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1. Developing Business Process and Query Skills for Solving Business Problems.

Author

Borthick, A. Faye, Schneider, Gary P., and O'Brien, Ann D.

Subjects
BUSINESS process modeling, BUSINESS skills, REVENUE accounting, AUTOMOBILE industry, DATABASES
Abstract

This case offers learning experiences for (1) following a business process diagram for car dealers' recording of sales and sales returns of new cars and the car manufacturer's subsequent recording of the same transactions and (2) querying a database to determine why dashboards maintained by the dealers and the manufacturer do not always agree. Scaffolding resources (videos and script with screenshots) enable learners with no querying experience to work the case as they develop basic query skills. For learners with query skills, the case (without scaffolding resources) can be used as a data analysis project covering all major query operations. The data can be queried in any structured query language (SQL) platform. The case offers practice and quiz questions for assessing business process skill and the query skills of joining tables, aggregating data, setting criteria, using built-in functions, developing expressions, and verifying query correctness. [ABSTRACT FROM AUTHOR]

Published
2024
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2. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

Author

Wood, David A., primary, Achhpilia, Muskan P., additional, Adams, Mollie T., additional, Aghazadeh, Sanaz, additional, Akinyele, Kazeem, additional, Akpan, Mfon, additional, Allee, Kristian D., additional, Allen, Abigail M., additional, Almer, Elizabeth D., additional, Ames, Daniel, additional, Arity, Viktor, additional, Barr-Pulliam, Dereck, additional, Basoglu, K. Asli, additional, Belnap, Andrew, additional, Bentley, Jeremiah W., additional, Berg, Terje, additional, Berglund, Nathan R., additional, Berry, Erica, additional, Bhandari, Avishek, additional, Bhuyan, Md Nazmul Hasan, additional, Black, Paul W., additional, Blondeel, Eva, additional, Bond, David, additional, Bonrath, Annika, additional, Borthick, A. Faye, additional, Boyle, Erik S., additional, Bradford, Marianne, additional, Brandon, Duane M., additional, Brazel, Joseph F., additional, Brockbank, Bryan G., additional, Burger, Marcus, additional, Byzalov, Dmitri, additional, Cannon, James N., additional, Caro, Cecil, additional, Carr, Abraham H., additional, Cathey, Jack, additional, Cating, Ryan, additional, Charron, Kimberly, additional, Chavez, Stacy, additional, Chen, Jason, additional, Chen, Jennifer C., additional, Chen, Jennifer W., additional, Cheng, Christine, additional, Cheng, Xu, additional, Christensen, Brant E., additional, Church, Kimberly Swanson, additional, Cicone, N. J., additional, Constance, Patience, additional, Cooper, Lauren A., additional, Correia, Candice L., additional, Coyne, Joshua, additional, Cram, W. Alec, additional, Curtis, Asher, additional, Daigle, Ronald J., additional, Dannemiller, Steve, additional, Davenport, Stephan A., additional, Dawson, Gregory S., additional, De Meyst, Karen J. L., additional, Dell, Scott, additional, Demirkan, Sebahattin, additional, Denison, Christine A., additional, Desai, Hrishikesh, additional, DeSimone, Steven, additional, Diehl, Leah M., additional, Dimes, Ruth, additional, Dong, Bei, additional, Donnelly, Amy, additional, du Pon, Adam, additional, Duan, Huijue Kelly, additional, Duffey, Ada, additional, Dunn, Ryan T., additional, Durkin, Mary P., additional, Dzuranin, Ann C., additional, Eberle, Rachel M., additional, Ege, Matthew S., additional, El Mahdy, Dina, additional, Esplin, Adam, additional, Eulerich, Marc, additional, Everaert, Patricia, additional, Farah, Nusrat, additional, Farish, Lauren, additional, Favere-Marchesi, Michael, additional, Fayard, Dutch, additional, Filosa, Jessica R., additional, Ford, Melinda, additional, Franz, Diana R., additional, Fulmer, Bachman P., additional, Fulmer, Sarah, additional, Furner, Zhan Z., additional, Gantman, Sonia, additional, Garner, Steve, additional, Garrett, Jace, additional, Geng, Xin, additional, Golden, Joanna, additional, Goldman, William, additional, Gomez, Josue, additional, Gooley, Mark, additional, Granitto, Shawn P., additional, Green, Karen Y., additional, Greenman, Cindy L., additional, Gupta, Gaurav, additional, Guymon, Ronald N., additional, Hale, Kevin, additional, Harper, Christopher J., additional, Hartt, S. Allen, additional, Hawk, Holly, additional, Hawkins, Steven R., additional, Hawkins, Erin M., additional, Hay, David C., additional, Heinzelmann, Rafael, additional, Henderson, Cassy D., additional, Hendricks, Bradley E., additional, Heninger, William G., additional, Hill, Mary S., additional, Holden, Nicole, additional, Holderness, D. Kip, additional, Holt, Travis P., additional, Hoopes, Jeffrey L., additional, Hsieh, Sheng-Feng, additional, Huang, Feiqi, additional, Huang, Hua-Wei, additional, Huang, Ting-Chiao, additional, Huels, Brian W., additional, Hunter, Kara, additional, Hurley, Patrick J., additional, Inger, Kerry, additional, Islam, Sharif, additional, Ison, Isaac, additional, Issa, Hussein, additional, Jackson, Andrew B., additional, Jackson, Scott C., additional, Janvrin, Diane J., additional, Jimenez, Peggy D., additional, Johanson, Daniel, additional, Judd, J. Scott, additional, Kawada, Brett S., additional, Kelton, Andrea Seaton, additional, Kern, Sara, additional, Kerr, Jon N., additional, Keune, Marsha B., additional, Kim, Mindy, additional, Knox, Brian D., additional, Kogan, Gregory, additional, Kotb, Amr, additional, Krane, Ronja, additional, Kremin, Joleen, additional, Krieg, Kimberly S., additional, Kugel, Jonathan, additional, Kulset, Ellen M., additional, Kuruppu, Chamara, additional, LaDuca, Garrison, additional, Lamberton, Barbara A., additional, Lamboy-Ruiz, Melvin A., additional, Lang, Bradley, additional, Larocque, Stephannie A., additional, Larson, Melissa P., additional, Lawson, Bradley P., additional, Lawson, James G., additional, Lee, Lorraine, additional, Lenk, Margarita M., additional, Li-Kuehne, Michelle, additional, Liljegren, Jonathan, additional, Lin, Yi-Hung, additional, Liu, Wu-Po, additional, Liu, Zishang, additional, Lock, Brandon, additional, Long, James H., additional, Loraas, Tina, additional, Lowensohn, Suzanne, additional, Loy, Thomas R., additional, Lyngstadaas, Hakim, additional, Maas, Wim, additional, MacGregor, Jason E., additional, Madsen, Dag Øivind, additional, Malone, Carissa L., additional, Margolin, Maximilian, additional, Marshall, Mary E., additional, Martin, Rachel M., additional, Mpofu, Colleen McClain, additional, McCoy, Chris, additional, McGuigan, Nicholas C., additional, McSwain, Dwayne N., additional, Meckfessel, Michele D., additional, Mellon, Mark J., additional, Melton, Olivia S., additional, Mercado, Julie M., additional, Mitsuda, Steven, additional, Modugu, Kennedy, additional, Moehrle, Stephen, additional, Chaghervand, Amirali Moeini, additional, Moffitt, Kevin, additional, Moon, Joon Seok, additional, Muehlmann, Brigitte, additional, Murray, Johnna, additional, Mwaungulu, Emmanuel S., additional, Myers, Noah, additional, Naegle, J. Conrad, additional, Ndicu, Martin J., additional, Nelson, Aaron S., additional, Nguyen, Anh L., additional, Niederkofler, Thomas, additional, Nikbakht, Ehsan, additional, O'Brien, Ann D., additional, Ogunade, Kehinde M., additional, O'Leary, Daniel, additional, Oler, Mitchell J., additional, Oler, Derek K., additional, Olsen, Kari Joseph, additional, Otalor, John I., additional, Outlaw, Kyle W., additional, Ozlanski, Michael. E., additional, Parlier, Jenny, additional, Paterson, Jeffrey S., additional, Pearson, Christopher A., additional, Petersen, Michael J., additional, Petra, Steven T., additional, Pickard, Matthew D., additional, Pickerd, Jeffrey, additional, Pinsker, Robert, additional, Plante, Catherine, additional, Plečnik, James M., additional, Price, Richard A., additional, Quick, Linda A., additional, Raedy, Jana, additional, Raschke, Robyn, additional, Ravenscraft, Julie, additional, Richardson, Vernon, additional, Rixom, Brett A., additional, Robertson, John F., additional, Rock, Iyad, additional, Romney, Miles A., additional, Rozario, Andrea, additional, Ruff, Michael F., additional, Rupley, Kathleen, additional, Saeedi, Ali, additional, Saiewitz, Aaron, additional, Salzsieder, Leigh W., additional, Sarkar, Sayan, additional, Saulls, Michael, additional, Scanlan, Tialei A., additional, Schaefer, Tammie J., additional, Schaupp, Daniel, additional, Schneider, Gary P., additional, Seebeck, Andreas, additional, Sellers, R. Drew, additional, Seto, Samantha C., additional, Sevel, Romi-Lee, additional, Shan, Yuxin, additional, Sherwood, Matthew G., additional, Singorahardjo, Maggie, additional, Skaftadottir, Hanna Kristin, additional, Skomra, Justyna, additional, Smith, Jason L., additional, Smith, Dallin O., additional, Smith, James, additional, Snow, Mason C., additional, Sommerfeldt, Ryan D., additional, Sorensen, Kate B., additional, Sorensen, Trevor L., additional, Spieler, Andrew C., additional, Stallings, Matthew A., additional, Stallings, Lesya, additional, Stancill, Alan, additional, Stanley, Jonathan D., additional, Stefaniak, Chad M., additional, Stephens, Nathaniel M., additional, Stewart, Bryan W., additional, Stratopoulos, Theophanis C., additional, Street, Daniel A., additional, Subedi, Meena, additional, Summers, Scott L., additional, Sundkvist, Charlotte H., additional, Synn, Christina, additional, Tadesse, Amanuel, additional, Tapis, Gregory P., additional, Tassin, Kerri, additional, Taylor, Samantha, additional, Teal, Mary, additional, Teeter, Ryan, additional, Tharapos, Meredith, additional, Theis, Jochen C., additional, Thomas, Jack, additional, Thompson, Kristen S., additional, Thornock, Todd A., additional, Tietz, Wendy, additional, Travalent, Anthony M., additional, Trinkle, Brad S., additional, Truelson, J. Mike, additional, Turner, Michael C., additional, Vagner, Brandon, additional, Vakilzadeh, Hamid, additional, van der Geest, Jesse, additional, van Pelt, Victor, additional, Vandervelde, Scott D., additional, Vega, Jose, additional, Vera-Muñoz, Sandra, additional, Villanueva, Brigham, additional, Vincent, Nishani Edirisinghe, additional, Wagener, Martin, additional, Walton, Stephanie, additional, Warne, Rick C., additional, Watanabe, Olena V., additional, Watson, David, additional, Watson, Marcia Weidenmier, additional, Weber, Jill, additional, Weirich, Thomas, additional, West, Ashley N., additional, Wilford, Amanda L., additional, Wilson, Aaron B., additional, Winrow, Brian, additional, Winrow, Timothy, additional, Winrow, Tasia S., additional, Wiseman, Denise, additional, Witte, Annie L., additional, Wood, Bryan D., additional, Wood, Jessica, additional, Woolley, Darryl, additional, Wright, Nicole S., additional, Wu, Juan, additional, Xiong, Xiaomei, additional, Yatsenko, Dimitri, additional, Yazzie, Courtney E., additional, Young, Glen M., additional, Zhang, Chanyuan, additional, Zimmerman, Aleksandra B., additional, and Zoet, Emily, additional

Published
2023
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4. Getting Students Ready for Accounting Spreadsheets: Training for Basic Spreadsheet Skills with Pre/Post Assessments.

Author

Borthick, A. Faye and Schneider, Gary P.

Subjects
ACCOUNTING students, COGNITIVE load, PROBLEM solving
Abstract

This case is intended to impart basic spreadsheet skills to students that do not have them. It trains them to transform data, create formulas (with functions, IF statements, and absolute references), aggregate data, look up values, configure pivot tables, sort data, record macros, and extract spreadsheet tasks from conversation. These skills are needed for subsequent spreadsheet analyses for solving business problems. Suitable for students that can copy cells and develop simple formulas, the case offers pre- and post-assessment questions. The case provides scaffolding resources: flashcards for Excel features, a work plan template, a narrated video for getting started with the work plan, and guidance (scripts with screenshots and narrated videos) for performing the spreadsheet tasks. Using the context of a gradebook application, which is familiar to students, the case minimizes the cognitive load students experience because they are not trying to learn accounting and spreadsheet skills simultaneously. [ABSTRACT FROM AUTHOR]

Published
2023
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5. Preparing graphical representations of business processes and making inferences from them

Author

Borthick, A. Faye, Schneider, Gary P., and Vance, Anthony O.

Subjects
Reengineering (Management) -- Laws, regulations and rules, Reengineering (Management) -- Study and teaching, Automated flow chart -- Analysis, Flow charts -- Analysis, Process management (Computers) -- Study and teaching, Sarbanes-Oxley Act of 2002, Reengineering, Government regulation
Published
2010

9. Minimizing Cognitive Load in Representing Processes in a Business Process Diagram: Capturing the Process and Making Inferences About It.

Author

Borthick, A. Faye and Schneider, Gary P.

Subjects
BUSINESS process management, BUSINESS education, FINANCIAL statements, FINANCIAL performance, AUDITING standards, BUSINESS students, TRAINING
Abstract

In the context of a kaiten-sushi restaurant, this guided learning experience minimizes learners' cognitive load as they construct a business process diagram (BPD) from the transcript of a conversation. The guidance provides a construction strategy, directs the construction, and illustrates the diagram. Instructors can vary the guidance to match learners' zones-of-proximal development (ZPD) or, when used with skilled learners, omit the guidance entirely. The guidance reduces the cognitive load of this experience, which is intended to enable learners to build mental schemas for developing BPDs in subsequent business situations. The guided experience is suitable for courses in which learners work with business processes, including accounting information systems (AIS), auditing, business analytics, and information systems (IS). Working through the experience requires students to think critically about the business process and implications of changes in the business process. The Teaching Notes include questions for assessing student proficiency in making inferences about the business process after they construct the BPD. [ABSTRACT FROM AUTHOR]

Published
2018
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12. Analyzing Data for Decision Making: Integrating Spreadsheet Modeling and Database Querying.

Author

Borthick, A. Faye, Schneider, Gary P., and Viscelli, Therese R.

Subjects
ELECTRONIC spreadsheets, QUERYING (Computer science), DECISION making, DATA analysis, BUSINESS models
Abstract

Although students begin with a spreadsheet to analyze the effect of a change in credit score cutoff on loan performance on sales, they discover that this approach becomes unwieldy as the analysis becomes more complex. As more attributes from more sheets are required, the spreadsheet solution becomes difficult to implement or audit. The case thus motivates students to develop the database skills of importing the spreadsheet data into a database manager, joining tables, and performing the analysis using database querying. The case requires students to think critically to model the business situation in spreadsheet formulas and database query expressions, structure relationships among the attributes across data tables, and manipulate attributes to achieve the business objective. The case is suitable for courses in accounting systems, managerial accounting, decision making, and database systems. Objective questions are provided for assessing students' ability to analyze transaction records using both spreadsheet and database tools. [ABSTRACT FROM AUTHOR]

Published
2017
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15. Using Graphical Representations of Business Processes in Evaluating Internal Control.

Author

Borthick, A. Faye, Schneider, Gary P., and Vance, Anthony

Subjects
BUSINESS planning, MERCHANDISING, INFORMATION storage & retrieval systems, AUDITING, INFORMATION technology
Abstract

In this case, students (1) extend business process diagrams (BPD) to represent current and contemplated business processes for accounts payable processing for a convenience store company's merchandise purchases and (2) use the graphical representations of the business processes to identify control weaknesses and their potential effects on the financial statements and operational effectiveness. The case is appropriate for students developing skills in documenting business processes and evaluating internal control in business processes in introductory courses in accounting information systems (AIS), auditing, and information technology (IT) auditing. Before beginning the case, students should be familiar with the procure-to-pay process, preparing BPDs, and identifying internal control weaknesses in business processes. Working the case requires students to think critically about the business processes and the implications of differences in current and contemplated processes. [ABSTRACT FROM AUTHOR]

Published
2012
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16. Discussion of determinants of information systems audit involvement in EDI systems development.

Author

Schneider, Gary P.

Subjects
ELECTRONIC data interchange, INFORMATION storage & retrieval systems, AUDITORS, AUDITING, INFORMATION resources, ELECTRONIC data processing
Abstract

The article presents comments in response to the article "Determinants of Information Systems Audit Involvement in EDI Systems Development," by Bonnie W. Morris and Ann B. Pushkin, published in the September 1995 issue of the "Journal of Information Systems." Morris and Pushkin report the results of a survey that attempts to determine why firms involve information systems auditors in electronic data interchange (EDI) system development. Auditor involvement in systems development is a way of increasing internal control over the resulting systems. The study draws on organization theory literature to construct a model of the relationships among organizational context, organizational strategy, and the internal audit function. This model views the internal audit function as one element in the organizational control structure. The model does not explicitly consider the cost of auditing EDI system development. The study's greatest weakness is its failure to motivate the ambitious task it undertakes. Internal auditors have always selected a subset of their firms' activities for audit.

Published
1995

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