American Accounting Association

Integrating the business curriculum: An ERP approach

Jamshed J. Mistry
Worcester Polytechnic Institute

Diane M. Strong
Worcester Polytechnic Institute

Sharon Johnson
Worcester Polytechnic Institute

Abstract: Enterprise Resource Planning (ERP) systems provide an integrated, real-time view for organizational decision-making. In this paper, we report on a pilot study to examine the effectiveness of using Oracle ERP applications to teach accounting topics in a management accounting course, as part of a larger effort focused on integrating management education through ERP systems. Because the primary objective was to assess the effectiveness of using Oracle-based ERP software in teaching core accounting concepts, we used a repeated measures pre-post experimental design, with an experimental condition in which students learned a selected accounting topic (Budgeting) through Oracle-based exercises and a control condition in which they learned another accounting topic (Variance Analysis) without Oracle. Results of the pre- and post- assessments of self-efficacy and student learning provide evidence that integrating Oracle-based ERP software can be effective in teaching core accounting concepts.

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