scholarly journals Using an Online Tutorial to Teach REA Data Modeling in Accounting Information Systems Courses

2017 ◽  
Vol 12 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Poh-Sun SEOW ◽  
Gary Pan
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Modeling ◽  
Student Learning Outcomes ◽  
Teaching Excellence ◽  
Accounting Information Systems ◽  
Online Tutorial ◽  
Student Academic Performance ◽  
Self Study ◽  
Study Application

ABSTRACT Online learning has been gaining widespread adoption due to its success in enhancing student-learning outcomes and improving student academic performance. This paper describes an online tutorial to teach resource-event-agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model. As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. Instructors can access the REA online tutorial at http://smu.sg/rea. An independent survey by the University's Centre for Teaching Excellence found a significant increase in students' perceived knowledge of REA data modeling after using the REA online tutorial compared to their knowledge prior to using the tutorial. Students also rated their overall satisfaction with and the effectiveness of the REA online tutorial as high.

REA-Semantic Teaching in the Accounting Information Systems (AIS) Courses

2021 ◽  
pp. 1075-1090
Author(s):  
Husam A. Abu-Khadra ◽  
Shamsul I. Chowdhury
Keyword(s):  
Information Systems ◽  
Relational Database ◽  
Flipped Classroom ◽  
Basic Knowledge ◽  
Accounting Information Systems ◽  
Online Tutorial ◽  
Study Material ◽  
Self Study ◽  
Supplementary Material ◽  
Logical Design

This paper complements the Seow and Pan self-study online tutorial by providing a condensed version of the REA data modeling. It provides the basic knowledge in designing a relational database in AIS. Furthermore, a clear methodology is provided on how to create a system logical design using a design approach that relies on business knowledge. This paper can be used as a teaching aid for self-study material, a flipped classroom model or as supplementary material for an adopted textbook.

scholarly journals Methods Of Teaching To The Course Of Accounting Information Systems: Factors Of Preference

2008 ◽  
Vol 12 (1) ◽  
pp. 103-112 ◽  
Author(s):  
Yousef Shahwan
Keyword(s):  
Information Systems ◽  
Relational Database ◽  
Teaching Methods ◽  
Accounting Information ◽  
Data Modeling ◽  
Database Design ◽  
Current Situation ◽  
Accounting Information Systems ◽  
Business System ◽  
Systems Requirements

Accounting information systems (AIS) is a new course of accounting in the sense that the methods of teaching may differ from one school to another. There has been no such of a standard outline that best describes the important topics to be covered in the course of AIS (McCarthy 1999). Although much effort has been made towards the development of standard lists of topical materials, the space is widely open for research in this debate. It has been noted recently that AIS course textbooks include the relational database design and development as an important part adopted by instructors in teaching the course of AIS (Hollander et al. 2006; Romney and Steinbart 2006). This paper evaluates the current situation for teaching methods sued in the course of AIS and indicates several factors that may preference one method over another method of teaching to the AIS course. It reviews a variety of methods adopted in teaching AIS with emphasize on the data modeling approach using cardinalities and the documentation techniques of flowcharting. The study indicates that preference among variety of teaching methods is based on the method that may increase students' motivation and desire to study AIS, and the relevancy and reliability of the business system. It also indicates that improving students' ability to cope with the higher volatility of systems' requirements now days is another factor that may preference one over another methods of teaching to the course of the AIS.

scholarly journals Design And Evaluation Of An Internet Study Tool As A Data Collection Device

2002 ◽  
Vol 6 (1) ◽  
pp. 7-16
Author(s):  
Guido L. Geerts ◽  
Barbara A. Waddington
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Accounting Information ◽  
Data Modeling ◽  
The Internet ◽  
Accounting Information Systems ◽  
Collection Device ◽  
Internet Study ◽  
Reported Data ◽  
And Task

This paper describes the design, capabilities, strengths and weaknesses of a tool that collects data from subjects through the Internet. The Internet tool was designed for students studying cardinalities, a difficult data modeling topic frequently taught in the accounting information systems course. The Internet tool was able to observe usage and task accomplishments of subjects. We used these observations to learn characteristics about tool usage and to compare computer-recorded and self-reported data. These comparisons allow us to evaluate the Internet tool as a data collection device.

The Belgian Chocolate Company: A Dynamic Data Modeling and Database Design Case for the Accounting Information Systems Class

2000 ◽  
Vol 14 (1) ◽  
pp. 53-74 ◽  
Author(s):  
Guido L. Geerts ◽  
Barbara A. Waddington
Keyword(s):  
Information Systems ◽  
Unique Feature ◽  
Accounting Information ◽  
Data Modeling ◽  
Database Design ◽  
Model Data ◽  
Accounting Information Systems ◽  
Dynamic Web ◽  
Design Students ◽  
Design Case

The Belgian Chocolate Company (BCC) case was designed to be used in an accounting information systems (AIS) class with strong emphasis on the Resource-Event-Agent (REA) model, data modeling, and database design. Students are asked to design, implement, and use an accounting database. A unique feature of the case is its delivery through the Internet by means of a dynamic web site. Instructors are able to adapt the content of the case to their specific needs and to create individualized assignments for students.

Stevie: A Dynamic, Between-Instructor Collaborative Internet Tool for Learning Cardinalities

2002 ◽  
Vol 16 (1) ◽  
pp. 75-89 ◽  
Author(s):  
Guido L. Geerts ◽  
Barbara A. Waddington ◽  
Clinton E. White
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Modeling ◽  
Learning Objectives ◽  
Internet Technology ◽  
Business Practices ◽  
Collaborative Effort ◽  
Accounting Information Systems ◽  
Internet Application ◽  
Specific Learning

Instructors increasingly use a data modeling approach to teach accounting information systems (AIS). An important part of data modeling is the specification of cardinalities. Cardinalities represent constraints on the participation of entities in a relationship and are used to express business practices. Stevie is an Internet tool that helps students learn cardinalities. Stevie has a number of unique features. First, Stevie is a collaborative effort; its content is created by a number of instructors. Second, Stevie is a dynamic Internet application. Dynamic Internet technology enables instructors to manage student accounts, add exercises, and create customized assignments. Further, customized assignments make it easy for instructors to adapt Stevie's content to specific learning objectives for their AIS course. For example, instructors can create assignments where students have to define stereotypical cardinality patterns or heuristics for REA relationships. Finally, Stevie supports accounting-specific classifications that make the creation of customized assignments for the AIS class easier.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

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