Using information systems as a basis for teaching accounting |
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| Institution: | 1. Department of Computer Science, City University of Science and Information Technology, Peshawar, Pakistan;2. Pattern Recognition Laboratory, Department of Computer and Information Sciences, Pakistan Institute of Engineering and Applied Sciences, Nilore, Islamabad 45650, Pakistan;1. Research Institute for the Environment and Livelihoods, Charles Darwin University, Darwin, NT, Australia;2. The Berman Institute of Bioethics, Johns Hopkins University, Baltimore, MD, United States;3. The Nitze School of Advanced International Studies, The Bloomberg School of Public Health and The Berman Institute of Bioethics, Johns Hopkins University, Baltimore, MD, United States;1. School of Pharmacy, College of Health Sciences, University of Wyoming, Laramie, WY 82071, USA;2. Department of Animal Science, University of Wyoming, Laramie, WY 82071, USA;1. Canadian Nuclear Laboratories, Chalk River, Ontario, Canada;2. European Commission, Joint Research Centre, Westerduinveg 3, 1755 LE, the Netherlands;3. Nuclear Power Institute of China, Chengdu, Sichuan, China;4. Nuclear Materials and Corrosion Department, RATEN Institute for Nuclear Research, Romania;5. VTT Technical Research Centre of Finland, Espoo, Finland;6. AFRY Finland Oy, Vantaa, Finland;7. Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas CIEMAT, Madrid, Spain;8. Shanghai Jiao Tong University, Shanghai, China;9. Consultant, Deep River, Ontario, Canada;10. Carleton University, Ottawa, Ontario, Canada |
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| Abstract: | 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. |
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