1 Approaches to Teaching AIS Gregory J. Gerard Florida 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) Economic Event Resource Internal Agent External Agent Internal Agent stock- flow duality control stock- flow control

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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 Resources Events Agents

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 $ COGS$ = Gross Margin $ Interest Expense$ = Net Income$ Note: COGS = $21 Raw Materials + $10 Labor + $30 Autograph

20 What is Entrepreneurs 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 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

23 Critical Success Factors How 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: eBook available through NetLibrary Somewhat dated, but look for revised edition in

27 Contact Information Please contact me with questions: Greg Gerard Florida State University