Dynamics as a Teaching and Learning Tool:
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Transcript of Dynamics as a Teaching and Learning Tool:
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Dynamics as a Teaching and Learning Tool:
Richard L Banham, JD, PhD, CPAAssociate ProfessorAccounting and LawTennessee State University
Microsoft Dynamics Academic Preconference
The First Step—Restructuring the AIS Course
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Failing to Learn from the Past
What does the history of software in the University teach us?
What is the general perception of teaching software in university/college courses?What can we learn by examining the history of office products?
How are ERP systems utilized today?Are there other possible uses beyond teaching only the software?
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ERP as Teaching and Learning Tool
How does teaching the concept differ from teaching the software?What can ERP software augment accounting principles and practices?How can meaningful change be implemented?
Research on AIS Curriculum DevelopmentModel for Evaluating AIS CurriculumUses as a teaching concept, current and futureBarriers to implementingMethods of overcoming barriers
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Research on AIS CurriculumBadua (2008) Google Search of course syllabi
Premise representative sample Based on frequency of access
FindingsTopics listed eight in 2001 to thirty nine in 2007Frequency analysis -cycles/processes, controls, Microsoft Access, REA, DBMS, flow charts, Great Plains, DFDs, and e-commerce
Results: Current view of what AIS faculty believe are important topics
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Research on AIS Curriculum (cont.)(Dillon & Kruck, 2008) Specialized AIS
Degree ProgramsSurvey of professions covers 56 topics taught in degree programEight topics significantly more important
only one on professors’ list cycles/processes. other seven: financial statements, accounting cycles, auditing, documentation skills (work papers), GAAP, and spreadsheets
Result: Professor’s views not in-sink with CPA practice and consulting professionals
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Research on AIS Curriculum (cont.)Bradford, Richtermeyer, & Roberts,
2007IMA sample not practice but business oriented with 45% Controllers or Asst. ControllersFocus on Systems Flowcharts, Data Flow Diagrams, E-R Diagrams, REA Models, Process Maps, and UML.
Reasons for using flowcharts:79 percent of professionals describe business processes86 percent of professors evaluate a system47 percent of the texts evaluate internal controls
Results: Reasons for teaching diagramming are not uniform
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Research on AIS Curriculum (cont.)
Andrews and Wynekoop, 2004Model developed for MIS Curriculum by professional organizations CPA Vision Project IFA Information Systems PlanPhone survey of professionals delineates skills needed by new hires
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Model Prior to Survey
Comprehension/ Remembering
Analysis/Application
Synthesis/Design/ Evaluation
Impacts / Interrelations
Usage / ProductTechnological /
Operational
What
How
Systems DesignInformation Systems Risks
Risks and ControlsTransaction Processing
Risk/Security
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Final Model
Comprehension/ Remembering
Analysis/Application
Synthesis/Design/ Evaluation
Impacts / Interrelations
Usage / Product
Technological /Operational
Assess Risk ofTechnology
Use technology to assess & control risk
Identify Risk
Evaluate DatabasesDevelop
Databases
Understand Databases
Design Business ApplicationsUse Software
PackagesUnderstand Knowledge
What
How
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Implications and Value of Model
Two Dimensional View of CurriculumExpanding the Level of Learning critical to curriculum developmentViewing curriculum from 3 technology acquisition levels heightens the complexity of the curriculum
Result: Curriculum change in a technology based profession requires a new prospective for both facilitators and students
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Dynamics AX ExamplesWhy AX not GPInitial Project
Business CyclesTrade vs. Sales DiscountsIllustrate Value of Controls Early in the Course
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Dynamics AX Examples (cont.)
Evaluating AX’s Internal ControlsUndergraduate ClassGraduate Class
Chart of Accounts ExerciseProgramming
Fordham, 2005Product Builder Exercise
Project Module and SharePointXBRL and Financial Reporting
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Barriers to Expanding UsageDivide Barriers, 2 Groups
Internal External
Each Group, 4 BarriersInternal
TimeAptitudeSkills Desire
ExternalAcademic AtmosphereTrainingRisk/Reward TimeTechnical Resources
External Limitations
PersonalLimitations
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Internal BarriersTime
IssuesAcademic/Workplace vs. Personal
AptitudeFaculty Familiarity and Comfort with TechnologyEarly adopters of Lotus/Excel
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Internal Barriers (cont.)Skills
Aptitude sets baselineComfort Level in front of studentsTime is underlying constraint
Desire Realization that a current reallocation of time will result in greater benefits in the futureEither the greatest tool or largest barrier
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External BarriersAcademic Atmosphere
Counter-balances DesireAACSB IssuesRecent Monetary Pressure
Increase class sizeRaised standard for reduced teaching loadPublishing pressure not diminishing
External Limitations
Risk/RewardTime
Technical
Resources
Training
Academic
Atmosphere
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External Barriers (cont.)Training
Load issueOn-line Tools
Provide general trainingLimit focus on a specific process
Loss of access to Dynamics Training Manuals
Risk RewardTime, atmosphere, and internal constrains dictate
External Limitations
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External Barriers (cont.)Technology
Status of Efforts to Address
VP imagePartner ProgramLoss of Terminal Services
Breaching the Firewall
External Limitations
Risk/RewardTime
Technical
Resources
Training
Academic
Atmosphere
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Possible SolutionsDiscussion Forum
Recognize that DYNAAA has been active in working to provide solutionsDiscuss alternative proposals Based on personal experiences
External Limitations
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Academic AtmosphereDecision to publish proceedingsFacilitate joint research projectsSupport research studies –
Encourage User Groups, VAR’s, and Customers
Types of ResearchKnowledge and curriculumCompliance, controls, and monitoring. Delineation of ERP issues outside AIS area.
Academic and Professional JournalUser groups and MSDN AllianceEditorial Board of academics and technical reviewers – Best Papers Issue
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TrainingNecessary Training Materials
CD format materialsCertified Training Program (alternative)
Documentation tool for teaching
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Technical IssuesSharePoint Issue
Dynamics reliance on SoftwareMSDN Membership Solution
Available to departments for a yearly feeDownloads of any licensed product available to students Use Visio in AIS Course for diagramming
State support and Hardware NeedsAcademic Configuration based on Users/Product
Server SpecificationsConfiguration Specifications
Mentoring ProgramGrant Program Established
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Risk/ Reward Time BarrierDYNAA Newsletter
Highlight innovative use of Dynamics products Distribute newsletter to Department Heads Establish “Partner Needed” column
User GroupsProvide insight into issues Connect with CFO’s and others in accounting Remove financial barrier of $400/year
Change selection process, Advisory Board
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