مقالات ISI حسابداری

Addressing business needs: A creative module for teaching data macros in an accounting information systems course

A B S T R A C T

Although database technology has advanced considerably,
Accounting Information Systems (AIS) courses in business schools
generally include only the basic aspects of databases, such as creating
tables, queries, forms, reports and relationships between
tables. One advanced topic that can be covered to enrich such
courses is ‘‘triggered events.’’ Triggered events are useful in implementing
accounting processes, such as data validation, control and
exception reporting in databases. To date, teaching triggered
events required enterprise-level database systems, thereby making
it difficult to replicate in an introductory class. However, data
macro features introduced in the 2010 version of Microsoft Access
can now be used to teach such concepts in an easy-to-use interface.
The proposed module in data macros helps students gain the ability
to implement validity control and exception-reporting in databases.
In addition, the module helps accounting students realize
the importance of databases in meeting certain accounting needs.
The effectiveness of the proposed module was assessed by an exercise
and a survey.
 2014 Elsevier Ltd. All rights reserved.

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کد محصول : شماره 198

jozvekede (198)

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