The Clute Institute International Academic Conference Munich, Germany 2014
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1 Utilizing Enterprise Resource Planning Software In Pedagogical Integration Of Accounting And Information Systems Dmitriy V. Chulkov, Indiana University Kokomo, USA Joung Yeon Kim, Indiana University Kokomo, USA ABSTRACT In this study, we describe the use of an interdisciplinary enterprise resource planning (ERP) teaching module designed to integrate accounting and information systems (IS) curricula and implemented in a required management information systems course. Integration of disciplines in business curriculum has been recommended by both research studies and higher education accrediting bodies. Our analysis of student survey data suggests that integration of accounting and IS concepts was successful in generating student interest in both areas. Graduate students demonstrated a higher level of increases in understanding of accounting concepts and interest in accounting after completing the ERP exercise compared to undergraduate students. The level of IS knowledge before the exercise was a significant predictor of enhanced understanding of course concepts while this relationship was not present for the level of accounting knowledge before the exercise. Keywords: Accounting Education; Information Systems Education; Enterprise Resource Planning INTRODUCTION This study examines the effectiveness and benefits of an interdisciplinary Enterprise Resources Planning (ERP) exercise that integrates accounting and information systems (IS). The study is a response to the recent calls for change to business curriculum from accreditation and professional bodies. As technology and globalization factors have blurred the boundaries between different business functions, academic departments in business schools now closely interact and influence each other. Such changes drive business schools to invest in boundary-spanning courses to remain relevant (AACSB, 2002). The Association for Advancement of Collegiate School of Business (AACSB) has called for integration of business disciplines and interdisciplinary teaching (AACSB, 2010). A study sponsored by professional bodies such as the American Accounting Association (AAA) and the Big 5 CPA firms, with the aim of promoting the transformation of accounting education, urges accounting faculty to partner with related courses in other disciplines (Albrecht & Sack, 2000). Following the above proposals, we identify accounting and IS as two business disciplines where the interdisciplinary approach is likely to enhance learning outcomes. The need to integrate accounting and IS instruction is recognized by the American Institute of Certified Public Accountants (AICPA). The AICPA s Core Competency Framework and Educational Competency Assessment emphasize the importance of technology in accounting education. This framework urges individuals entering the accounting profession to acquire the necessary technological skills and to understand the effects of technology on the broader business environment (AICPA, 2013). Business education literature contains several pedagogical cases that describe efforts made to teach intersecting concepts from two different areas: accounting and finance (McWilliams & Peters, 2012), accounting and environmental issues (Grinnell & Hunt, 2000), and technology and accounting (David, Maccracken, & Reckers, 2003). Chandra, Chen, and Kim (2006) argued that the teaching of computer skills should be integrated into Copyright by author(s) 117 The Clute Institute
2 managerial accounting courses. However, such efforts at integration are not without challenges. David et al. (2003) point out that it is expensive to train faculty to teach integrated courses. They demonstrate that few accounting instructors have the extensive background required to also teach technology in their accounting courses and that the cost of investing these instructors' time in training is high. In this study, we follow David et al. (2003) in recognizing an opportunity to minimize training costs by using a pre-developed ERP software module. SAP AG, the world largest ERP software vendor, hosts the SAP University Alliance (UA) program: a network of 1,350 universities worldwide. Through this program, SAP provides its members with access to SAP ERP solutions and case materials. We utilized two SAP UA cases in our interdisciplinary SAP exercise. This enabled us to provide high quality ERP modules to students without spending valuable faculty time and effort developing instructional software. This exercise was also designed to be taught by an IS faculty member in a Management Information Systems (MIS) course. This helped us avoid costly retraining of accounting faculty. Another benefit of the exercise is that non-accounting major students are exposed to accounting subject matter in a more approachable technology course instead of a potentially intimidating accounting course. Anecdotal evidence shows that non-accounting majors often perform poorly in accounting courses in part because they consider accounting boring. We believe that learning how accounting and technology rely on each other helps students overcome their initial resistance and gain confidence when approaching accounting subjects. Furthermore, survey evidence suggests that non-business major students are the most likely among our sample to report increased interest in accounting following the completion of the ERP exercise. The main research question in this study is whether an interdisciplinary approach can serve as an effective vehicle for students in understanding how the two disciplines relate each other. We are also interested in examining whether the interdisciplinary approach enhances students interest in the subject areas. We designed an ERP exercise that integrates the two disciplines and implemented it in an introductory MIS course. We analyzed students selfevaluation of their understanding of various IS and accounting issues before and after the exercise. Ultimately, our results suggest that embedding accounting content in an MIS course was an effective way to increase students interest and understanding in both IS and accounting. PEDAGOGICAL APPROACH The interdisciplinary SAP exercise was implemented in an introductory MIS course taught in a small campus business school. The course covered an array of typical MIS topics: impacts of IS on business and society, databases, decision support systems, information security, ERP, and e-commerce. The exercise was assigned toward the end of semester. By then, students had completed most of the coursework. The exercise consisted of two separate SAP modules, both of which were developed and delivered by the SAP University Alliance program. As the first step of the exercise, the instructor reviewed the salient accounting concepts as well as the enterprise resource software concepts that are necessary to complete the SAP modules. The accounting instruction was intended to be minimal and it was implied that students would learn more about accounting by doing the SAP modules. The instructor first demonstrated the Sales and Distribution (SD) module using the SAP UA s Fitter Snacker case and students individually followed the demonstration. The SD module consisted of a complete sales cycle including transactions such as: processing customer inquiries, placing customer orders, checking inventory, shipping products, billing customers, and receiving payments. The role of this module was to be a brief introduction enterprise integration concept and the technical aspects of SAP. Upon completion of the SD module students completed the pre-assignment survey to report their self-assessment of IS and accounting knowledge before starting the main part of the exercise. The survey was anonymous. The focal point of the exercise was a series of case-based exercises in the Financial Accounting and Controlling (FI/CO) module using the SAP UA s Fly-a-Kite case. In this module, each student independently worked through the provided instructions and performed a series of accounting transactions involved with accounts Copyright by author(s) 118 The Clute Institute
3 receivable, accounts payable, cash management, cost accounting, internal order, profit center, and profitability analysis. Students were required to submit screenshots of major tasks to receive points counted toward their final grade. After completing the FI/CO module, students filled out an anonymous post-assignment survey. Throughout the exercise, the instructor was available to assist students with concerns about the SAP software. DESCRIPTION OF DATA Data collection for the empirical analysis in this study was conducted in four sections of the core MIS course. This course serves as a prerequisite for full admittance into the graduate program in business the M.B.A., and is also a required course for all Business undergraduate students. As described in the previous section, the students completed anonymous pre-assignment and post-assignment surveys. The pre-assignment survey established the demographic information for the sample and asked the students to indicate their major area and the number of accounting and IS courses they had taken previously. The pre-assignment survey also requested the students to evaluate their proficiency with a number of accounting and IS concepts at the beginning of the ERP accounting teaching module. Specifically, the students used a five-point Likert-type scale to indicate their level of proficiency with: (1) working with computers in general; (2) concepts of relational database and simple queries; (3) concepts of ERP software; (4) concepts in recording accounting transactions including terms like general ledger, accounts payable, and posting; (5) accounting concepts in internal control to prevent errors and employee fraud, such as segregation of duty, pre-numbered documents, etc. The first three questions focused on IS concepts while the final two questions related to accounting concepts. Following the completion of the ERP exercise, the students were asked to complete a post-assignment survey which similarly asked them to evaluate their understanding of a number of concepts using a five-point Likert scale. These questions included the evaluation of the students understanding of (1) the features and benefits of ERP; (2) the role of ERP in connecting business processes within and across functional areas; (3) the importance of internal control for accounting software to prevent and detect errors and employee fraud; (4) the importance of segregation of duties in processing accounting transactions; (5) the role of access security in accounting software. In these questions, the first two relate to IS-area knowledge and the next three relate to the accounting area. Finally, the post-assignment survey asked the participants to indicate on the five-point Likert scale whether they agree that the exercise was effective in increasing their interest in the accounting area as well as the IS area. Table 1: Summary Statistics Variable Mean Standard Deviation Student enrolled in M.B.A. or pre-m.b.a. 22% 0.42 Student s major is accounting 21% 0.41 Student s major is non-business 7% 0.26 Student s major is finance 14% 0.35 Student s major is marketing 17% 0.38 Student s major is management 32% 0.47 Student s major is undecided 9% 0.28 Number of accounting courses taken Number of IS courses taken Pre-assignment accounting questions score Pre-assignment IS questions score Post-assignment accounting questions score Post-assignment IS questions score Assignment increased interest in accounting Assignment increased interest in IS The data were collected in four sections of the MIS course taught by two instructors over four different semesters. There were a total of 86 student responses in the sample which indicated a ninety-six percent response rate. Table 1 presents the descriptive statistics of the sample. The student composition of the sample is quite diverse by major including 21 percent of accounting majors, 32 percent of management majors, 17 percent of marketing majors, as well as 7 percent non-business students who were mostly in the IS area. At the same time, 22 percent of the students were in the M.B.A. program or in the process of completing the M.B.A. prerequisite courses. Copyright by author(s) 119 The Clute Institute
4 The summary data on the pre-assignment survey suggest that the students have taken on average around two accounting courses and two IS courses prior to this exercise. Their average level of self-evaluation on the postassignment survey questions is higher than on the pre-assignment questions on average. Furthermore, the data suggest that the accounting project in the ERP software was effective in increasing their interest particularly in the IS area. ANALYSIS AND RESULTS An examination of the summary data from survey responses suggests that the student responses exhibit significant variation. For instance, while the mean response on the interest in the accounting and the IS areas following the integrative exercise was close to 3 out of 5 on the Likert scale, the standard deviation is high and the range of answers on the survey was from 1 to 5. The analysis in this section is designed to discover significant relationships in the data. First, we split the sample to examine whether the responses of M.B.A. and pre-m.b.a. students were different from those of undergraduate students. Table 2 presents a summary of this analysis. There were 19 M.B.A. and pre-m.b.a. students and 67 undergraduate students in the sample. In general, the M.B.A. students have taken fewer accounting and IS courses. Their pre-assignment self-evaluation in the accounting area was significantly lower compared with the undergraduate students. Note that the post-assignment evaluations for both M.B.A. and undergraduate students are remarkably similar. This indicates a strong increase in the self-evaluation of proficiency in both the accounting and the IS area for the M.B.A. students. Furthermore, the responses on whether the exercise was successful in increasing student interest in the accounting and the IS areas are higher for the M.B.A. students, though not significantly so. Table 2: Comparison of Responses from M.B.A. and Undergraduate Students Variable Mean for M.B.A. Students Mean for Undergraduate Students Number of students Number of accounting courses taken Number of IS courses taken Pre-assignment accounting questions score Pre-assignment IS questions score Post-assignment accounting questions score Post-assignment IS questions score Project increased interest in accounting Project increased interest in IS In order to explore the determinants of increasing student interest in the accounting and IS areas further, we perform OLS regression analysis on the data. We estimate two regression models with the dependent variables being, respectively, the student response score on whether the integrative ERP exercise increased student interest in the accounting area and in the IS area. Table 3 details the regression analysis results. The results support the observation in Table 2 that the M.B.A. students are more likely to agree that the ERP exercises increased their interest in the accounting area. The other significant relationship is between the post-assignment self-evaluation score on the questions related to IS concepts. Thus, students that indicate a better understanding of the IS concepts after completing the exercise are also more likely to be interested in the accounting area. Interestingly, the postassignment evaluation on the accounting concept questions does not produce a significant relationship. Analysis of the student major area dummy variables demonstrates that the exercise is more likely to increase the interest in accounting among non-business students as well as finance majors. In the regression model with the dependent variable measuring the interest in the IS area, the only significant independent variable is the post-assignment score on the questions related to the understanding of IS concepts. In other words, students who demonstrated a better understanding of IS concepts after the exercise are also more likely to indicate interest in the area of IS. Analysis of the student major dummy variables also demonstrates that marketing majors are less likely to indicate interest in the IS area. Copyright by author(s) 120 The Clute Institute
5 Table 3: Determinants of Increased Interest in Subject Matter Dependent Variable Measures Dependent Variable Measures Interest in Accounting Interest in IS Post-assignment accounting questions score (0.167) (0.191) Post-assignment IS questions score 0.794** 0.870** (0.187) (0.214) Student enrolled in M.B.A. or pre-m.b.a * (0.239) (0.273) Student s major is accounting (0.361) (0.413) Student s major is non-business 1.255** (0.455) (0.520) Student s major is finance 1.022* (0.398) (0.455) Student s major is marketing * (0.367) (0.420) Student s major is management (0.331) (0.379) Course section dummy variables Included Included Constant (0.868) (0.992) Observations R-squared Standard errors in parentheses; * significant 5%; ** - at 1% As the results of Table 3 suggest that students evaluation of their understanding of course concepts after the interdisciplinary exercise is a determinant of their overall interest in the accounting and the IS areas, we explore the factors that are related to their performance on the post-assignment survey questions. The results of this regression analysis are presented in Table 4. Table 4: Impact on Post-Assignment Self-Evaluation Dependent Variable is the Post-Assignment Survey Score Pre-assignment accounting questions score (0.0663) Pre-assignment IS questions score 0.338** (0.0919) Number of IS courses taken (0.0775) Number of accounting courses taken (0.0787) Constant 3.334** (0.425) Student major dummy variables Included Semester dummy variables Included Observations 86 R-squared 0.28 Standard errors in parentheses; * significant 5%; ** - at 1% The dependent variable in this regression model is the average post-assignment score on the questions about the students understanding of various course concepts. Recall that the students were asked to submit their answers using the five-point Likert scale. The only significant relationship (at the one-percent significance level) was with the pre-assignment understanding of IS concepts. Neither the number of accounting courses taken nor the number of IS courses taken produce a significant result. Thus, in order to have a strong post-assignment understanding of both accounting and IS concepts, the students should have a strong pre-assignment grasp of IS- Copyright by author(s) 121 The Clute Institute
6 related questions. Interestingly, the pre-assignment understanding of accounting concepts is not influencing the postassignment survey performance in a significant way. DISCUSSION AND CONCLUSION Integration of various areas in the business school curriculum is recommended by both research studies (Albrecht and Sachs, 2000) and higher education accrediting bodies including the AACSB. Joseph and George (2002) recommend utilizing ERP software in this integration and argue that ERP software enables integration of curricula through developing connecting points and providing a nervous system for integration, while removing redundancies between disciplines. In the process, it refines our understanding of the nature of knowledge in areas of business, while optimizing use of technology in the campus setting. ERP can be viewed as more than just another technology; rather it has the potential to bring about more effective pedagogy. In this study, we detail a case of integrating accounting and IS curricula with enterprise resource planning teaching modules in an MIS course taught in a small campus business school. The SAP UA has achieved substantial progress in encouraging universities to incorporate ERP into the business curriculum (Becerra-Fernandez et al. 2000). Utilizing ERP teaching models developed and tested by faculty in the SAP UA, we aimed to expose all business undergraduate and pre-m.b.a. students enrolled in this required course to a range of both accounting and IS concepts illustrated by a series of exercises built around an ERP case. This integration is different from one achieved in an accounting information systems (AIS) course in that all business school undergraduate and pre- M.B.A. students were able to participate in this experience. Typical AIS courses are solely aimed at accounting major students. Analysis of student survey data collected in pre- and post-assignment surveys suggests that integration of accounting and IS concepts was successful in generating student interest in both of these areas. M.B.A. students were more likely to demonstrate increases in understanding of accounting concepts and interest in accounting after the exercise. A stronger pre-assignment understanding of IS concepts was significantly linked to post-assignment survey performance while this relationship was not present for the pre-assignment knowledge of accounting concepts. This suggests that students were more likely to enhance their understanding of course concepts if they had sufficient computer skills. At the same time, our analysis did not find a link between prior accounting knowledge and post-assignment survey performance or a post-assignment interest in accounting or IS. Overall, our experience suggests that utilizing such computerized case studies to illustrate accounting concepts does benefit from the students prior knowledge of IS concepts, but not of the accounting concepts. We find the results promising as the student surveys report enhanced understanding of course material and increased interest in both accounting and IS areas. Instructors attempting to integrate various areas in the business curriculum as well as ones looking for realistic examples of technology use in business are encouraged to explore the educational ERP software availability in their institutions. AUTHOR INFORMATION Dr. Dmitriy V. Chulkov is a Professor of Economics and MIS and Coordinator for SAP University Alliance in the School of Business at Indiana University Kokomo. Dr. Chulkov's research interests include issues in the economics and project management of information systems, as well as scholarship of teaching and learning. His recent research publications appeared in the Journal of Business Research, Journal of Economic Studies, Information Management and Computer Security, Journal of Education for Business, and other journals. Dr. Joung Yeon Kim is an Associate Professor of Accounting and MIS at Indiana University Kokomo. She earned her Ph.D. degree from the Krannert Graduate School of Management at Purdue University. Her teaching areas are financial accounting, managerial accounting, auditing, and information systems. REFERENCES 1. AACSB (2002). Management education at risk - Report of the management education task force to the AACSB international board of directors. AACSB International. Copyright by author(s) 122 The Clute Institute
7 2. AACSB (2010). Business school on an innovation mission. AACSB International, Tampa, FL. 3. American Institute of Certified Public Accountants (AICPA). (2013). Core competency framework & educational competency assessment. AICPA.org. 4. Albrecht, W. S., & Sacks, R. J. (2000). Accounting education: Charting the course through a perilous future. Accounting Education Series, Becerra-Fernandez, I., Murphy, K., & Simons, S. (2000). Integrating ERP in the business school curriculum. Communications of the ACM, 43(4), Chandra, A., Chen, J., & Kim, I. (2006). Do we teach enough IT skills in management accounting courses? Management Accounting Quarterly, 8(1), David, J. S., Maccracken, H., & Reckers, P. (2003). Integrating technology and business process analysis into introductory accounting courses. Issues in Accounting Education, 18(4), Grinnell, D., & Hunt, I. G. (2000). Development of an integrated course in accounting: A focus on environmental issues. Issues in Accounting Education, 15(1), Joseph, J., & George, A. (2002). ERP, learning communities, and curriculum integration. Journal of Information Systems Education, 13(1), McWilliams, V. B., & Peters, M. F. (2012). An integrated approach to beginning financial accounting and finance courses. Issues in Accounting Education, 27(1), Copyright by author(s) 123 The Clute Institute
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