| Autor: |
Liew, Angela, Harrison, Julie |
| Předmět: |
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| Zdroj: |
Annual International Conference on Accounting & Finance; 2017, p74-83, 10p |
| Abstrakt: |
Understanding internal control topics in accounting information systems (AIS) requires students to have a basic understanding of accounting processes. However, many undergraduate students struggle with AIS course material due to their lack of work experience and limited accounting knowledge. To address this problem we developed learning tools that were situated in real world examples that could be used by students outside the traditional classroom environment. To assess the effectiveness of these tools we examined students' understanding of basic processes at the start and end of six AIS courses. Matched questionnaire data were used to test students' knowledge of processes and internal controls. Students were found to have a low level of knowledge of these processes and controls at the start of each course. After the use of the learning tools, the greatest improvement in students' knowledge was found in relation to document flows and internal controls. These two areas were the most extensively covered by the learning tools. These results provide support for the use of learning tools based on real world examples as a way of successfully increasing students' understanding of accounting business processes outside the traditional classroom setting. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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