teaching and learning in accounting information systems for

10th Global Conference on Business & Economics ISBN : 978-0-9830452-1-2

Teaching and Learning in Accounting Information Systems

for Accounting Courses

(Revised Manuscript GCBE # 2723)

Submit to 10th Global Conference on Business & Economics Rome, Italy

October 15-16, 2010

Supattra BoonmakAssociate Professor of Accounting Information Systems

Department of AccountingFaculty of Commerce and Accountancy

Chulalongkorn UniversityBangkok 10330

Thailand

[email protected]@yahoo.com

Acknowledgements

I thank Kim ungerswim and also thanks Stephen Lorriman for help editing.

October 15-16, 2010Rome, Italy

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mailto:[email protected]

mailto:[email protected]




Supattra Boonmak, Chulalongkorn University, Bangkok, Thailand

ABSTRACT

This research discusses the theoretical and practical issues related to the use of the SD technique taught to and learnt by students in an accounting information system course. The SD techniques used in this study are system flowchart, data flow diagram, entity-relationship diagram, resource-event-agent, process maps, and Unified Modeling Language. Respondents are students. The results include Systems Diagrams employed and prepared for students. The findings in this research also provide a descriptive analysis and Pearson chi-square test. The results reveal that SD techniques are most popular for teaching to students and are important for students in their learning of an accounting information system course. This study is useful to and supports students in their learning.

Keywords : Teaching and Learning; system diagram technique; system diagram; AIS;


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Supattra Boonmak, Chulalongkorn University, Bangkok, Thailand

ABSTRACT This research discusses the theoretical and practical issues related to the use of the SD technique taught to and learnt by students in an accounting information system course. The SD techniques used in this study are system flowchart, data flow diagram, entity-relationship diagram, resource-event-agent, process maps, and Unified Modeling Language. Respondents are students. The results include Systems Diagrams employed and prepared for students. The findings in this research also provide a descriptive analysis and Pearson chi-square test. The results reveal that SD techniques are most popular for teaching to students and are important for students in their learning of an accounting information system course. This study is useful to and supports students in their learning.

Keywords : Teaching and Learning; system diagram technique; system diagram; AIS;

INTRODUCTION In this study, I make further developments on my prior research paper entitled “System Diagram Technique-Based Development of an Inter-Enterprise AIS in the Global Environment and Course Learning.” System Diagrams (SD) are an integral component of system documentation and have become increasingly important in response to heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley Act (Bradford et al.2007). The prior research of Marianne Bradford, Sandra B. Richtermeyer, and Douglas F. Roberts’ “System Diagramming Techniques: An Analysis of Methods Used in Accounting Education and Practice” (2007) is also used as a basis in this study.

Thus, the major purposes of this study are using system diagram developed by instructor to: (1) teach students and ask them to prepare system diagrams (SD) and develop accounting information systems (AIS); (2) investigate how students learn in accounting and accounting information system major courses. System diagram techniques used in this study include: system flowcharts (SFC), data flow diagrams (DFD), entity-relationship (E-R) diagrams, resource-event-agent (REA) models, and Unified Modeling Language (UML). These various system diagram techniques are taken from many well-established accounting information system and information system textbooks, including Enterprise Information Systems (2005) by Dunn, Cherrington and Hollander; Information System Development (2006), 4th edition by Avison and Fitzgerald; Accounting Information Systems (2008), 10th edition by Bagranoff, Simkin and Strand; Accounting Information Systems (2008) by Hurt; Accounting Information Systems (2008) by Hall; Accounting Information Systems (2008), 7th edition by Gelinas, and Dull; Accounting Information Systems (2009), 11th edition by Romney and Steinbart; Accounting Information Systems (2006) by Rama and Jones.

OVERVIEWSystem Diagram Techniques In the work of Bradford et al. (2007), SD can play a vital role in documentation by graphically depicting internal controls, data flow, and information flow related to key processes that support organization. System diagrams (SD) are an integral component of


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system documentation and have become increasingly important in response to the heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley ACT. SD is also an important concept in accounting information systems. This study examines SD commonly included in accounting curricula and compares these methods with those used by accounting practitioners. The SDs included in the study are system flowcharts, entity-relationship diagrams, data flow diagrams, resource-event-agent models, process maps, and Unified Modeling Language.

In this study, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service (Borthick and Jones 2007). This paper describes a unique learning outcome process for the assessment of an undergraduate course in AIS. The author first frames the importance of assessment for motivating faculties to foster “continuous improvement” in student learning (Diagle et al.2007). Although the databases are supplied in the form of Microsoft Access files, the simulation can be worked with any database query tool. The simulation helps learners develop their capabilities for designing audit objectives and procedures for testing system development and for querying databases (Borthick and Bowen 2008). The simulation, workable with a database query tool or audit software, is appropriate for students with querying proficiency and audit procedure design capability (Borthick and Curtis 2008).

This data model, the process model, the role-process links, and the reports were used to estimate the front-end costs and cost changes associated with the new system. The process model indicated that the sales call process would change. Separate data diagrams were constructed for building into a single diagram. Process diagrams specified activities and linked them to the data. The process model output of the system analysis did point out certain improvements in internal efficiencies. System analysis proved to be useful in identifying these maintenance costs, since the consumption of paper and wireless services could be better estimated once the data and process models were created (Bajaj, Bradley, and Cravens 2008). The rules established by Elmasri and Navithe (2003) were followed to translate the generalization-specification hierarchies in the semantic model to the traditional relation schema. Figure 3 shows the Extended Entity-Relation (EER) semantic model of the database accounting system. Using this EER model, objects and relational schemas were then constructed, each in third normal form (3NF) (Bowen and Debreceny 2005). Students develop and use database queries to analyze the possible causes of potential budget overrun. Students query a Microsoft Access database with tables showing sales of PCs (Borthick and Jones 2005). Appendix B provides an example of the fill-in-the-blank assignment and suggested flowchart solution. Similarly, the instructor can also expand the concepts in this role-play by creating a data flow diagram (DFD) or a resource-event-agent (REA) assignment (Hayes and Reynolds 2005). Systems issues include organizational approaches to system implementation and business process analysis. This case is appropriate for use in either undergraduate or graduate Accounting Information Systems courses (Bradford and Fisher 2005)

This paper examines the development and use of the EDGAR Extraction System (EES), a customized automated system that extracts relevant information about employee stock options from financial statement disclosure notes on the EDGAR database (Conlon and Grant 2006). Present accounting data models such as the REA model merely focus on the modeling of static accounting phenomena. Therefore, new object-oriented models have been presented (Verdaasdonk 2003). Historically, accounting education has focused on traditional SD methods such as systems flowcharts and DFDs. In the more recent past, various types of SD methods, such as process maps, REA models and UML, have emerged in practice, but these techniques have been slow to find their way into accounting curricula (Bradford et al.2007). Accountants can use many different types of logic charts to trace the flow of


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accounting data through an AIS. System flowcharts and DFDs are the two most popular techniques. System flowcharts usually focus on the electronic flows of data in computerized AISs. Other examples of documentation aids include process maps, data flow diagrams, program flowcharts and decision tables (Bagranoff et al.2008). Based on studies of AIS and other textbooks with reviews of some researches, this study is based on the following types of SD Techniques: (1) system flowcharts (SFC); (2) data flow diagrams (DFD); (3) entity-relationship (E-R) diagrams; (4) REA models; (5) process maps; (6) United Modeling Language (UML) diagrams. The following is a description of each of the SD techniques included in this study.

System flowcharts The SFC documents the flow of data through a company’s computerized system. It

identifies sources of data, the places where data are temporarily stored, and the outputs through which processed data appear (Bagranoff et al.2007). SFC represents a system that includes both manual and computer processes and portrays the computer aspects of a system. It depicts the relationships between input (source) data, transaction files, computer programs, master files, and output reports produced by the system. SFC also describes the type of media being used in the system such as magnetic tape, magnetic disk, and terminal (Hall 2008), giving the user a “big picture” look at an information system. SFC combines all of these resources with their related business processes (Hurt 2008). It depicts the sequence of activities performed as the business events flow through the process (Gelinas and Dull 2008). System flowcharts are used to graphically document an information system (Dunn et al. 2005). In sum, SFCs are an important systems analysis, design, and evaluation tool (Romney and Steinbart 2009).

Data Flow Diagram DFDs are used primarily in the system development process as a tool for analyzing an

existing system or planning and creating a new system. Documented data flows are important for understanding an AIS (Bagranoff et al.2007). Both DFD and SFC are useful in the design and implementation of AIS but an SFC typically provides more detail than a DFD (Hurt 2008). A DFD is a graphical representation of a system. It depicts a system’s components, the data flows among the components, and the sources, destination, and storage of data (Gelinas and Dull 2008). Data flow diagramming symbols have a variety of system analysis purposes, including graphically displaying the logical flow of data through a process (Dunn et al.2005). A DFD graphically describes the flow of data within an organization (Romney and Steinbart 2009). The DFD uses symbols to represent the entities, processes, data flows, and data stores that pertain to a system (Hall 2008).

Entity-Relationship (E-R) Diagrams In a laboratory experiment, participants composed and executed queries in SQL for an

Oracle database. All participants had received training in developing SQL queries and received a set of instructions containing the scenario, the details of tasks to be performed, the data dictionary, and the entity-relationship diagram (Ashkanasy et al.2007). Database designers use a graphical documentation technique called the entity-relationship (E-R) diagram to depict the entities and their direct relationships (Bagranoff et al. 2007). A data model depicts user requirements for data stored in a database. The most popular data modeling approach is E-R modeling, in which the designer identifies the entities’ relationships (Gelinas and Dull 2008). E-R modeling has been the most commonly used tool for presenting REA business process level patterns (Dunn et al.2005) and is a graphical technique for portraying a database schema. These diagrams can be used to represent the contents of any kind of database, showing the


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various entities being modeled and the important relationships among them (Romney and Steinbart 2009). E-R diagrams depict the user’s data model. Entities in E-R diagrams are of one class while entities in an REA diagram are divided into three classes (resources, events, and agents) (Hall 2008).

Resource-Event-Agent This study follows the REA model, an innovative approach to teaching information

systems, developed by Bill McCarthy of Michigan State University. The REA model is the framework for analyzing the relationships among an organization’s critical resources, events, and agents. Students will benefit from this theoretical foundation for enterprise systems because it provides a glimpse of what is possible in enterprise systems yet also permits comparison to existing systems. This study encourages students to apply the object patterns (things and relationships between them) and script patterns (logical sequences of events) that make up the REA enterprise ontology to help them understand enterprises and transaction cycles/business processes (Dunn et al. 2005). McCarthy proposed a generalized model for accounting systems after analyzing many accounting transactions and identifying the common features of the transactions. McCarthy and Geerts have further developed the constructs of the original model to form an enterprise domain ontology. This ontology is called the REA Enterprise Ontology because three of the principle constructs are resources, events, and agents. Entity-relationship modeling has been the most commonly used tool for presenting REA business process level patterns. (Dunn et al. 2005). Church, and Smith (2007) propose in “An extension of the REA framework to support balance scorecard information requirements” extensions to the REA framework to encompass the information requirements of the balanced scorecard and other management systems that incorporate non-financial measures. The REA conceptual accounting framework was designed to describe the information architecture related to an organization’s economic activity (e.g., McCarthy 1982; Dunn et al. 2005). Gerard (2005) uses the REA pattern as an example of a domain-specific pattern that can be encoded as a knowledge structure for the conceptual modeling of AIS, and tests its effects on the accuracy of conceptual modeling in a familiar business setting. Results suggest it is insufficient to know only a conceptual modeling notation because structured knowledge of domain-specific patterns reduces design errors.

Verdaasdonk, (2003) suggests in “An object-oriented model for Ex Ante accounting information” that present accounting data models such as the REA model merely focus on the modeling of static accounting phenomena. A new object-oriented model is presented that enables the use of ex ante accounting data for this purpose. Geerts and McCarthy (2006) put forward the REA enterprise model as a widely accepted framework for the design of the accountability infrastructure of enterprise information systems. Several techniques are available for documenting business processes. This study follows the REA model, an innovative approach to teaching information systems, developed by Bill McCarthy of Michigan State University. The REA model is the framework for analyzing the relationships among an organization’s critical resources, events, and agents. This study encourages students to apply the object patterns (things and relationships between them) and script patterns (logical sequences of events) that make up the REA enterprise ontology to help them understand enterprises and transaction cycles/business processes (Dunn et al. 2005).

Process Maps In the work of Bradford et al. (2007), process maps is an SD technique developed by General Electric in the 1980s and used by many organizations to document, analyze, streamline, and redesign their business activities (Hunt 1996). Process maps are often used to show how work is currently accomplished in an organization and how it could be improved


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(Bradford et al. 2001). They show the specific combination of functions, steps, inputs, and outputs that an organization employs to provide value to its customers (Damelio 1996). Process maps document business processes in easy-to-follow logic diagrams. Internal and external auditors can use process maps to help them see how a department or division operates, assist them in documenting what they have learned, help them identify internal control weaknesses or problems in existing operations, be used as training aids, and help them study business processes and redesign them for greater productivity. Accountants and managers can use this tool to help them describe current processes to others.

Unified-Modeling Language In this study, research also focuses on the UML activity diagram which plays the role of a map in understanding business processes by showing the sequence of activities in the process. A business process is a sequence of activities performed by a business for acquiring, producing, and selling goods and services. Accountants and others have an interest in modeling business processes and several models have been developed. Accountants find it useful to view a company’s business processes in terms of its transaction cycles, which group related events that typically occur in a particular sequence. Events are activities that happen at a particular point in time (Rama/Jones 2006). UML is a language used for specifying, visualizing, constructing, and documenting an information system. It was developed as a tool for object-oriented analysis and designed by Grady Booch, Jim Rumbaugh, and Ivar Jacobson. This language provides an inventory of diagrams for documenting business processes and information systems (Rama/Jones 2006). This study also organizes activity diagrams into two types: the overview diagram and the detailed diagram. The overview diagram presents a high-level view of business processes by documenting the key events, the sequence of these events, and the information flows among these events while the detailed diagram provides a more detailed representation of the activities associated with one or two events shown on the overview diagram. The researcher organizes activity diagrams into overview and detailed diagrams as this approach has been found to be useful in documenting and analyzing internal control. In this study, the focus is placed on both of them. UML can be used to model AIS. The purpose of this research is to provide students in the Accounting Information Systems courses with experience in developing the possibility that organizations will gain competitive advantages with new AIS. This research paper requires students to understand the concept of system diagram used to develop an AIS of a business. This paper can be used in most AIS classes. Based on this paper, students will be able to prepare and understand system diagram.

METHODOLOGYSystem diagram technique models

Figure 1 shows a types of SD technique model: SD technique model conceptual foundation (AIS textbooks 2008-2009) and SD technique model taken and learnt by students in an Accounting Information System major course (Supattra 2010). See Figure 1.

HYPOTHESIS DEVELOPMENT A major purpose of this study is to use business process data captured from business enterprises with a system diagramming technique to prepare a system diagram of business process presenting the development of an accounting information system. With this diagram, I teach students while they learn and understand how important a system diagram is. After that, I assign a real world project to each group of students. In this study, students develop a business process diagram to understand the business situation and create AIS with database queries. Based on this objective, the researcher is interested in whether Teaching and Learning


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in the AIS course is consistent with the system diagram technique used in preparing the business processes and system diagram. Also, based on the SD technique used in the researcher’s first study, the researcher is also interested in using it to teach her students in four major courses in which the SD technique is used: (1) AIS development; (2) AIS; (3) MIS; (4) database course. Thus, the following hypotheses (H1) have been developed:

H1: Teaching and Learning in an Accounting Information Systems course is consistent with the system diagram techniques.

The data captured from the questionnaires is used to develop an AIS. See Figures 2.1-

2.6. Thus, students can learn how to use the SD technique to develop SD and AIS from

Figures 2.1-2.6. Students in this study came from four major areas: (1) Master’s of Accounting (M.ACC), (2) Master’s of Accounting Information Systems (M.AIS), (3) Bachelor’s of Accounting (B.ACC), and (4) Bachelor’s of Accounting Information Systems (B.AIS).

LEARNING OBJECTIVE, IMPLEMENTATION GUIDANCE AND ASSESSMENT Learning ObjectiveIntended Audience and Learning Objectives This research was developed to support classes studying accounting information systems. The objective of the research is to demonstrate the role of system diagram technique in developing SD and an AIS in business. The required primary learning objectives will aid students in gaining a better insight into the role of system diagram technique in developing SD and an AIS in business. Students will be able to:

1. Describe the role of system diagram technique in developing SD and an AIS in business.

2. Use system diagram technique to develop SD and an AIS in business. 3. Understand the concept of system diagram and an AIS both across business

functions and across boundaries. 4. Describe aspects of SD and an AIS as tools for organizations to gain a competitive

advantage.

Curriculum Placement and Prerequisite Required Knowledge This research paper has been used in both undergraduate and graduate level AIS courses. The research paper requires some concepts of accounting information systems. For example, students should be familiar with the system diagram technique and the concepts of computerized databases. I suggest this should follow Romney and Steinbart (2006). This research also requires that students understand basic databases and business transaction cycle concepts in order to be able to develop SD, the integrated databases and AIS. A brief introduction to problem solving skills is helpful. I generally discuss problem solving skill when covering Chapter 10 in Romney and Steinbart (2006). This research paper could also follow Dunn, Cherrington and Hollander (2005), Avison and Fitzgerald (2006), O’ Brien and Marakas (2006) and Rama and Jones (2006).

Research Administration Preparation before class The class should be conducted in a computer classroom so students can view the framework of system diagrams, and all other documentations that were used. The files should


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be placed on the server (network) before class. Students will have hardcopies and screen prints of the design views for all figures.

Implementing the research The common background in this research has benefited from input from one professor,

and forty seven student participants this semester. This research was designed to increase student understanding, of system diagrams and AIS. Students are provided with the common background information before class. In addition, every student must present his or her own presentation on project for class. The students provided responses to the questions, students often add so many interesting factors to a class.

Role of Instructor The instructor should take an active role in preparing students for the problem solving

process. During the problem solving process, I walked around the classroom observing, providing feedback to students who needed assistance, answering difficult question, and encouraging students to work on the questionnaire.

Evaluation of student participation The subject was designed for the accounting information system course’s enterprise business systems unit. The total course grade component is 100 percent. Suggested grading includes: 85 percents on content and 15 percents on communication skills.

Length of class time required This topic can be completed in one 50 minutes class period. Suggested timing includes:

Team presentation 40 minutes Individual discussion 3 – 4 minutes

and the evaluation process

Class size Constraint A useful class size to study these systems is 15 to 21 students. For smaller classes, the

instructor should limit the number of student in a team to 5, and for larger classes, the number of student in a team will be 7.

Expanding Study Require the students to develop action plans that include a type of business, vision and

mission statements, objectives, a type of business transaction cycle, development of SD, and AIS. This class will not ask student to design the structures of a database. Some professor may choose to add database to the class requirements.

Assessment This research was evaluated by the M.ACC and the B.ACC program students

registered in the accounting information systems or in the accounting information systems development and Implementation courses. The assessments are presented in the appendixes which show the questions and responses given by the forty seven students in the class.

CONCLUSION This research was developed to support classes studying accounting information systems. The objective of the research is to demonstrate the role of system diagram technique in developing SD and an AIS in business. The required primary learning objectives will aid students in gaining a better insight into the role of system diagram technique in developing SD


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and an AIS in business. Students will be able to: (1) describe the role of system diagram technique in developing SD and an AIS in business; (2) use system diagram technique to develop SD and an AIS in business; (3) understand the concept of system diagram and an AIS both across business functions and across boundaries; (4) describe aspects of SD and an AIS as tools for organizations to gain a competitive advantage. The major purposes of this study are using system diagram technique to: (1) teach students and let them to prepare system diagrams (SD) and develop accounting information systems (AIS); (2) investigate how students learn in accounting and accounting information system major courses. System diagram techniques used in this study include: system flowcharts (SFC), data flow diagrams (DFD), entity-relationship (E-R) diagrams, resource-event-agent (REA) models, and Unified Modeling Language (UML). These various system diagram techniques are taken from many well-established accounting information system and information system textbooks. This research includes Systems Diagrams employed and prepared for students. Respondents are students. This study is useful to and supports students in their learning.

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Verdaasdonk, P. (2003). An Object- Oriented Model for Ex Ante Accounting Information. Journal of Information Systems, (Spring), 43-61.

APPENDIXESPart I Survey of system diagram technique-based business process/event data used to

develop SD and AIS

Part 1 Survey questions

1. How many employees are there in your organization? . 0 - 100 . 101 - 300

. 301 - 500 . 501 - 3,000

. 3,001 +2. Which of the following indicates your managerial position?

. Inventory . Purchase . Receiving . Account payable . Finance. . Accounting . CIO . CEO

3.How long is your total work experience (years)? . Less than 3 years . 3-5 . 6-10 . 11-15 . 16-20 . 21-25 . Greater than 25 years

4. What is your education background? . Master’s in Accounting (M.ACC)


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. Master’s in Accounting Information Systems (M.IS) . Bachelor’s in Accounting (B.ACC)

. Bachelor’s in Accounting Information Systems (B.IS)

Part 2 Survey of SD technique (Business persons)

5. Template of business process model. Events Activities Actors Documents Table/File

_____ ________ ______ ______ ______ _____ ________ ______ ______ ______

_____ ________ ______ ______ ______

_____ ________ ______ ______ ______

_____ ________ ______ ______ ______

6. Do you agree that SD technique has impact on the development of SD and AIS in your organization?

. Yes . No

7. What SD technique do you mostly use to develop SD and AIS in your organization? . System flowchart (SFC) . Data flow diagram (DFD)

. Entity-Relationship (E-R) diagram . Resource-Event-Agent (REA) . Process Maps . Unified-Modeling-Language (UML)

8. What type of SD and AIS do you develop by using the SD technique mentioned in Question 6?

. Flow of operations . Flow of data and information . Relationship of entities . Relationship of resource-event-agent . Flow of processes . UML activity diagram9. What SD technique do you use to present the flow of operations in developing SD

and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


10. What SD technique do you use to present the flow of data and information in developing SD and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


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11. What SD technique do you use to present the relationship of entities in developing SD and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


12. What SD technique do you use to present the relationship of Resource-Event-Agent (REA) in developing SD and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


13. What SD technique do you use to present the flow of processes in developing SD and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


14. What SD technique do you use to present the UML activity diagram in developing SD and AIS? . System flowchart (SFC) . Data flow diagram (DFD)


Part 3 Survey of SD technique (Students)

15. Do you as a student agree that SD technique is important in learning your courses? . Yes . No

16. What was your educational level when you first used SD technique to develop SD and AIS?

. Master’s in Accounting (M.ACC) . Master’s in Information System (M.IS) . Bachelor’s in Accounting (B.ACC)

. Bachelor’s in Information Systems (B.IS)17. What SD technique do you as a student mostly use to develop SD and AIS in your

courses?


14


. System Flowchart (SFC) . Data Flow Diagram (DFD)


18. What courses have you as a student taken to develop SD and AIS?. AIS

. AIS development (AIS DEV) . MIS . Database (DB)

19. The degree of relationship between the use of SFC and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree).

Degree ofrelationship

Respondent

nto a

greater degree

to a gooddegree

to no large or small degree

to a slightdegree

to a very slight degree

student - - - - - -

20. The degree of relationship between the use of DFD and respondents (1=to a

very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree.


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student - - - - - -

21. The degree of relationship between the use of E-R diagram and respondents (1=to a

very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree.


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree



15


student - - - - - -

22. The degree of relationship between the use of REA and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree.


Respondent

nto a

greater degree

to a gooddegree

to no large or a small

degree

to a slightdegree


student - - - - - -

23. The degree of relationship between the use of Process Maps (PM) and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree.


Respondent

nto a

greater degree

to a gooddegree


degree

to a slightdegree


student - - - - - -

24. The degree of relationship between the use of UML and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree.


Respondent

nto a

greater degree

to a gooddegree


degree

to a slightdegree


student - - - - - -


16


Student Questionnaire

Teaching and Learning in Accounting Information Systems for Accounting Courses

Course : Today’s Date :

Students Major:

Master’s in Accounting Accounting UndergraduateOr other graduate student or other undergraduate student student

For each of the following, place on “X “ on each line. SA is strongly agree, A is agree, and NAD is neither agree nor disagree. D is disagree, and SD is strongly disagree.

The Research Paper SA A NAD D SD1. I enjoyed the paper.2. It required me to use critical thinking skills.3. The questions were too difficult to answer.4. It enabled me to learn better research skills.5. It increased my knowledge of system diagram6. It increased my understanding of learning SD.7. It included too many issues.8. It increased my appreciation of the judgments

involved in preparing SD, AIS and databases.

I estimate that I spent----------hours and/or----------minutes preparing this paperAdditional Comments:

Questions were set up so that 1 = strongly agree and 5 = strongly disagree


17


Table 1: Summary of System Diagram Techniques used in AIS Textbooks (AIS Textbook from Authors 2005-2009)

CoursesSystem Diagram

Techniques Textbooks Authors

AISMISAIS Development Database

AISMISAIS Development Database

AISAIS Development Database

AISAIS Development Database

AIS

AIS Development Database

System Flowchart

Dataflow Diagram

Entity-Relationship Diagram

Resource-Event-Agent

Process Map

Unified-Modeling-Language

AIS (2008) 10th editionAIS (2008)AIS (2008)AIS (2008) 7th editionAIS (2009) 11th edition

IS development (2006) 4th editionAIS (2008) 10th editionAIS (2008)AIS (2008)AIS (2008) 7th editionAIS (2009) 11th edition

IS development (2006) 4th editionAIS (2008) 10th editionAIS (2008)AIS (2008)AIS (2008) 7th editionAIS (2009) 11th edition

EIS (2005)IS development (2006) 4th editionAIS (2008) 10th editionAIS (2008)AIS (2008)AIS (2008) 7th editionAIS (2009) 11th edition

AIS (2008) 10th edition

IS development (2006) 4th editionAIS (2006)

Bagranoff, Simkin, StrandHurtHallGelinas and DullRomney and Steinbart

Avison, Fitzgerald


Avison, Fitzgerald


Dunn/Cherrington/HollanderAvison, Fitzgerald


Bagranoff, Simkin, Strand

Avison, Fitzgerald

Rama and Jones

_____________________________________________________________________

Table 2 : Results from analysis of SD techniques used to develop an AIS

SD techniques SD & AIS developmentSFC Showing information processes and operational processesDFD Showing system, data flow processesE-RD Portraying data base schemas cardinality among entitiesREA Classifying entities in to R, E, APM Showing the combination of functions, steps, inputs & outputs

UML Showing activity diagram, sequence of steps in business process, UML activity diagram


18


Table 3 : An analysis of courses providing SD techniques mostly taken by students

_____________________________________________________________________

Table 4: Summarization of courses providing SD techniques mostly taken by students

Level of students SD techniques used Course takenM.ACC SFC AIS, MIS

DFD AIS, MISE-RD AISREA AISPM none

UML none

M.AIS SFC AIS, MISDFD AIS, MISE-RD AIS DEV, AIS, DBREA AIS DEV, AIS, DB PM AIS

UML AIS DEV, AIS, DB

B. ACC SFC AIS, MISDFD AIS, MISE-RD AIS, MISREA AIS DEV, AIS, DBPM AIS

UML AIS DEV., DB

B.AIS SFC AIS, MISDFD AIS,MISE-RD AIS DEV, AIS, DBREA AIS DEV, AIS, DBPM AIS

UML AIS DEV, AIS, DB


19


Table 5 : Analysis of SD technique used to develop SD and AIS (Respondents 2008)

Type of SD and AIS developed SD technique used

SFC DFD E-RD REA Process Map UML

Flow of operations *

Flow of data and information *

Relationship of entities *

Relationship of resource-event-agent *

Flow of processes *

UML activity diagram *

_____________________________________________________________________

Table 6 : Percentage of SD techniques and respondents: Students

SD techniques Percentage

. SFC 30

. DFD 30

. E-RD 20 . REA 10

. Process Map 1 . UML 9

_____________________________________________________________________

Table 7 : Percentage of Agreement of Respondents on the Impact of SD techniques on course learning

Course learning

Agree (Yes) 99.7Do not agree (No) 0.3

_____________________________________________________________________


20


Table 8 : The degree of relationship between the use of SFC and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree)


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 110 90 0 0 0

_____________________________________________________________________

Table 9: The degree of relationship between the use of DFD and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree)


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 150 50 0 0 0

_____________________________________________________________________

Table 10 : The degree of relationship between the use of E-R diagram and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree)


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 50 50 50 30 20


21


Table 11: The degree of relationship between the use of REA and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree)


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 20 30 50 50 50

_____________________________________________________________________

Table 12 : The degree of relationship between the use of Process Maps (PM) and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 10 20 30 60 80

_____________________________________________________________________

Table 13 : The degree of relationship between the use of UML and respondents (1=to a very slight degree, 2=to a slight degree, 3=to no large or small degree, 4= to a good degree, 5=to a greater degree)


Respondent

nto a

greater degree

to a gooddegree


to a slightdegree


student 200 10 20 30 70 70


22


Table 14 : Chi-square Test between the use of SFC and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability

Pearson Chi-Square 1.689(a) 2 .176 .168Likelihood Ratio 1.725 2 .198 .169Fisher’s Exact Test 1.041 .165Linear-by-Linear 1.402(b) 1 .165 .162 .081 .005Association

_____________________________________________________________________

Table 15 : Chi-square Test between the use of DFD and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability

Pearson Chi-Square 1.735(a) 2 .168 .167Likelihood Ratio 1.082 2 .175 .158Fisher’s Exact Test 2.093 .159Linear-by-Linear 1.734(b) 1 .155 .152 .076 .002Association_____________________________________________________________________

Table 16 : Chi-square Test between the use of E-RD and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability


Table 17 : Chi-square Test between the use of REA and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability



23


Table 18 : Chi-square Test between the use of Process Map and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability


Table 19 : Chi-square Test between the use of UML and respondents Value Df Asymp.Sig. Exact Sig. Exact Sig. Point (2-sided) (2-sided) (1-sided) Probability


Figure 1 : SD technique model conceptual foundation (AIS textbooks 2005-2009) and SD technique model taken and learnt by students in an AIS major course (operation - Supattra 2010)

______________________________________________________________________


24


Figure 2.1 : SFC diagram shows the development of an electronic-based AIS

Start

Transfer dataTo AS 400

System

Print hard Copy of PO data

PO data

Fax POdata

receive POdata

Transfer :Invoice dataAirlinr data

To AS 400 System

Prepare exportprocedure

Confirm airlineticket

Issue Invoice

Receive document/data

Receive:. Invoice data. Airline dataFrom AS 400

System

A

Prepare data/Document

P rovide products

Tranfer data toAS 400 System

Receive data from

AS 400 System

Record Purchase data

PO IS

PurchaseDepartment

(Local country)

Purchase/salesDepartment

(Foreign country)

ExportDepartment

(Foreign country)

ITDepartment

SFC Diagram shows the development of an electronic-based Inter-enterprise AIS in the Global Environment

Database

EnterPurchase

data


25


Figure 2.2 : DFD diagram shows the development of an electronic-based AIS

5 Receive PO

4Fax PO data

3Print PO data

(paper)

2Move data to

AS 400

1Enter Purchase

data

Inventorydepartment

Variousdepartment

Purchasingdepartment

(Local country)

SaleDepartment

(Foreign Country)

6Prepare document

And provideproducts

7 Transfer data to

AS 400system

PurchasingDepartment

(Local Country)

DFD shows the development of an electronic-based Inter-Enterprise AIs in the Global Environment

Purchase data

PO

PO

PO

PO

PO

PO

Document

data

PO

PO

PO

Document

Database

PO

PO


26


Figure 2.3 : E-RD diagram shows the development of an electronic-based AIS


27


Figure 2.4 : REA diagram shows the development of an electronic-based AIS

Figure 2.5 : Process map shows the development of an electronic-based AIS

Enter purchase

data

Transfer data toAS 400

Print hard copy

of PO data

Fax PO data

Receive POdata

Prepare data

document

ProvideProducts

TransferData toAS 400

Receive data fromAS 400

Pruchase Department

(Local country)

Sale department(Foreign country)

Figure 2.6 : UML diagram shows the development of an electronic-based inter-


28


enterprise AIS in the global environment

_____________________________-


29