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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Published in | The Journal of information systems Vol. 19; no. 1; pp. 131 - 154 |
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Main Authors | , |
Format | Journal Article |
Language | English |
Published |
Sarasota
American Accounting Association
01.04.2005
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Subjects | |
Online Access | Get full text |
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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. |
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ISSN: | 0888-7985 1558-7959 |
DOI: | 10.2308/jis.2005.19.1.131 |