Using the “SMART” Model to Teach Accounting and Reporting Using ERP Technology

• In Event: Teaching, Learning, and Curriculum 2

Abstract

Pedagogical revisions to the undergraduate Haub School of Business curriculum at Saint Joseph's University employing the SAP ERP ECC 6.0 system encompass the core accounting courses traversing the sophomore, junior and senior years. The entire accounting curriculum was overhauled in order to integrate SAP ERP ECC 6.0. Each course progressively builds upon and expands the knowledge base in the prior course(s). Substantive pedagogical modifications have been integrated into the material delivered and methodologies utilized in selected sections of the required sophomore, junior and senior accounting courses. SAP supported material, created and modified by a student team, is delivered in the classroom using a team-oriented format within a business case context. It is envisioned that the SAP material will seamlessly present accounting issues currently in the curriculum, while allowing the students to observe the capabilities of SAP ERP ECC 6.0.

This paper discusses the design, implementation, and execution of a business scenario covering the entire accounting cycle using SAP ERP ECC 6.0 as the platform. Specifically, it tracks the flow from cash to inventory, to accounts receivable, back to cash and ending with the investment of cash into fixed assets. Its use within an undergraduate curriculum is assessed and evaluated. Sample scenarios and a demonstration case showing a multitude of reports are included.

Authors

• Joseph M Ragan, Saint Joseph's University

• Bob Teti, Saint Joseph University - Bala Cynwyd

• Dennis Raible, Saint Joseph's University

• Stephen Sullivan, Saint Joseph University - Bala Cynwyd