Addressing business needs: A creative module for teaching data macros in an accounting information systems course

Anil Singh, George Mangalaraj and Aakash Taneja

Journal of Accounting Education, 2014, vol. 32, issue 1, 61-75

Abstract: Although database technology has advanced considerably, Accounting Information Systems (AIS) courses in business schools generally include only the basic aspects of databases, such as creating tables, queries, forms, reports and relationships between tables. One advanced topic that can be covered to enrich such courses is “triggered events.” Triggered events are useful in implementing accounting processes, such as data validation, control and exception reporting in databases. To date, teaching triggered events required enterprise-level database systems, thereby making it difficult to replicate in an introductory class. However, data macro features introduced in the 2010 version of Microsoft Access can now be used to teach such concepts in an easy-to-use interface. The proposed module in data macros helps students gain the ability to implement validity control and exception-reporting in databases. In addition, the module helps accounting students realize the importance of databases in meeting certain accounting needs. The effectiveness of the proposed module was assessed by an exercise and a survey.

Keywords: Data macros; Microsoft Access; Database teaching; Triggers (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:1:p:61-75

DOI: 10.1016/j.jaccedu.2014.01.003

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