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The Sky is the Limit, Inc.: An Accounting System Application in an Introductory Accounting Information Systems Course.
Rabih Y Zeidan,
University of Houston
ABSTRACT. This paper describes an attempt at integrating “real world” activities and decision making into class lectures and AIS concepts with an ‘open systems’ perspective. Any accounting software can be used in this case depending on the instructor’s preference. The distinguishing features of this approach are the ‘open-ended’ issues which motivate questions and discussions. Students are kept actively and continuously thinking about possible threats and opportunities for their course of action. Tasks involved stimulate and build experiential knowledge in accounting systems. The computerized system application is designed to emphasize the multitude of controls embedded in the accounting system cycles. Challenges and opportunities to instructors include flexibility to select type of business, opportunities to target a wider range of students and accounting cycles, and relating system processes and controls to accounting and auditing theories and concepts.
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