analysis of such information becomes a cornerstone in the positioning strategies through productivity and competitiveness of any organization. When this analysis is applied to large volumes of information, there are Big Data tools that facilitate the grouping of data according to its source or nature. This paper will describe the most influential accounting information systems in the analysis of large volumes of data that affect the decision making of companies in different sectors of the economy during the period between 2015 and 2020.

Infer, Predict, and Assure: Accounting Opportunities in Data Analytics

2015 ◽  
Vol 29 (3) ◽  
pp. 719-742 ◽  
Author(s):  
Gary P. Schneider ◽  
Jun Dai ◽  
Diane J. Janvrin ◽  
Kemi Ajayi ◽  
Robyn L. Raschke
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Current Data ◽  
Decision Makers ◽  
Accounting Information Systems ◽  
Accounting Practice ◽  
Use Of Data ◽  
Accounting Environment ◽  
Organizing Principles

SYNOPSIS The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

GADGET: AN ACCOUNTING DATA GENERATOR

2020 ◽  
Author(s):  
Matthew Holt ◽  
Bradley Lang
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
Transaction Data ◽  
Data Generator ◽  
Revenue Cycle ◽  
Data Analytic

With the proliferation of data analytics in the field of accounting, educators are in need of resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided.

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