How Does Technology Integration
Impact the Accounting Curriculum
and Accreditation?
Carol Yacht, Author
McGraw-Hill Education
[email protected]
Topics
• Technology Examples: AIS Scenario, from Fortran to the cloud, Intuit.
• Accreditation: Pathways Commission on Technology and AACSB.
• Information Systems & Pedagogy: IS Model, QuickBooks Online, Teaching and
Learning Ideas, Bloom’s Taxonomy.
• Q/A/Discussion
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AIS Prof. Steve Loflin, Augusta University
Scenario: You've just started working at a firm that uses QuickBooks
Online and you're learning from a manual prepared by the previous
accountant under a slightly different QB Online User Interface. It is
your job to figure it out!
 I tell my students this course is boot camp for on-the-job learning.
 These are students who download and figure out new apps all the
time. I'm sure they can adapt to User Interface changes.
 I use Robert Hurt's AIS text. One of his themes is critical thinking.
Requiring students to figure out changes in UI will help reinforce
critical thinking.
 I'm a huge proponent of cloud software. In the age of ubiquitous
internet and varying hardware, it is the only way forward for
Academic software. In addition to an increasing number of Macs,
I now have students with Chromebooks in my classrooms. The
times they are a-changin’.
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The Times They Are a-Changin’
Released January 13, 1964
Carol’s journey from Fortran to the cloud
21st Century
20th Century
The times
they are
QuickBooks Online a changin’
Cloud
Data Processing
Fortran
University of
New Mexico
Accounting
Programming
Computer Acctg.
AIS
DOS to
Windows
(desktop)
Sage-Peachtree
Great Plains
QuickBooks
Internet
(LMS)
Blackboard
MS Dynamics
Sage 50c
Desire to Learn
NetSuite
Moodle
SAP
Adaptive learning Tableau
platform: Connect
1994-2018: Sage-Peachtree 20/e; QB desktop 8/e
2016-2018: Computer Accounting
with QuickBooks Online−A Cloud
Based Approach, 1/e and 2/e
What does Intuit say?
We are fully committed to winning in the cloud, with more than 30 million Intuit customers
using these offerings anywhere, anytime across a variety of devices. The benefits are clear
— online experiences are better for customers, expand the total market, and generate more
predictable, recurring revenue streams. More new customers choose QuickBooks Online
than QuickBooks desktop. --Brad Smith, Intuit CEO
“Together we will move your QuickBooks course to the cloud,” Nico Valencia, Intuit
Education Program, [email protected].
 QB Online is FREE for schools − no site license fees.
 Work from a PC, Mac, smartphone, or tablet at any time.
 Unlimited QBO access for professors; 5 months for students
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Association to Advance Collegiate Schools of Business
Pathways Commission on Technology
Transform learning experiences to reflect current and emerging technologies and global trends in
business. Technology is used to gather, transform, and analyze data into meaningful information for
decision making. Currently, many different accounting and business technologies are used by all types of
organizations worldwide. Big data and emerging areas related to data analytics should be a key
component of accounting curricula.
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Cloud infrastructures.
Web-based collaborations.
Data visualization
Database dashboard metrics.
Enterprise business services.
Telecommunications.
Integrated audit models.
Extensible business reporting protocols.
International financial reporting standards.
These changes are dramatically reshaping the policies and processes of the profession.
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AACSB Standard A7
• Accounting degree programs include learning experiences that develop
skills and knowledge related to the integration of information technology.
• Competencies: Demonstrate ability to effectively utilize technology,
understand its capabilities, impacts, risks and opportunities
• Curriculum: Accounting degree programs integrate current and emerging
accounting and business information technologies throughout the curricula.
• Documentation: Document the integration of information technologies
within accounting degree programs, and the learning strategies used to
develop accounting graduate competencies in business information
technologies.
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John J. Wild, University of WI-Madison:
Technology Integration
•
•
•
•
Excel is the big winner. It is used up and down the curriculum.
McGraw-Hill’s Connect is popular as well as similar programs from other publishers.
Our systems class incorporates Access, NetSuite and SAP cloud applications.
A new capstone course for masters students has a module on data analytics using
SAP Predictive Analytics and Tableau.
• We have a good technology base. The new A7 standard encourages us to incorporate
more analytics.
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Exploring the Value of Accreditation
Ted Talk: http://aaahq.org/Accreditation/TED-Talk
Adaptive Learning Platforms: How to Accredit New Online Models
 Phil Regier, Arizona State University, Dean of Educational Initiatives
and CEO of EdPlus
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Using Information Systems
An information system is software that helps organize and analyze data. This makes it
possible to answer questions and solve problems relevant to the operation of an
organization.
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Information Systems
Model
Where does technology fit?
I
S
N Y
Financial Accounting
F S
O T
Process
Managerial Accounting
R E
M M
Output
Decision
Making
Computer Accounting
A S
Accounting Information Systems
T
Auditing
I
Tax
O
N
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QuickBooks Online Accounting System
QBO
sign-in
Reports
Business
Processes
Record transactions,
post to the General
Ledger and Subsidiary
Ledgers
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Company
Setup
The Dashboard
shows Profit and
Loss, how much
was spent,
income and
sales summary.
Plus menu: Create Transactions
Magnifying-glass icon: Search and Recent
Transactions
Gear icon: Settings or Preferences
Share QBO with the professor − “Invite Accountant”
Customers/
Accts. Rec.
Vendors/
Accounts
Payable
Employees
and Payroll
See related
sub-items:
Banking,
Sales,
Expenses,
Chart of
Accounts
Monitor the
company’s
financials
Accounting Cycle and the Information Systems Model
Input
Company
Setup
Journalize
and Post
General
Ledger &
Subsidiary
Ledgers
Financial
Statements
Decision
Making
Process
Output
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Computer Accounting with QuickBooks Online: A Cloud-Based Approach
Chapters
Topic
Certification practice test
Objective domains, Certiport.com
1
Sample company test drive
User interface
2
New company set up and the chart of accounts
Setup and Maintenance (14%)
3
Beginning Balances and October Transaction
Register
List Management (12%)
4-6
Vendors and Inventory, Customers and Sales,
November and December Transactions
Purchases/Money-in and Sales/Money-out
(38%)
7
Analysis and Reports – End of Fourth Quarter and
Year
Reports (8%)
8-10
January, February, and March Source Documents
Basic Accounting (10%)
11
Certification and Report Customization
Customization and Saving Time (18%)
www.mhhe.com/qbo > Certification MC practice test
12
Apps and Updates
General Knowledge
Case
Problems
3 case problems: Payroll and Import Excel Data,
Budgeting, Your Name Accounting project
General Knowledge
Teaching and Learning Ideas
https://qbo.intuit.com/redir/testdrive
1.
Go to Reports > type Journal in the search field > in the Report period field, select All Dates.
o What is the date of the Opening Balance?
o Describe the transaction type and the account distribution?
2.
Drill down on a Bill?
o What page is used? Why?
o What is the transaction type and account distribution?
3.
Drill down on an Invoice?
o What page is used? Why?
o What is the transaction type and account distribution?
4.
What are the similarities and differences between an Invoice, Sales Receipt, and Bill?
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Certiport.com
QuickBooks has moved to the cloud. As companies search for more agility and flexibility
with the way they conduct their business, the logical choice is to turn to cloud-based
systems. The QuickBooks Online exam ensures your students remain current with
industry trends and technology.
Certiport testing centers set up their own fees. Schools can also become testing centers.
For example, at Milwaukee Area Technical College the fee is $80 for both the Excel and
QuickBooks certification tests.
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QBO Plus
w/textbook
1.8M
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Bloom’s Taxonomy and Critical Thinking
Can updates improve critical thinking skills?
• Critical thinking guides an action
through the process of:
• Actively conceptualizing,
• Applying,
• Analyzing,
• Synthesizing,
• Evaluating or creating information.
 To collect feedback, Intuit tests
changes on specific companies or
groups of users. Features and
functions are the same but the user
interface can change.
 The QuickBooks Online blog
includes update information.
 www.mhhe.com/qbo > Text
Updates.
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Michelle Randall, CPA, Schoolcraft College
I think having the students experience updates and changes improves critical
thinking skills. Too often they want information EXACT and can't deal with
immaterial changes. The students that can be more flexible and look around or
use the help feature to find a solution on their own are better off. I tell them if
something is different, look around, figure out the transaction using the selfhelp features built into QBO. While it may be a little frustrating for me,
teaching them how to self diagnosis and problem solve is critical, especially
given that they will see all sorts of crazy stuff their clients might enter into QB.
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How is your school implementing technology
integration?
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Websites
 AACSB Accounting Accreditation Standard A7: Information Technology Skills and Knowledge for Accounting Graduates
http://www.aacsb.edu/accreditation/resources/related-materials
This white paper provides guidance consistent with the spirit and intent of AACSB Business and Accounting Accreditation
Standard A7. The goal is to assist AACSB accredited accounting programs, peer-review teams, accreditation committees and
others in applying Standard A7 in the context of the accounting accreditation peer review process and reporting.

Exploring the Value of Accreditation, presentations at http://aaahq.org/Accreditation
o Adaptive Learning Platforms − How to Accredit New Online Models http://aaahq.org/Accreditation/TED-Talk by Phil Regier,
Arizona State University, Dean of Educational Initiatives and CEO of EdPlus – Online and Adaptive Learning Platforms

Data visualization: https://www.tableau.com/#hero-video

Computer Accounting with QuickBooks Online: A Cloud-Based Approach
o
o
o
o
Online Learning Center: www.mhhe.com/qbo
QBO Test Drive - https://qbo.intuit.com/redir/testdrive
Certification practice test: www.mhhe.com/qbo > Certification Info > Certification Multiple Choice Test
www.certiport.com > Intuit QuickBooks Certified User > QuickBooks Online Joins QuickBooks Certification

Accounting Information Systems, 4/e, by Robert L. Hurt, www.mhhe.com/hurt4e
[email protected]
Q&A/Comments
Thank
Carol Yacht
[email protected]
928-634-0603 (AZ)
You
QuickBooks Online: www.mhhe.com/qbo
Sage (Peachtree) 19e: www.mhhe.com/yacht2016
QuickBooks Desktop 2015: www.mhhe.com/qbd2015