Caroline's Candy Shop: An In-Class Role-Play of the Revenue Cycle

Recently, Bain et al. (2002) emphasized the critical importance of the transaction-processing cycles and internal control topics to undergraduates in an Accounting Information Systems (AIS) course. The current article outlines an in-class, roleplay exercise designed to provide students with a workin...

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Bibliographic Details
Published inThe Journal of information systems Vol. 19; no. 1; pp. 131 - 154
Main Authors Hayes, David C., Reynolds, J. Kenneth
Format Journal Article
LanguageEnglish
Published Sarasota American Accounting Association 01.04.2005
Subjects
Accounting systems
Information systems
Internal controls
Revenue
Role playing
Students
Studies
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Summary:Recently, Bain et al. (2002) emphasized the critical importance of the transaction-processing cycles and internal control topics to undergraduates in an Accounting Information Systems (AIS) course. The current article outlines an in-class, roleplay exercise designed to provide students with a working understanding of the revenue cycle and its related key documents. Additionally, the exercise encourages students to consider risk exposures, internal controls, and technological opportunities to improve business processes. A pre-/post-test reveals that the in-class role-play is a successful learning exercise that significantly increases students' understanding of the revenue cycle. The test also indicates that students enjoy the experience.
ISSN:0888-7985
1558-7959
DOI:10.2308/jis.2005.19.1.131