1 approaches to teaching ais gregory j. gerard florida state university january 5, 2006
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Approaches to Teaching AISGregory J. GerardFlorida State University
January 5, 2006
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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
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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 …
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REA model (McCarthy 1982)
EconomicEvent
Economic Event
Resource
Resource
Internal Agent
External Agent
Internal Agent
stock-flow
duality
control
stock-flow
control
control
control
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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??
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Entrepreneur Skit (Script): Cast Entrepreneur Loan Shark Guitar Maker Dutiful Employee Rock Star Rock Star Wannabe (Customer)
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Entrepreneur Skit: Scene 1 Mon. AM -Entrepreneur borrows
$100 from Loan Shark
Resources
Events
Agents
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Entrepreneur Skit: Scene 2 Mon. PM -Entrepreneur buys guitar
for $20 and strap for $1
from Guitar Maker
Resources
Events
Agents
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Entrepreneur Skit: Scene 3 Wed. AM -Entrepreneur pays $10 to
Dutiful Employee for assembly of guitar and strap
ResourcesEventsAgents
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Entrepreneur Skit: Scene 4 Wed. AM -Entrepreneur pays $30 to
Rock Star to autograph the guitar
Resources
Events
Agents
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Entrepreneur Skit: Scene 5 Thurs. PM -Entrepreneur sells guitar
to Wannabe for $101
Resources
Events
Agents
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Entrepreneur Skit: Scene 6 Fri. AM -Entrepreneur pays back
$110 to Loan Shark
Resources
Events
Agents
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Modeling Scene 1
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Modeling Scene 2
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Modeling Scene 3
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Modeling Scene 4
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Modeling Scene 5
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Modeling Scene 6
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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
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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
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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
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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.
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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
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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
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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
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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
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Contact InformationPlease contact me with questions:
Greg Gerard
Florida State University
850-644-9115