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This paper describes how Brigham Young University reorganized the way it teaches financial, managerial, auditing, tax, law, and information systems (the accounting core). It discusses why information systems (IS) is the first topic taught, why it is a central focus throughout the core, and how teaching the functional areas of accounting is integrated. The paper discusses the results of a survey of core students. The survey shows that studying systems first helped these students integrate IS and accounting concepts, understand the underlying accounting framework, and understand other areas of accounting. Integrating systems with other subjects helped the students understand the role of systems in accounting and how systems relates to other accounting areas. Survey results show systems concepts can be taught in an intensive manner without reducing the level of coverage or affecting student comprehension. Finally, the results show professors can receive high teacher evaluations in systems courses and students can have both a quality and an enjoyable learning experience.

This paper describes an innovative, integrated implementation of the core Information Systems courses. While the published IS curriculum provides standards on course content, it gives little direction on the implementation of the courses. At Brigham Young University, we have reengineered the traditional topics of analysis, database, design, development, networking, etc. into an integrated, 24-hour course block called the “IS Core”. Instead of students moving from class to class, professors now rotate through integrated subjects in a common classroom environment. The IS Core has allowed the department to increase the rigor and integration between subjects so students see the entire systems process and has provided opportunities for cross-topic assignments and integrated exercises. Finally, it has resulted in unintended, additional benefits like increased student culture and student ownership of the major.

This paper describes research into student motivation and satisfaction with various computing majors on campus. A survey was administered to 422 computing majors and a different survey was administered to approximately 800 non-computing majors at Brigham Young University. The objective was to discover student understanding and expectations of the Computer Science, Information Systems and Information Technology programs on campus. Students within these majors were asked about their satisfaction and career expectations and non-computer majors were asked about their understanding of the computing majors. Motivations for selecting specific majors were explored. Recommendations are made for helping students select the most appropriate computing major for their needs.

Developments in the microcomputer industry promise to revolutionize American business. Recent projections show 1983 retail sales to be almost 8 billion dollars. Four years ago Brigham Young University began using microcomputers to assist in accounting education. This article explains how the micro is used in a variety of undergraduate and graduate classes and for administrative purposes. The micro is a very powerful tool that has many future uses in accounting education. Examples include: accounting and data base packages and as an auditing or research tool. The use of the micro, however, is not without problems. For example: funding, training, student assistance, and quality teaching materials. Accounting educators must train their students in the use of the microcomputer since failure to do so would result in their missing one of the most significant trends in American business.

This paper reports the results of a study in which practicing auditors assessed prior probability distributions (PPDs) for account balances. Assessed PPDs are found to exhibit desirable characteristics, including a sensitivity to the relative strength of internal controls. The study establishes that it is possible for auditors to assess account balance PPDs and, thereby, paves the way for cost effectiveness comparisons of the Bayesian and classical approaches to audit inference.

Two sets of auditors employed by public accounting firms participated in an experiment designed to measure the calibration of their prior probability distributions (PPDs) regarding financial statement account balances. Using six realistic cases, a total of 341 usable PPDs were elicited through the cumulative distribution function (CDF) fractiles method. Relative to most of the findings reported in the calibration literature, the results of this study indicate much less overconfidence and a tendency toward underconfidence. The findings suggest that auditors may be prone to gather more objective evidence than is necessary to achieve a desired level of audit risk. The paper considers possible reasons for and implications of these findings.

The Accounting Information Systems course has been a difficult and frustrating course to teach. This article explains the case study approach taken at BYU that seems to solve many of the problems encountered with this approach. The cases used are described as well as the benefits and problems encountered with this approach.