Use of "Open Source" and Proprietary Software to Teach AIS and Audit Concepts

• In Event: Reception: ELS Displays, plus Hands-On Technology Tips and AAACommons
  In Poster Session: Effective Learning Strategies Poster Presentations

Abstract

In an accounting systems course, 2 software packages were introduced sequentially to all students taking the course. In a subsequent quiz, students were asked their preference. A number of students found the first package to be intuitive and easy to use. The results have implications for Accounting faculty, IT vendors, and universities.

In a senior undergraduate accounting systems course, students used 2 software packages in diagramming and flowcharting. Software package 1 (SP1) was a trial version from a niche vendor, which specializes in diagram/ flowcharting software. Software package 2 (SP2) was a licensed version within desktop software suite, available through an educational license of a large IT vendor. Students were introduced to software functions, and used both software packages in lab work. SP1 was preferred by a majority. There was an erroneous perception that it was open source, perhaps due to the ease of trial. It clearly had an edge in ease of use. SP2 was preferred by a minority. It appears to be appeal to a more ‘professional’ user. It shared similarities with other word processing and spreadsheet software available as part of educational license from the large IT vendor. This vendor’s licenses were available for the whole campus. The results have interesting implications for students, IT vendors, and universities.

Students are likely to be swayed by ease of use, but also ease of trial. However, their familiarity with ‘standard’ interface of software suites of large IT vendors pull them toward software available within desktop suites. Ubiquitous presence of large IT vendors at Universities is a strong foil against use of new software. Institutions and faculty need to review their use of software in teaching, which is generally skewed toward large IT vendors, restricting awareness and trial of niche software.

Author

• Pankaj Nagpal, Connecticut State University