![]() Certain textbooks provide more extensive coverage that includes instruction in developing the particular diagram(s) along with a textual description and example diagram(s) 1. Our Table 2 analysis shows that textbooks varied from a low of 1% to a high of almost 30% coverage of documentation. ![]() Most textbooks provide at least a textual description of the need for documentation diagrams and may show an illustration or two of diagrams as examples of what accountants might encounter in the workplace. However, the textbooks vary in the amount and kind of coverage provided. Table 1 lists the textbooks we use in the analysis presented in Table 2.Īs illustrated in Table 2, all of the reviewed AIS textbooks include some coverage of the system documentation topic. We have selected ten AIS textbooks highlighted in Badua et al.'s (2014) market share data and Neely et al.'s (2015) reported textbooks to analyze the amount of accounting documentation coverage and treatment of documentation software. (2015) report AIS textbooks that included these top authors as well as two additional Pearson authors (Bodnar and Hopwood Kay and Ovlia). Wiley's authors Bagranoff, Simkin, and Norman (7%) and Turner and Weickgennant (6%), as well as McGraw-Hill's Hurt (5%), and another 12% unidentified represent the remaining market share according to Badua et al. (2014) reports that publisher salespeople believe about 70% of the AIS textbook market is captured by Pearson's authors Romney and Steinbart (~34%), and Cengage Learning's authors Gelinas, Dull, and Wheeler (~20%) and Hall (~15%). When prior research examines topical coverage in accounting curriculum, most researchers also identify particular textbooks as part of the analysis. Research suggests that industry practitioners favor the use of Microsoft Visio to produce required accounting documentation ( Bagranoff and Simkin, 2000 Eddolls, 2009), though this can vary in importance depending on the size, resources, and personal software preferences of the financial services firm (Joshua Bouchard, Partner – Grant Thornton, personal communication to the author, December 4, 2017). (2010) provide a teaching case as one exercise to help students learn proficiency in documentation and highlight the use of Microsoft Excel and Visio as software options. DeVries and Lee (2013) provide a step-by-step process of flowcharting instruction that utilizes a Microsoft Excel workbook with embedded narratives, symbols, and flowchart solutions. Some accounting educators emphasize using Windows operating system software solutions such as Microsoft Visio and/or Office drawing features to create the digital diagrams ( AISEC 2013, 2014, 2015, 2016, 2017). Financial industry regulators emphasize accurate and complete accounting document formalisms for audit firms to demonstrate proper auditing of financial transactions of public company auditees ( Whitehouse 2013). (2015), Tam (2013), and Welch and Welch (2010) also indicate the need for system documentation topics in the accounting curriculum. ![]() (2002), Herron and Premuroso (2012), Neely et al. According to Garnsey's (2016) recent survey of AIS educators, the documentation topic and techniques are important for accountants to hold a “good understanding” level of proficiency upon graduation with an accounting degree. Borthick (1996) identifies “documentation” as a key learning goal for accounting information systems (AIS) courses, with sub-goals of (a) understanding symbolic representations, and (b) modifying and creating symbolic representations. The American Accounting Association 1987 Committee on Contemporary Approaches to Teaching Accounting Information Systems report shows that instructors should include “system documentation techniques” in accounting instruction at a Bloom's taxonomy level of “application” ( AAA, 1987). This paper proposes Lucidchart (a cloud-based documentation software application) as an operating-system neutral documentation software alternative to Microsoft Visio, Office drawing tools (PowerPoint, Excel, Word), and SmartDraw. In these instances, web-based (i.e., cloud) drawing applications may provide useful instructional resources in lieu of existing Windows-environment options. In our experience and in discussion with other accounting instructors ( AISEC 2013, 2014, 2015, 2016, 2017 Vician, 2015), we note that instructors face additional challenges when employing documentation software tools, such as: (1) campus resources may not support the licensing costs for Microsoft Visio (2) student learners would prefer to work on personal computers that are not using Windows operating systems and/or (3) student learners prefer a click-n-drag approach to building the documentation formalisms (rather than developing or using a locally-developed symbol library with Microsoft Office applications like Excel, Word, or PowerPoint).
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