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An AIS Curriculum
Using a Model-Oriented, Tool-Enhanced (MOTE) Framework
Joseph
H. Callaghan, Ph.D.
Thomas W. Lauer, Ph.D.
Eileen Peacock, Ph.D.
(Associate Professors at Oakland University's School of
Business Administration)
Synopsis
This document
serves as a synopsis of the evidence provided in support
of our nomination for the American Accounting Association
(AAA) award for Innovation in Accounting Education. The
innovation consists of a curriculum, instructional
strategy, teaching approach, and a set of related teaching
materials.
Evidence of this
implemented innovation is composed of the following:
-
An
Executive Summary
-
Several
articles describing the innovation and its
foundation elements
-
Attestations
from academics, students, practitioners, and employers
-
Course
syllabi for the three courses in the curriculum:
- ACC
418/618, Computerized Accounting Information
Systems
- ACC
419/619, Accounting Information Systems:
Design
- ACC
480/680, Special Topics in Accounting
Information Systems
-
Examples of
course materials used in the curriculum
- Data
Modeling Case example
- Business
Process Case example
- Sy's Fish
Case example
- PLACE
Case
At its core, the
MOTE approach aims to teach conceptual understanding and
skills in data and process modeling in an accounting
context. Learning these skills on a conceptual level is
reinforced through the use of programmer development
software. These are software tools that support systems
development from the model level during systems analysis,
through systems design, and to the completion of the
development life cycle and the construction of the system.
The first two courses of our AIS curriculum roughly follow
these three phases, while the third course reiterates
these phases in a complex accounting context. For further
information, see the
Executive
Summary for the innovation.
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