Introducing RPA in an Undergraduate AIS Course: Three RPA Exercises on Process Automations in Accounting

2020 ◽  
Vol 17 (2) ◽  
pp. 25-30
Author(s):  
BriAuna Keys ◽  
Yibo (James) Zhang
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
The Internet ◽  
Process Automation ◽  
Accounting Information Systems ◽  
Erp System ◽  
Class Time ◽  
Wide Range ◽  
Hands On

ABSTRACT This article presents three exercises that introduce the applications of robotic process automation (RPA) for accounting tasks. The objective of these exercises is to provide undergraduate accounting students with an introduction to RPA that provides hands-on practice during class time. The three exercises cover a wide range of RPA applications, including logging into an ERP system, extracting data from the internet, and entering information from Excel to PDF. We have developed three hands-on, step-by-step exercises using UiPath as the software of choice. We also provide guidance and Teaching Notes regarding how to implement the three exercises in an undergraduate accounting information systems (AIS) course.

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

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.

Teaching Business Transaction Cycles Using a Hands-on Activities Approach

2021 ◽  
Author(s):  
Tawei David Wang ◽  
Victoria Chiu ◽  
Yunsen Wang ◽  
Tiffany Chiu
Keyword(s):  
Critical Thinking ◽  
Project Management ◽  
Information Systems ◽  
Business Processes ◽  
Accounting Information ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Class Versus ◽  
Accounting Information Systems ◽  
Hands On

We present a novel hands-on approach for teaching students the concepts and business processes of transaction cycles. Specifically, the hands-on activities focus on sales and procurement cycles. Upon completion of the hands-on activities, students will a) develop a better understanding of the business processes and business forms for sales and procurement cycles and b) build relevant critical thinking skills. We evaluate students’ learning by providing a comparison between students who learned the concepts of transaction cycles and business processes and performed the transaction cycle hands-on activity in class versus those students who only learned the concepts of transaction cycles and business processes in class. Although the hands-on activities were used in an accounting information systems class, they can also be applied to other business disciplines, such as engineering and project management classes.

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.

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.

scholarly journals Innovators Dilemma And An Association For Accounting Information Systems Educators

2000 ◽  
Vol 4 (4) ◽  
pp. 77-98
Author(s):  
John J. Cheh
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Professional Growth ◽  
Accounting Information ◽  
Smooth Transition ◽  
Innovative Technology ◽  
Accounting Information Systems ◽  
Difficult Time ◽  
Hands On ◽  
The Impact

Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to restructure their old curriculum to the fast changing market places. Yet, the strong market demands for information technology graduates and declining enrollments in the traditional accounting programs across the nation provide an incentive for accounting educators in many institutions to rethink their long term strategy in surviving this tumultuous time and preparing for the challenging future ahead (Albrecht and Sack, 2000). Against this backdrop of radical changes, the new conferences for AIS educators held consecutively for two years (AIS Educator Conference, 1999, 2000) were devoted to the professional growth of AIS educators. And the conferences drew serious attention from AIS faculty, particularly, those who are interested in teaching practical and hands-on application-driven information technology (IT) to their students. In this paper, I examine various issues related to this idea of creating a new organization for AIS educators independent from AAA. First, I highlight the paradigm shift in accounting industry for the last three decades from the traditional accounting services to accounting and information systems (AIS) services. Then, I delve into exploring who AIS educators are. Once the AIS educators model is established, I examine the missions and purposes of two independent organizations: one is the existing AAA, and the other is one yet to be formed, a new organization for AIS educators. Once the differences and similarities between organizations missions and purposes are established, I examine the implications of creating the new AIS educators organization, using the findings from Christensens study (1997), and similar studies on the impact of innovative technology on organizational changes.

A Problem-Solving Based Teaching Approach to Database Design

2020 ◽  
Author(s):  
Anil Singh ◽  
Vikram Bhadauria ◽  
Anil Gurung
Keyword(s):  
Accounting Information ◽  
Real Life ◽  
Database Design ◽  
Accounting Students ◽  
Skill Levels ◽  
Accounting Information Systems ◽  
Accounting Curriculum ◽  
Hands On ◽  
Hands On Learning ◽  
Learning Projects

Although Database skills are essential skills required for accounting students, a substantial gap exists between available and required skill levels in the industry. The significant changes in accounting information systems in modern enterprises require revisions to the accounting curriculum. When addressing this gap, researchers have identified a hands-on approach as the preferred method for learning Information Technology (IT) related skills such as in databases. The industry prefers students with hands-on learning projects mimicking real-life situations involving fixing problems rather than following steps. To this end, we develop a problemsolving based approach to enhance hands-on learning in database design. In this teaching module, students fix a partially completed database with defects intentionally placed by theinstructor. By involving in active thinking to fix and enhance the database, students not only gain confidence in working with databases but also learn valuable concepts in database design.

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