AIS RAIL SYSTEM: A COMPUTER-BASED JOB-ORDER COST SIMULATION Developments in Business Simulations and Experiential Learning, Volume 32, 2005 AIS RAIL SYSTEM: A COMPUTER-BASED JOB-ORDER COST SIMULATION A. James Mckee College Of Charleston mckeej@cofc.edu ABSTRACT This module portrays an accounting information system as a subway rail system. Specifically, the AIS sub-systems are analogous to the color-coded rail “lines” that constitute a rail system map. The module’s functionality is restricted to the conversion cycle (or the “red” line). The red line consists of eleven subway stops--Transaction data entry capture points. Additionally, the module employs graphics and animation so as to provide an alternative database perspective on cost flows through a job order system. Many of the computer-based controls found in commercial packages are operational in the module. The objective of the interactive session is to demonstrate the potential of multimedia in accounting pedagogy. With today’s computer technology, the only thing holding accounting instructors back from truly effective instruction is their own lack of creativity. AIS Rail System demonstrates that by combining a proper mix of images, integrating text, and animation, and making the materials interactive, potentially powerful and entertaining teaching and learning devices can be created. The AIS Rail module provides students with an opportunity to observe the dynamic nature of cost accounting data extracted from the manufacturing process. This paper first discusses the merits of multimedia as a pedagogical tool. Next, the paper discusses how multimedia technology was integrated into the instructional design of the AIS Rail module. Merits of Multimedia Technology. Accounting education is in the midst of a dramatic transition from traditional (bookkeeping) focus to emphasis on knowledge and skills related to accounting technology. Various critiques (“Bedford Committee” [American Accounting Association Committee 1986]; the Big Six “White Paper” [Perspectives on Education 1989]; and the Accounting Education Change Commission’s Position Statement Number One [AECC 1990]) have urged a focus shift towards knowledge and skills related to information technology, computing, and systems. AECC’s Position Statement Number Two (1991, 250) asserts the first accounting course should address “…the principles underlying the design, integrity, and effectiveness of accounting information systems”. It is not obvious how accounting educators can meet these objectives without using technology itself. Multimedia seems to be the obvious pedagogical tool for meeting the objectives identified above. Some research has resulted in high expectations for computer-assisted teaching/learning. Some (Clark 1983 and Solomon 1994) believe that this direction has the potential to change the foundations of education. They have asserted that the use of such technology is in the third revolution in higher education in recent years (after television and the microcomputer). With today’s affordable and user-friendly development software, accounting educators can build their own applications-- accounting systems-- that display the same fundamental controls and functionality embodied in commercial accounting packages. Yet they are designed so that the (student) user can better focus on concepts and architectural design of accounting systems. One argument against the commercial packages is that they potentially reduce the user’s role to that of simply performing clerical input of transactions. Consequently, the system is viewed as a black box. Multimedia Technology Applied to Cost Accounting. The motivation for this module was to address the AECC’s Position Statement Number One—shift focus towards “knowledge and skills related to information technology, computing, and systems”. A schematic was applied to a job- order cost system. Then, the cost flow schematic was transformed into an electronic cost engine. Specifically, various (schematic) transaction nodes were made into data access points for raw data entry. Other basic features commonly associated with computer-based accounting packages were added as well. Each PC screen was designed to depict a specific type of event, e.g. receiving raw material, processing time tickets, transfers to warehouse. AIS features. It was tempting to incorporate a lot of “whistles and bells” into this module. However, the primary purpose of the module design was to draw attention to cost accounting systems—not computer-based accounting systems per se. Hence, the AIS features were restricted to, (1) pre-numbered source documents, (2) authorized: vendors, raw material, employees, jobs, and customers, (3) assumed cost flow: LIFO, FIFO, weighted average, and garden variety completeness and field validity (alpha, numeric) tests Audit trail. The user can select various buttons to confirm what is going on behind the scenes. That includes, (1) journal entries, (2) transaction files, (3) master files, and (4) trial balance. Additionally, the user can (incrementally) expand the trial balance into a set of financial statements. Animation. The user can (optionally) display animated clips that simulate ‘being there.” Examples include, receiving raw material, stockroom requisitions, time card 344 mailto:mckeej@cofc.edu Developments in Business Simulations and Experiential Learning, Volume 32, 2005 punching, transfers to warehouse, and shipments to customers. There are several white-collar events that have correspondingly supporting identical animated clips. (Could this suggest “lack of segregation of duties?”) The cost engine’s dynamically-linked display of selected accounts can be characterized as a transparent box, whereas the commercial packages are all black boxes. True, one can get inside the black box, but is allowed only a narrow path to trace through, say, an audit trail of any particular transaction. 1. Target audience: Instructors of managerial/cost accounting and AIS. 2. Time needed: Forty-five minutes. 3. Target number of participants: Whatever room capacity allows. 4. Materials required: None. 5. Equipment required and room setup: Projector and support system for presenting a Flash module (loaded on my laptop). Attendees would need to provide their own laptops. CDs will be made available. 6. Theoretical framework: I am not planning to (though I am prepared to) preface my demonstration with a brief discussion of prior published research on accounting pedagogy. 7. Pedagogical implications: Hopefully, academicians participating at the conference will recognize the real potential for accounting pedagogical innovations will involve multimedia. REFERENCES Accounting Education Change Commission (AECC). Objectives of education of accountants: Position statement number one. Issues in accounting education 5 (2):307-312. ---------. 1991. AECC urges decoupling of academic studies and professional examination preparation: Position statement number two. Issues in Accounting Education 6 (2):313-330. Clark, R. E. 1983. Reconsidering research on learning from media. Review of Educational Research (Winter): 445- 459 Solomon, M. B. 1994. What’s wrong with multimedia in higher education? APPENDIX Sample Screenshots of AIS Rail System Introduction. The module contains an exhaustive tutorial that discusses the objectives, the alternative perspectives (cost accounting or AIS) for navigating the cost system, as well as the help index. 345 Developments in Business Simulations and Experiential Learning, Volume 32, 2005 AIS Rail System map. The module’s scope is restricted to the eleven data entry capture points comprising the conversion cycle, or the “red” line. 346 Developments in Business Simulations and Experiential Learning, Volume 32, 2005 347 AIS or database perspective. The user may wish to navigate cost flows from an AIS perspective. The above user interface permits processing of the same eleven transaction types (comprising the red line) which comprise the “Event” menu. Observe the dancing sunballs, positioned atop the various transaction and master files. They serve as a summary reminder of the consequence of the user’s having entered a raw materials purchase transaction. The user may click on those files (or any of the others displayed) to view the detail recording in the account. Table of Contents Volume 32, 2005 LEARNER BEHAVIOR IN THE ONLINE CLASSROOM EXPERIENCE THE EFFECTIVENESS OF A SIMULATION EXERCISE FOR INTEGRATING PROBLEM-BASED LEARNING IN MANAGEMENT EDUCATION DEMONSTRATION OF FOUR WEB-BASED SIMULATIONS THRESHOLD COMPETITOR: A MANAGEMENT SIMULATION ENTREPRENEUR: A NEW VENTURE SIMULATION MERLIN: A MARKETING SIMULATION MICROMATIX: A STRAGETIC MANAGEMENT SIMULATION LEARNING STYLES INFLUENCES ON SATISFACTION AND PERCEIVED LEARNING: ANALYSIS OF AN ONLINE BUSINESS GAME INTERNATIONAL INTERNSHIPS: DESIGN AND EXPERIENCES SIM MAP: TURNING ACTION-BASED LEARNING INTO SIMULATED CONSULTING PROJECTS NOTEL HEALTH SERVICES: A ROLE-PLAYING SIMULATION TEACHING EXPERIENTIALLY WITH THE MADELINE HUNTER METHOD: AN APPLICATION IN A MARKETING RESEARCH COURSE SIMULATING CUSTOMER LIFETIME VALUE: IMPLICATIONS FOR GAME DESIGN AND STUDENT PERFORMANCE VIRTUAL PROGRESS: SIMULATING ECONOMIC DEVELOPMENT ONLINE STRATEGIC MANAGEMENT: AN EVALUATION OF THE USE OF THREE LEARNING METHODS IN CHINA ADOPTION OF DISCUSSION-BASED TEACHING AND ASSESSMENT IN TEACHING STRATEGIC MANAGEMENT IN CHINA STUDENTS' VIEW ON THE USE OF CASE METHOD IN CHINA CHINESE STUDENTS' PERCEPTIONS OF BUSINESS GAMING EXPERIENCECSR - A CORPORATE SOCIAL RESPONSIBILITY SIMULATION CREATING DYNAMIC INTERACTION IN A VIRTUAL WORLD: ADD VALUE TO ONLINE CLASSROOMS THROUGH LIVE ELEARNING AND COLLABORATION: A DEMONSTRATION CAPABILITIES OF EXPERIMENTAL BUSINESS GAMING A COMPARISON BETWEEN SOLUTIONS AND DECISIONS IN A BUSINESS GAME VALIDATING BUSINESS SIMULATIONS: DOES HIGH PRODUCT QUALITY LEAD TO HIGH PROFITABILITY? ALIGNING ART AND EPISTEMOLOGY: ILLUSTRATIONS TO DISTINGUISH DISCOVERY FROM KNOWLEDGE BUILDING TUTORIALS USING WINK STUDENTS AS LAB RATS: THE ETHICS OF CONDUCTING NON-PEDAGOGICAL RESEARCH IN THE CONTEXT OF CLASSROOM SIMULATIONS AND EXPERIENTIAL LEARNING THE EFFECT ON GAME PERFORMANCE OF DIFFERENT MEASURES AND UNITS OF ANALYSIS IN QUANTITATIVE ANALYSIS ANALYZING AND THINKING WHILE PLAYING A SIMULATION COMPUTER BUSINESS SIMULATION DESIGN: THE ROCK POOL METHOD EXPANDING THE ROLE OF E-ROOMS IN DISTANCE LEARNING APPLICATIONS TO MANAGEMENT EDUCATION APPLICATION OF TRADITIONAL AND ONLINE JOURNALING AS PEDAGOGY AND MEANS FOR ASSESSING LEARNING IN AN ENTREPRENEURIAL SEMINAR DEVELOPING MANAGERIAL EFFECTIVENESS: ASSESSING AND COMPARING THE IMPACT OF DEVELOPMENT PROGRAMMES USING A MANAGEMENT SIMULATION OR A MANAGEMENT GAME INTERNATIONAL MANAGEMENT GAME Œ AN INTEGRATED TOOL FOR TEACHING STRATEGIC MANAGEMENT INTERNATIONALLY STUDENT EXPECTATIONS OF SIMULATIONS DISTANCE EDUCATION DELIVERY OF AN INTENSIVE SIMULATION BASED COURSE TEACHING SERVICE LEARNING USING A BUSINESS GAME ROLE-PLAY SIMULATION EDUCATIONAL PERSPECTIVE OF COLLABORATIVE VIRTUAL COMMUNICATION AND MULTI-USER VIRTUAL ENVIRONMENTS FOR BUSINESS SIMULATIONS SIMULATION PERFORMANCE & PREDICTOR VARIABLES: ARE WE LOOKING IN THE WRONG PLACES TO MEASURE THE RIGHT LEARNING? VIDEO CASE: JET-A-WAY INC. Œ FOCUSING ON DIVERSITY AND ENTREPRENEURIAL LEADERSHIP ACTIVE LEARNING: WHAT IS IT AND WHY SHOULD I USE IT? FACILITATING THROUGH COLLABORATIVE REFLECTIONS TO ACCOMMODATE DIVERSE LEARNING STYLES FOR LONG-TERM RETENTION ONLINE CUMULATIVE SIMULATION TEAM PERFORMANCE PACKAGE WHEN PROPHECY FAILS: A SMALL SAMPLE, PRELIMINARY STUDY USING EXPERIENTIAL LEARNING TO INTEGRATE THE BUSINESS CURRICULUM FORECASTING STOCK VALUE EMPLOYING PROGRESSIVE PRACTICES AND PRINCIPLES TO FACILITATE SEMINAR ROOM LEADERSHIP AMONG LEARNERS: SHARED POWER AND COLLECTIVE ACCOUNTABILITY INDIVIDUAL ACHIEVEMENT DOES NOT GUARANTEE TEAM PERFORMANCE: AN EVIDENCE OF ORGANIZATIONAL LEARNING WITH BUSINESS GAMES DECISION MAKING IN BUSINESS SIMULTION DESIGN ZUG UM ZUG 2015: COLLECTIVE BARGAINING AS A TWO-LEVEL GAME A NEW METHOD FOR MODELING INNOVATION AND R&D IN BUSINESS SIMULATIONS: ILLUSTRATED WITH A SIMULATION OF A NEW PRODUCT DEVELOPMENT PORTFOLIO DEVELOPING A MICRO SIMULATION EFFECT OF MARKET SHARE AND PRODUCTION EXPERIENCE ON COMPANY PROFITABILITY RE-DESIGNING A CURRICULUM THAT VALUES A WORK-INTEGRATED APPROACH TO STUDENT LEARNING HOW SIMULATIONS AND EXPERIENTIAL LEARNING FIT AS WE COMPLY WITH LEGISLATIVE AND AACSB ASSESSMENT GUIDELINES: HOW TO DEVELOP ACADEMICALLY SOUND COURSES THAT ALSO MEET STAKEHOLDER NEEDS EVALUATING SERVICE LEARNING: REFLECTION AND ASSESSMENT FROM THE STUDENT POINT OF VIEW SIMPLIFYING AND ENHANCING FINANCIAL ANALYSIS IN CASES AND SIMULATIONS OVERCOMING THE BUSINESS GAME COMPLEXITY PARADOX EXPLORING THE PREFERENCE IN LEARNING APPROACH AMONG THE HONG KONG UNIVERSITY STUDENTS: CASE STUDY, PROBLEM-BASED OR TRADITIONAL TEXTBOOK QUESTION AN EXERCISE FOR EXPLORING THE RELATIONSHIP BETWEEN JUNGIAN PSYCHOLOGICAL TYPES AND POLITICAL STYLE IN THE WORKPLACE EVALUATING THE DIRECTION OF RESEARCH IN ONLINE EDUCATION: ARE WE GOING ANYWHERE? AIS RAIL SYSTEM: A COMPUTER-BASED JOB-ORDER COST SIMULATION BLOOM BEYOND BLOOM: USING THE REVISED TAXONOMY TO DEVELOP EXPERIENTIAL LEARNING STRATEGIES DELIVERING A TECHNOLOGY-BASED CASE IN A TECHNOLOGICAL WAY: THE SMARTCART CASE USING THE INTERNET TO ENHANCE COURSE PRESENTATION: A HELP OR HINDRANCE TO STUDENT LEARNING TEACHING PRACTICES: A CLUSTER ANALYSIS OF STUDENTS IN HONG KONG TEACHING PRACTICES: A CLUSTER ANALYSIS OF TEACHING STAFF IN HONG KONG EVALUATING A SIMULATION WITH A STRATEGIC EXPLORATION TOOL A SYMBOLIC MODEL OF THE SIMULTANEOUS ACHIEVEMENT OF CONCRETE BENEFITS AND LEARNING BY PARTICIPATING GROUPS IN EXPERIENTIAL ACTIVITIES: ‚THE SPHERE OF EXPERIENTIAL LEARNING