Making Databases Relevant in the Accounting Information Systems Course: Exercises for the Classroom

Abstract

The pivotal role played by computers in acquiring, storing, and processing financial information requires that accountants, and therefore accounting students, have a thorough understanding of the underlying principles of data composition and data structures. In addition, in order to facilitate the deep learning that will sustain these students past the point-and-click mechanics of the software dujour, it is important that a pedagogical strategy such as problem-based learning be used in the classroom, especially during the early learning phases of database courses. This presentation will provide some specific examples of classroom exercises designed to incorporate the student’s current knowledge of everyday business situations with higher order concepts of data models and their impact on managerial information. The presentation will first discuss the current state of Accounting Information Systems curricular, the concepts of problem-based learning, and examples of classroom exercises to teach database concepts to accounting students.