12/1/2005
An Empirical Study of Effective Teaching Model for Accounting Information System
Course
Nancy Chun Feng
Gordon College
--------------------------------------------------------------------------------------------------------------------This paper proposal is prepared for discussion at the 2006 Journal of Information System New
Scholars Research Workshop, on January 5, 2006, at Scottsdale, Arizona.
Nancy Chun Feng is an Assistant Professor of Business, Department of Economics and Business
Gordon College, 255 Grapevine Road, Wenham, MA 01984.
12/1/2005
An Empirical Study of Effective Teaching Model for Accounting Information System
Course
Nancy Chun Feng
Gordon College
Abstract
This study would exam current AIS course teaching practices including the teaching
materials and methodology for a variety of AIS course topical coverage among different levels of
higher education institutions in US.
A research survey will be designed and distributed among faculties who are teaching or
have taught Accounting Information System courses in US. The survey will cover the textbooks,
topics, methodologies applied by the AIS faculties and the students’ course feedback. This study
will gather syllabi from either AIS faculties or internet as another data source.
The purpose of this research is to propose efficient teaching model for individual AIS
topics in AIS courses taught at different levels of institutes by 1) reviewing AIS course teaching
literatures in the past; 2) analyzing the survey results, the syllabi and other related data collected
by this study; 3) comparing patterns of teaching models at different levels of colleges, and
universities.
Introduction
AIS course teaching faces a lot of challenges due to two major macro factors. Fast
technological development in recent years contributes the most to the changes of AIS
curriculum. The economic and social environmental changes, such as corporate scandals,
terrorism attacks, bring modifications in accounting theories and practices. AIS course content,
in turn, needs to accommodate these changes.
There are some micro factors increasing the difficulties in AIS course teaching: 1) lack of
standardized textbook and teaching materials; 2) weak integration of AIS projects with computer
programming (Wu, 1983); 3) diverse students’ background and various levels of students’
expectations; 4) less extensive researches on effective AIS teaching methodology; 5) unleveled
AIS instructors’ teaching experience and background.
These challenges faced by AIS teaching, on the other hand, present great opportunities
for future improvement. The purpose of this study is to summarize current AIS teaching
practices and to locate the efficient teaching methodology for meeting a variety of students’
expectations.
Recent Studies
A synthesized teaching model, including theory, case study, system design and
programming, was proposed about two decades ago (Wu, 1983). This is a notable study on AIS
curriculum and three teaching methods were recommended by Wu (1983): class lecture, case
study, and programming. However, survey response rate low as 26.5% in Wu’s (1983) study
suggests that his conclusion may have non-response bias.
Groomer and Murthy (1996) addressed the AIS course teaching materials, topics,
students assignments, grading, etc. in their empirical study of the accounting information
systems course. Their studies cover comprehensive prospects of AIS course teaching, including
school and instructor demographics, conduct of AIS courses such as materials, topics,
instructional assignments, and grading, and factors affecting AIS course content. At the end of
their study, Groomer and Murthy (1996) suggested further study on effective teaching
methodology for achieving specific learning objectives.
Van Meer and Adams (1996) studied New Zealand-based accounting information
systems curriculum and compared different views between practitioners and academics groups
with regard nine AIS curriculum categories and 29 individual AIS topics. They found that the
differences reside in three key areas: information technology, practical skills and system
analysis, and concluded that future AIS course design needs to be both academically and
practically relevant to accounting students’ needs.
Some recent researches on AIS curriculum concerned with either a particular teaching
approach like the REA Modeling Approach(McCarthy 2003), or a specific teaching prospective,
such as AIS course topical coverage (Bain, et al 2002), topics covered in AIS curricula(Davis, et
al 1988), and application of manual practice sets in AIS course projects (Savage, et al 2003).
However, with the rapid development in technology during last decade, relatively few
recent studies have been carried out to summarize the most effective teaching methodology for
individual topic covered in AIS course, or compare the teaching models among different levels
of colleges (i.e. community colleges vs. undergraduate institutions, or big universities vs. small
colleges, public schools vs. private ones, traditional institutes vs. online universities, etc.) for
meeting various levels of learning objectives. With less standards and intensive research on AIS
course teachings, the AIS curriculum faces challenges and needs improvements. O’Donnell and
Moore (2005) studied the AIS course offerings in accounting programs in US, and pointed out
that students’ were less satisfied in AIS courses than in traditional accounting courses like
financial accounting, auditing, taxation, etc.
Accounting Education Change Commission (1990) emphasized the need to update
instructional methods and materials with the changes in environment. With fast changing
technologies in recent decade, it is important to revisit the topic on AIS course teaching
methodology and search for effective teaching models.
Research Method
Survey questionnaire is constructed and will be distributed to AIS faculties at variety of
colleges and universities in US. The questionnaire will cover the following areas related to
teaching models for AIS courses: 1) General course instruction model, including teaching
objectives or focus, textbook adopted for the AIS course, topics covered in class, software
chosen for lecture or group projects, technical instructional tools (Blackboard, WebCT, internet,
etc.) utilized outside classroom to facilitate teaching, frequency of tests and testing format
(multiple choice, true/false, essay, etc.); 2) Topic-specific instructional methodology, including
class time arrangement(lecture, discussion, etc.), teaching aids(power point slides, video,
demonstration, etc.), assignment format (individual or group project, manual project or computer
project, system design or analysis, etc.); The list of topics will be presented by previous studies (
e.g. Smith, et al 1993; Groomer, et al 1996; American Accounting Association, 1987; Bain, et al
2002); 3) Demographic information of school, instructors, and students, including the size, type,
and mission of school, the rank, highest degree achieved, and AIS teaching experience of
instructors, the enrollment in AIS course, and the level of students at the time when they take the
AIS course; 4) Students’ experiences of AIS courses, including students’ expectation of the AIS
course, students’ feedback on teaching techniques utilized both at course level and topic level
based on instructors’ observation, ranking from most favorite teaching methodology welcomed
by students to the least popular one, and the problems reported by students, etc.
The draft of questionnaire will be presented at the 2006 Journal of Information System
New Scholars Research Workshop to get initial feedback for the final survey design. Internet
search is another data collection method for this study.
Results
The survey results will be presented in the following order:
Parametric View of Survey Data
I.
Response Rates
II.
Teaching Environment
a. School/Institutional General Profile
b. School Technological Expenditures, etc.
III.
Teaching Materials
a. Textbooks
b. Software Packages
c. Manual Practice Set
IV.
Topical Coverage
V.
Teaching Instruments
a. General Course Instruction Tools (Blackboard, WebCT, etc.)
b. Topic-specific Instructional Methodology
VI.
Instructors’ Demographic Information
a. Rank
b. Teaching Experience
c. Education Level
VII.
Students’ AIS Experience
a. Learning Objectives/Expectations
b. Feedback on AIS teaching methodology
Segmented View of Survey Data
Comparison at Institutional Level:
Big Universities vs. Small Colleges;
Public Schools vs. Private Schools;
Traditional Institutions vs. Distance-Learning Organizations.
Conclusions and Recommendations
The concluding remarks will be made based on the analysis of survey data. Effective
teaching models will be recommended both at specific AIS topic level and institutional level for
meeting various learning objectives.
References
Accounting Education Change Commission (AECC). 1990. Objectives of Education for
Accountants: Position Statement Number One, Issues in Accounting Education (Fall), Vol. 6,
No. 2, pp.307-312.
American Accounting Association (AAA). 1987. Report of the AAA Committee on
Contemporary Approaches to Teaching Accounting Information Systems, Journal of Information
Systems (Spring), pp. 127-156.
Bain, C. E., A. I. Blankley, and L. M. Smith. 2002. An Examination of Topical Coverage for the
First Accounting Information Systems Course, Journal of Information Systems (Fall), Vol. 16,
No. 2, pp. 143-164.
Davis, J. R., and R. A. Leitch. 1988. Accounting Information Systems Courses and Curricula:
New Perspectives, Journal of Information Systems (Fall), Vol. 3, Issue 1, pp. 153-167.
Groomer, S. M., and U. S. Murthy. 1996, An Empirical Analysis of the Accounting Information
Systems Course, Journal of Information Systems (Fall), Vol. 10, No. 2, pp. 103-127.
McCarthy, W. E. 2003. The REA Modeling Approach to Teaching Accounting Information
Systems, Issues of Accounting Education (November), Vol. 18, No. 4, pp. 427-441.
O’Donnell, J., and J. Moore. 2005. Are Accounting Programs Providing Fundamental IT Control
Knowledge, CPA Journal (May), Vol. 75 Issue 5, pp. 64-66.
Savage, H. M., and D. B. Law. 2003. The Practice Set: A New Spin on an Old Idea, Journal of
Education for Business(November/December), Vol. 79 Issue 2, pp. 75-78.
Smith, L. M., and C. E. Bain. 1993, The Scope of Accounting Information Systems Course:
Based on Textbook Coverage and a Faculty Survey. Accounting Educators’ Journal (Fall), pp.
1-11.
Van Meer, Greg, and M. Adams. 1996. Accounting information systems curriculum: an
empirical analysis of the New Zealand-based accounting academics and practitioners,
Accounting Education (December), Vol. 5, Issue 4, pp. 283-296.
Wu, F. H. 1983. Teaching Accounting Information Systems: A Synthesis, Issues of Accounting
Education, Issue 1, pp. 132-146.
ACCOUNTING INFORMATION SYSTEM COURSE TEACHING SURVEY
INSTRUCTIONS:
All information gathered through this survey for the purpose of analyzing AIS course teaching
practices in aggregate analysis. Individual demographic information is confidential, will not be
shared with others, and will not be identifiable from the aggregate analysis.
Please send completed survey to:
Professor Nancy Chun Feng
Gordon College,
Wenham, MA 01984
(Telephone: 978-867-4184; fax: 978-867-4671)
SCHOOL DEMOGRAPHIC INFORMATION
Institution:
_______________________________________
Institution Type:
_____ 4-year Public University
_____ 4-year Private University
_____ 4-year Private College
_____ Other: __________________________
_____ Community College
_____ Distance Learning Institutes
_____ 4-year Public College
School Size (student enrollment):
_____ below 1000
_____ 2000 - 5000
_____ above 10000
_____ 1000 - 2000
_____ 5000 - 10000
School Technical Expenditure (the percentage of IT section spending over school total budget)
_____ below 5%
_____ 5% - 25%
_____ 26% - 50%
_____ above 50%
INSTRUCTOR DEMOGRAPHIC INFORMATION
Department which you are in:
_____ Accounting Information System
_____ Accounting
_____ Business and Management
_____ Economics and Business
_____ Others: __________________________
Department Size:
_____ 1-5 full-time faculty
_____ more than 10 full-time faculties
_____ 6-10 full-time faculties
Academic Rank:
_____ Full Professor
_____ Assistant Professor
_____ Adjunct Instructor
_____ Associate Professor
_____ Lecturer
Credentials:
_____
_____
_____
_____
Ph.D.
_____ D.B.A.
ABD
_____ M.B.A.
Other masters’ degree: ________________
Other: __________________________
Years since Completion of Degree:
_____ 0-5 years
_____ 11-15 years
_____ over 20 years
Primary Research Interests:
_____ AIS/IS
_____ 6-10 years
_____ 16-20 years
_____ Auditing
_____ Behavioral
_____ Education
_____ Financial/Capital markets
_____ Managerial/Cost
_____ Tax
_____ Others: __________________________
Secondary Research Interests:
_____ AIS/IS
_____ Auditing
_____ Behavioral
_____ Education
_____ Financial/Capital markets
_____ Managerial/Cost
_____ Tax
_____ Others: __________________________
AIS TEACHING MATERIALS
A. Textbooks
Textbooks used in AIS courses
_____ Bagranoff, N. A., M. G. Simkin, and C. S. Norman., Core Concept of Accounting Information
_____
_____
_____
_____
_____
_____
_____
Systems
_____ Edition, John Wiley
Bodnar, G. H., and W.S. Hopwood. Accounting Information Systems,
_____ Edition, Prentice Hall
Boockholt, J. L., Accounting Information Systems,
_____Edition, Irwin/McGraw-Hill
Gelinas, U. J., S. G. Sutton, and A. E. Oram, Accounting Information Systems,
_____Edition, South-Western
Hall, J. A. Accounting Information Systems,
_____ Edition, South-Western
Heagy, C. D., J. F. Nash, and H. M. Courtney, The Design, Selection, and Implementation of
Accounting Information Systems
Hollander, A. S., E. L. Denna, and J. O. Cherrington. Accounting, Information Technology, and
Business Solutions,
_____ Edition, Irwin
Hunton, J. E., S. M. Bryant, and N. A. Bagranoff. Core Concept of Information Technology
Auditing
_____ Edition, John Wiley
_____ Romey, M. B., P. J. Steinbart, and B. E. Cushing. Accounting Information Systems
_____ Edition, Prentice Hall
_____ Smith, L. M., K. T. Smith, and D. S. Kerr. Accounting Information Systems
_____ Edition, Houghton-Mifflin Custom Publishing
_____ Wilkinson, J. W., and M. J. Cerullo, Accounting Information Systems
_____ Edition, John Wiley
_____ Others:
________________________________________________________________________
_______
B. Software Applications
_____ Database Financial Application
Please specify: _______________________________________________
_____ Database Management Systems
Please specify: _______________________________________________
_____ ERP
Please specify: _______________________________________________
_____ Flowchart Software
Please specify: _______________________________________________
_____ General Ledger
Please specify: _______________________________________________
_____ General Office
Please specify: _______________________________________________
_____ Internet
Please specify: _______________________________________________
_____ Spreadsheets
Please specify: _______________________________________________
_____ Other:
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
C. Topics Covered
_____ Introduction to Accounting Information Systems
_______ % class time spent on the above topic
_____ System Development and Documentation Techniques
_______ % class time spent on the above topic
_____ Database Concepts
_______ % class time spent on the above topic
_____ Expenditure Cycle
_______ % class time spent on the above topic
_____ Production Cycle
_______ % class time spent on the above topic
_____ Revenue Cycle
_______ % class time spent on the above topic
_____ Human Resource and Payroll Cycle
_______ % class time spent on the above topic
_____ General Ledger and Reporting
_______ % class time spent on the above topic
_____ REA Model
_______ % class time spent on the above topic
_____ Internal Control
_______ % class time spent on the above topic
_____ IT Auditing
_______ % class time spent on the above topic
_____ International Issues
_______ % class time spent on the above topic
_____ Other:
_______________________________________________________________
_______ % class time spent on the above topic
_______________________________________________________________
_______ % class time spent on the above topic
_______________________________________________________________
_______ % class time spent on the above topic
AIS TEACHING METHODOLOGY
A. General Course Teaching Instruction Tools
_____ Lecture
_____ Internet
_____ Blackboard
_____ PowerPoint Presentation
_____ WebCT
_____ Computer Lab
_____ Demonstration
B. Topic-specific instructional methodology
Introduction to Accounting Information Systems
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
System Development and Documentation Techniques
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Database Concepts
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Expenditure Cycle
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Production Cycle
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Revenue Cycle
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Human Resource and Payroll Cycle
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
General Ledger and Reporting
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
REA Model
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Internal Control
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
IT Auditing
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
International Issues
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
Other:
_______________________________________________________________
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
_______________________________________________________________
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
_______________________________________________________________
______ Lecture ______ PowerPoint ______ Discussion ______ Lab ______
Demonstration
C. Assignments
________ Accounting package evaluation
________ Accounting application project
________ Database assignments
________ Manual project sets
________ Programming assignments
________ Spreadsheet assignments
________ General Office
________ Combination (Spreadsheet, database, general office)
________ Other (Please specify)
____________________________________________________
D. Testing Format
________ Short Answer
________ Lab Test
________ Multiple Choice
________ Essay
________ Other (Please specify)
____________________________________________________
E. Grading Basis (Please specify grading percentage)
________% Quizzes
________% Term Papers
projects
________% Class Attendance and Participation
projects
________% Cases
________% Final Examinations
________% Assignments
________% Computer-related
________% Non-Computer-related
________% Mid-term examinations
STUDENTS’ AIS EXPERIENCE
A. Students’ Prospective Career Field
_______ Accounting
_______ IT
_______ Other: (Please specify) ___________________
A. Learning Objectives/Expectations
_______ Gain AIS Knowledge
Requirement
_______ Prepare for CPA Exam
_______ Other (Please specify)
___________________________________________________
_______ Auditing
_______ Consultant
_______ Meet Degree
C. Course Feedback
Were students in general satisfied with the quality of the course instruction they received in AIS
courses?
_______Yes
_______ No
Based on your observations, students in AIS course would rank the following topics from 1-5
(1=most favorite; 5=least favorite)
_______ Introduction to Accounting Information Systems
_______ System Development and Documentation Techniques
_______ Database Concepts
_______ Expenditure Cycle
_______ Production Cycle
_______ Revenue Cycle
_______ Human Resource and Payroll Cycle
_______ General Ledger and Reporting
_______ REA Model
_______ Internal Control
_______ IT Auditing
_______ International Issues
_______ Other: _________________________________________
Based on your observations, students in AIS course would rank the following teaching
techniques from 1-5 (1=most favorite; 5=least favorite)
_______ Lecture
_______ PowerPoint
_______ Discussion
_______ Lab
_______ Demonstration
_______ Other (Please specify) __________________________
D. Problems Reported By Students
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
FINAL QUESTIONS
What was the most positive aspect of your AIS teaching experience?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
What was the least positive aspect of your AIS teaching experience?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
What would you recommend to other AIS instructors do to attract, and retain more and better
students, and to meet students’ learning objectives?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________