Dr. D'Arcy Becker
Associate Professor
Department of Accounting and Finance
University of Wisconsin - Eau Claire
Eau Claire, WI 54702
PH (715) 836-6028
FAX (715) 836-3582
dbecker@uwec.edu
GroupSystems, groupware from Ventana Corporation, was used to assist students with a multi part class project as well as cases studied during the course. GroupSystems software allows group members to provide input into a variety of tasks. Input may take one of several forms including adding alternatives to an existing list, making written comments about listed alternatives, creating outlines from lists of information and various forms of voting. All input is anonymous, increasing the likelihood of participation. Students work at individual computer stations in a lab environment and group input is displayed in real time on a common screen for all students.
The class project in which GroupSystems was integrated requires students to analyze the cash controls for the local company of their choice. GroupSystems assisted students with creation of an internal control questionnaire, a major component of the project. In preparing the questionnaire, students frequently have difficulty with both proper question form and content. GroupSystems allowed students to view questions other groups were considering using and evaluate them. Students entered potential questions for various topics in their questionnaire as one long list of questions; they then used a voting mechanism to declare their opinions about the form and content of each question. Voting was followed by a class discussion. The voting mechanism facilitated question evaluation and allowed a large volume of questions to be viewed in a short period of time. Students were able to see many examples of both suitable and unsuitable questions.
For case evaluation, GroupSystems facilitated student creation of an outline of the main points of cases, discussion of weighting of audit issues in cases and identification of creative and effective suggestions for audit improvement. The anonymity of student input increased student involvement in the cases. Software features were set to require full student participation in each activity.
Student group projects should result in a sharing of views and results. When students have a chance to see the work other groups are doing, they seem to feel more sure that their own projects are on the right track. Further, from the point of view of the instructor the use of groupware is one way to address many similar questions at the same time. We know that many students feel that their questions and problems are unique when in truth others share the same concerns. Groupware offers students a way to see that this is true.
Use of groupware for the projects enables each group that has the same problem to find out at the same time what the potential solutions are and how to make appropriate changes to their projects. For routine class case analysis, groupware provides the opportunity to have all students give opinions and arouses student interest in discussing case facts and implications.
As the auditing profession tries to find ways to cut costs, the use of groupware by auditors communicating with auditors as well as by auditors communicating with clients will increase. Students who have been exposed to groupware use over a semester (rather than a one-time demonstration, for instance) are better prepared for this change in the business model.
There is currently no web site for this course.