Advancing Curriculum Change in Technology

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Advancing Curriculum Change in Technology

• Technology Curriculum Gap
• APLG Study
• 150 US Accounting Department Chairs
• 50 Accounting Industry Leaders
• Impediments to Change
• The Next Step

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Exhibit 1Academic Preparation in Various
Technology Areas
Panel A
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Exhibit 1 (Contd)Academic Preparation in
Various Technology Areas
Panel B
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Exhibit 2Impediments to Change Areas
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Exhibit 3Academic Preparation Perceptions of
Practicing Professionals
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Exhibit 3 (Contd)Academic Preparation Desires
of Practicing Professionals
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Exhibit 4Current Curriculum Coverage Versus
Desires of Professionals(3 Weeks or More of
Class Time Devoted to Various Technology Areas)
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Advancing Curriculum Change in Technology

• David/Maccracken/Reckers CD
• Non-Sponsored Initiative
• JDE ERP Screenshots Mimic Software
• Emphasize Accounting Issues
• Emphasize Business Process Analysis
• Available thru SW-Thomson Learning
• SAP Initiative
• SAP funded, multi-course sequence of supplemental
  interactive CDs and web educational products

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Advancing Curriculum Change in Technology -
Guiding Principles

• SAP Objective To Accelerate Pace of Innovation
  Thru Collective Synergy
• Demand in industry and practice is huge
• Subject of Multiple US Conferences
• Federation of Schools of Accountancy
• Accounting Programs Leadership Group
• Over 50 percent of AICPA members work in industry
• Costs to Individual Faculty/Institutions of
  Innovation Can Be High

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Advancing Curriculum Change in Technology -
Guiding Principles

• Philosophy
• Need an Approach that Does Not
• Rely on low enrollment replacement elective
• Rely on replacement of accounting core
• Resistance is too HIGH
• Impose high hardware, software costs
• Impose high faculty training costs
• Emphasize vocational data entry/manipulation

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Advancing Curriculum Change in Technology -
Guiding Principles

• Philosophy
• Need an approach that does
• Show how to strategically leverage technology
• Focus on data driven decisions making
• Relies on bite-size supplements integrated into
  several courses
• Impose no/minimal faculty training
• Ensure high student satisfaction

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Advancing Curriculum Change in Technology -
Guiding Principles

• Pedagogy
• 100 Stable, Interactive CDs
• Focus on Tech Gap Business Processes
• Focus on Tech Gap Enterprise Software
• Better decision making enable by...
• Greater precision thru drill down
• New opportunities through timeliness
• Better graphic communications
• Focus on Forensic Accounting Data Base

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Advancing Curriculum Change in Technology -
Guiding Principles

• Costs
• Student Buy Low Cost CDs
• No Advance Training - Self-Contained CDs
• Developed by Faculty Users of Technology and
  Teachers of 6 UG ACC Courses
• Articulated to all Major Texts
• Reviewers Pilot Schools Solicited

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FEATURES OF SAP ERP THAT ENABLE BETTER DECISIONS

• TIMELY DATA AVAILABILITY
• MONITOR SUSTAINABLE GROWTH STRATEGIES
• PLAN REVISE
• PERFORMANCE EVALUATION
• TARGET COSTING USING BOM
• PRODUCTION DECISIONS
• WHERE, HOW, WHEN

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OTHER HOT (COOL) ITEMS

• DECISION CONSEQUENCES OF
• EXECUTIVE DASHBOARDS
• GRAPHICS
• EXPANDED DATA SETS FINANCIAL NON-FINANCIAL DATA

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FEATURES OF SAP ERP THAT ENABLE BETTER DECISIONS

• GREATER ANALYTICAL PRECISION THROUGH TIMELY
  DRILL-DOWN
• BY OPERATIONAL UNIT
• BY PRODUCT OR PRODUCT LINE
• BY TIME
• BY MANAGER