IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v32y2014i2p130-145.html
   My bibliography  Save this article

Organizing information into useful management reports: Short cases to illustrate reporting principles and coding

Author

Listed:
  • Lehmann, Constance M.
  • Heagy, Cynthia D.

Abstract

The accounting information systems course snatches students from their comfort zone of debits and credits and drops them into the position of czar of information needed by managers to make decisions and manage their day-to-day operations. Instructors of this course have the daunting task of teaching students how to report information in a way that it is meaningful to managers. These reports must adhere to principles not necessarily pertinent to the financial statements with which students are already familiar. These principles of management reports include concise and timely reports, inclusion of physical as well as monetary data, and exception reporting. The authors have developed and used three different teaching cases that resemble real-world experience to help students understand and apply these reporting principles. These cases can be used individually, and instructors might choose to use more than one of them in their AIS course. In addition, these cases challenge students to develop data coding methods that must be used to enable the generation of reports adhering to these principles. Learning objectives, implementation guidance, and teaching notes are provided. Feedback from students on the use of these cases has been overwhelmingly positive. The cases were administered at two universities (the authors’ university and another university) during the fall 2013 semester. The questionnaires administered to the instructor and the students are provided. Results included in this paper suggest that both the students and the instructors found the cases interesting and useful.

Suggested Citation

  • Lehmann, Constance M. & Heagy, Cynthia D., 2014. "Organizing information into useful management reports: Short cases to illustrate reporting principles and coding," Journal of Accounting Education, Elsevier, vol. 32(2), pages 130-145.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:2:p:130-145
    DOI: 10.1016/j.jaccedu.2014.03.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575114000256
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2014.03.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Raj Aggarwal & Inder Khera, 1978. "Short Cases for Teaching Management Science: Their Role in Closing the Gap Between Theory and Practice," Interfaces, INFORMS, vol. 9(1), pages 90-94, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Calderon, Thomas & Hesford, James W. & Mangin, Nicolas & Pizzini, Mina, 2018. "Sunrise Hotels: An integrated managerial accounting teaching case," Journal of Accounting Education, Elsevier, vol. 44(C), pages 60-72.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Matthew J. Drake, 2019. "Teaching OR/MS with Cases: A Review and New Suggestions," INFORMS Transactions on Education, INFORMS, vol. 19(2), pages 57-66, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:32:y:2014:i:2:p:130-145. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.