Laura Claus & Dr. Larry Crumbley
Louisiana State University
Department of Accounting
CEBA 3101
Baton Rouge, LA 70803-6304
Phone: 225-388-6217
Fax: 225-388-6201
lclaus@lsu.edu
Encryptions in Accounting Information
Systems
Educational novels can be used in the accounting information systems course to
present technical information in a way which facilitates learning and infuses
student enthusiasm. Computer Encryptions in Whispering Caves (Crumbley,
Smith, Battles) is one such novel. It is an adventure story involving crime,
computers, accounting information systems, the Internet, taxation, and
environmental auditing. When used as a supplement to the accounting information
systems course, this gripping, and at times, humorous novel provides a painless
approach to acquiring a grasp of contemporary accounting and business issues.
The novel can be used in the classroom in various ways. The approach I have used is to require students to creatively and critically review the book in a short paper. They must address such questions as: Who is the best/worst character and why? What are any fatal flaws in the novel? How would you have altered the plot or changed the ending?
Using the novel in the classroom has achieved several goals. First, it has reinforced and expanded the student's knowledge of technical subject matter by illustrating complex textbook material through the scenario unfolding in the novel. Second, since the key "good guy" in the novel is an accountant, the novel enhances the student's image of the accounting field. Third, the novel serves as a unique medium for presenting issues, such as ethics, that could otherwise be difficult to teach. Finally, the assignment helps develop students' written communication skills and creative thinking skills.
The benefits of this approach are numerous. Using the educational novel is a very different approach to traditional teaching. I think it is beneficial to introduce students to new and innovative ways of learning. Also, since the students complete the assignment outside of class, class time is not used. The novels are entertaining, so students have fun while they are learning. Finally, I have the chance to assess students' writing skills and make suggestions for improvements.
Over the last few years, the accounting profession has stressed the importance of improving the writing skills of accounting graduates. This writing assignment gives the instructor a chance to assess the students' writing abilities and, ultimately, improve their writing skills. In addition, the assignment is unique in that it offers students a chance to be "creative" in critically reviewing the novel. Not many assignments in the field of accounting encourage students to be creative. Students should be given a chance to "think outside the box" to improve critical thinking skills that are needed in the business world.
http://www.bus.lsu.edu/accounting/faculty/lcrumbley/forensic.html