Informing Science InSITE- “Where Parallels Intersect ” June 2003 Making Databases Relevan.pdf

Informing Science InSITE - “Where Parallels Intersect” June 2003 Making Databases Relevant in the Accounting Information Systems Course: Exercises for the Classroom Janette Moody The Citadel, Charleston, SC, USA Janette.Moody@Citadel.edu Abstract The pivotal role played by computers in acquiring, storing, and processing financial information requires that accountants, and therefore accounting students, have a thorough understanding of the underlying principles of data composition and data structures. In add ition, in order to facilitate the deep learning that will sustain these students past the point-and-click mecha nics of the software du jour, it is important that a pedagogical strategy such as problem-based learning be used in the classroom, especially during the early learning phases of database courses. This presentation will provide some specific exa mples of classroom exercises designed to incorporate the student’s current knowledge of everyday business situa- tions with higher order concepts of data models and their impact on managerial information. The pres- entation will first discuss the current state of Accounting Information Systems curricular, the concepts of problem-based learning, and examples of clas sroom exercises to teach database concepts to accounting students. Introduction Accounting information systems of the past focused on the recording, summarizing and validating of data about business financial transactions. These functions were performed for the various groups within the organization that were conc erned about the respective decisions associated with financial ac- counting, mana