1

Approaches to Teaching AISGregory J. GerardFlorida 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

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 …

4

REA model (McCarthy 1982)

EconomicEvent

Economic Event

Resource

Resource

Internal Agent

External Agent

Internal Agent

stock-flow

duality

control

stock-flow

control

control

control

5

W.E.McCarthy 2002

Figure 1 -- A business process pattern (REA model) for the business entrepreneur script (value chain)

Finished Goods

RawMaterials

Cash Cash

Labor

sell finishedgoods

purchase newmaterials and

labormake stuff

Give Take

E

AA

E

RR

AA

OBJECTS??

6

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

7

Entrepreneur Skit: Scene 1 Mon. AM -Entrepreneur borrows

$100 from Loan Shark

Resources

Events

Agents

8

Entrepreneur Skit: Scene 2 Mon. PM -Entrepreneur buys guitar

for $20 and strap for $1

from Guitar Maker

Resources

Events

Agents

9

Entrepreneur Skit: Scene 3 Wed. AM -Entrepreneur pays $10 to

Dutiful Employee for assembly of guitar and strap

ResourcesEventsAgents

10

Entrepreneur Skit: Scene 4 Wed. AM -Entrepreneur pays $30 to

Rock Star to autograph the guitar

Resources

Events

Agents

11

Entrepreneur Skit: Scene 5 Thurs. PM -Entrepreneur sells guitar

to Wannabe for $101

Resources

Events

Agents

12

Entrepreneur Skit: Scene 6 Fri. AM -Entrepreneur pays back

$110 to Loan Shark

Resources

Events

Agents

13

Modeling Scene 1

14

Modeling Scene 2

15

Modeling Scene 3

16

Modeling Scene 4

17

Modeling Scene 5

18

Modeling Scene 6

19

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

20

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

21

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

22

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.

23

Critical Success FactorsHow do you avoid poor teaching evaluations

(SPOT)? Most important: concern for students Fairness Clear communication High, but achievable, expectations Management of student expectations

24

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

25

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

26

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

27

Contact InformationPlease contact me with questions:

Greg Gerard

Florida State University

ggerard@cob.fsu.edu

850-644-9115