Dexter Buys a Surfboard: An Exploratory Study of the Impact of a Classroom Activity and Reflection Paper on Student Perceptions of the First AIS Course

Abstract

In most accounting curricula, students enroll in the first accounting information systems (AIS) course after they have completed at least two accounting principle courses and are familiar with accounting fundamentals. However, these courses tend to teach topics as discrete subjects so many students have a poor understanding of how the data they are journalizing actually flow through an AIS. Because they have not previously thought about the concept of a system, most students also have trouble linking material in AIS textbooks to prior learning. To help students relate prior learning to AIS concepts, an in-class activity titled “Dexter Buys a Surfboard” was developed. This in-class activity was combined with a textbook reading and a required reflection paper. Statistical analyses found that the combination of a textbook reading, the in-class project, and a structured reflection paper did positively affect students' perceptions of the importance of learning about AIS. Further analyses found that GPA, accounting-related work experience, and gender were not related to the change in student perceptions, making this pedagogical technique valuable for a variety of student groups.