Using information systems as a basis for teaching accounting

Autor: Eric L. Denna, J. Owen Cherrington, Marshall B. Romney
Rok vydání: 1996
Předmět:
Zdroj: Journal of Accounting Education. 14:57-67
ISSN: 0748-5751
DOI: 10.1016/0748-5751(95)00030-5
Popis: This paper describes how Brigham Young University reorganized the way it teaches financial, managerial, auditing, tax, law, and information systems (the accounting core). It discusses why information systems (IS) is the first topic taught, why it is a central focus throughout the core, and how teaching the functional areas of accounting is integrated. The paper discusses the results of a survey of core students. The survey shows that studying systems first helped these students integrate IS and accounting concepts, understand the underlying accounting framework, and understand other areas of accounting. Integrating systems with other subjects helped the students understand the role of systems in accounting and how systems relates to other accounting areas. Survey results show systems concepts can be taught in an intensive manner without reducing the level of coverage or affecting student comprehension. Finally, the results show professors can receive high teacher evaluations in systems courses and students can have both a quality and an enjoyable learning experience.
Databáze: OpenAIRE