American Accounting Association

Effective Learning Strategies Forum - Poster Sessions
Tuesday, August 5, 10:00 AM - 11:30 AM

20. Managerial and AIS: Bridging the Gap
Presenter:
Stacy E. Kovar, Kansas State University

Description: This session will provide ideas about how managerial accounting and accounting information systems content can be integrated into Managerial Accounting courses and Accounting Information Systems courses. Often, students see the managerial accounting concepts they learn as isolated from auditing and financial accounting. Instead, managerial and financial information are both produced by one, integrated accounting information system. By better integration of managerial accounting and systems throughout the curriculum, it is possible to illustrate to students this cross-functional nature of accounting. In this session, I will demonstrate how computerized cases completed in a hands-on format with MicrosoftÒ Great Plain Dynamics can be integrated into the managerial accounting course to demonstrate how information systems capture, process, and communicate managerial accounting information. These cases also show that the same system students are already familiar with can be used for capturing financial accounting information. Additionally, I will demonstrate how managerially focused data modeling projects can be used in the accounting information systems course alongside financially focused projects to illustrate the integrative nature of systems and to draw attention to the equal importance of managerial and financial accounting components of an information system.

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