Rose Marie Martin
California State Polytechnic University, Pomona
Accounting Dept. - CBA
3801 West Temple Avenue
Pomona, CA 91768
(909) 869-2367 office
(909) 869-4511 fax
rmmartin@csupomona.edu
Project Title: Construction of
Flowcharts using flowcharting software
Very simply, I have students draw flowcharts (both document and system) from
narratives using flowcharting software. They have the option of using VISIO, MS
Office97, SmartDraw, or other package for the assignment. I teach a workshop
class in which we learn the rules and techniques of designing a well drawn
flowchart. At the end of this class the students receive the assignment (two
narratives), which they have two weeks to complete. They are encouraged to use
color coding, notes of explanation, auditor working paper technique, anything
that we have covered that adds clarity of presentation to the flowchart.
The students are given the option of working in teams. Many of them do so. To ensure that all students learn how to flowchart, they receive a flowcharting narrative on the first test, which they must draw (independently) during the test period. They repeatedly have told me how much they learn and how much they enjoy doing this assignment.
Narratives are easy to find (in any AIS textbook) and the software is available as most students have Office97 on their home machines. I change the assignment (the narratives I use) each semester. I have attached an example of this project for your review. You will find one attachment file that contains a narrative and one with a (good) flowchart drawn by a student (or student team). (These files were sent in the previous submission on March 10, 1999.)
I have had considerable success with this project in the Accounting Information Systems class. Both students and practitioners have expressed positive feedback as to how valuable the assignment is.
This project provides students with experience designing audit working papers. It enables them to develop proficiency in flowcharting software. And most importantly, it provides the analytical exercise of diagramming a business process from a narrative. Students find that reading a flowchart is much simpler than constructing one. Students learn how to translate the spoken or written word into a comprehensive, cohesive picture of an accounting information system. To do this successfully, they must develop skills in information filtering. In fact flowcharting can be viewed as an important component of the language used by Information Technology (IT) professionals. In order to work effectively with these professionals, accounting graduates should understand as much of their language as possible.
If the project is assigned to student groups, the increased interaction gives students experience in building successful team projects.
The construction of a flowchart from a description of a business process is a valuable exercise in complex problem solving. Students need to learn how to translate words into the symbols (or language) understood by the Information Technology professional. To do this effectively, they must learn to filter and use the relevant information that is presented to them. As technology progresses, more information becomes available and is provided to accountants. Information filtering will be a critical skill to succeed in the business world.
Traditional distinctions between accountants and Information Technology professionals are also unraveling in the current business environment. Our graduates will be expected to take on many responsibilities previously delegated to IT. Knowledge of the language used by IT, and experience in solving problems faced by IT professionals, can only help accounting graduates as professional accountants move into the IT realm.
Web URL: http://www.smartdraw.com
SmartDraw offers a free 30 day trial version of its software, which includes a very user friendly flowcharting component. Many of my students prefer using SmartDraw over MS Office. The Web URL is provided above for your reference.