A Systems Approach to Accounting: What Accounting Knowledge Will Smooth the Way?

• In Event: Session A: Effective Learning Strategies - Poster Session

Abstract

DESCRIPTION

This poster session provides a visual representation of the flow of concepts into an accounting information systems class, to demonstrate the foundational knowledge that a student needs to comprehend in order to assimilate the intricacies of an accounting system. Using a systems perspective, all the disparate information that is acquired through a variety of classes is united into an overall picture of the accounting processes. The objective of this poster is twofold: to provide an answer to the age-old student question, “Why do I need to know this?” relating to the different accounting concepts introduced throughout various classes and to help crystallize the relationship between the concepts introduced in each class.
This poster was developed in response to several indentified trends. Temporary memorization by students instead of deeper comprehension of core accounting concepts has become a critical issue in accounting education. Students experience difficulties in their progression through the accounting curriculum due to lack of retention of foundational information, and class time constraints do not allow for necessary remediation. In addition, students approach accounting concepts in “silos”, demonstrating a lack of comprehension when looking at the accounting process as a complete picture. Students can use this poster as a review of critical accounting concepts that will aid in understanding accounting from a system perspective.

MARKETING DESCRIPTION

Are you looking for a way to emphasize the need for deeper understanding of accounting concepts versus short-term memorization? Are students not grasping how accounting classes relate to one another? This poster emphasizes the core concepts that require in-depth understanding for successful performance when studying accounting from a systems perspective.

Authors

• Katherine Boswell, University of Louisiana-Monroe

• Dorothy A Davis, University of Louisiana-Monroe