David C. Hayes

Market Reaction to ERP Implementation Announcements

The objective of this research is to examine how the capital market responds when a firm announces that it plans to implement an enterprise resource planning (ERP) system. This is the first study t...

Information Systems Outsourcing Announcements: Investigating the Impact on the Market Value of Contract‐Granting Firms

The objective of this research project is to examine the impact of information systems (IS) outsourcing announcements on the market value of contract‐granting firms. This study is important to researchers, professionals, and policy makers as it provides empirical evidence from the capital market that outsourcing is considered to be a value‐added business exchange for contract‐granting firms. Research findings indicate positive and significant market value gains for smaller vs. larger firms and service vs. nonservice industry firms. The significant effects observed in this study are explained by the existence of information asymmetry in the capital market for smaller firms and service firms, and by the relatively higher investment made by service firms in information technology. This study contributes to accounting research by examining the importance of providing financial report users with nonfinancial forward‐looking information concerning managements strategic decisions, such as the decision to outsou...

Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA's Core Competency Framework

This paper describes a unique learning outcome process for the assessment of an undergraduate course in AIS. Learning expectations targeted for assessment are the “functional competencies” promulgated in the AICPAs Core Competency Framework for Entry into the Accounting Profession (Framework) (1999). This paper first frames the importance of assessment for motivating faculty to foster “continuous improvement” in student learning, as well as demonstrating accountability to public officials, accreditation bodies, and university administrators. The paper then focuses on a specific example (case study) of AIS course assessment. Evidence of student learning is observed, albeit imperfectly, through triangulation of multiple direct measurements, supplemented by indirect measures such as student self‐assessments. Results indicate that students became more competent in certain functional competencies and also reflect that the expected emphasis on certain competencies to be gained in the AIS course required modifi...

A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software

ABSTRACT As audits and financial information become increasingly complex, computer assisted audit techniques (CAATs) can be used to make audits more effective and efficient. Accounting students embarking on their auditing careers may use CAATs software. Having experience with CAATs and specifically Interactive Data Extraction and Analysis (IDEA) software will help set students apart from their peers. The purpose of this article is to provide a case to help students develop a working knowledge of CAATs software.

One Ticket to the Matinee Please: A Case Designed to Teach Students Accounting Software (Peachtree) Skills

ABSTRACT The purpose of this article is to provide a practical case (in a movie theatre setting) where students can become familiar with the functionality and utility of Peachtree Accounting Software. Students will learn how to set up a new company and track a month of financial information. Additionally, the project identifies potential weaknesses in the softwares design and demonstrates how to set some user security levels to help mitigate the chances for misuse or theft. What makes this case unique is that it was designed by students for the purpose of instructing their peers on the features, as well as deficiencies or limitations, of the software package.

It's about Time! Introducing Students to the Concept of Billable Hours and Improving Their Excel Skills By Creating a Spreadsheet to Track Their Time

ABSTRACT The concepts of billable hours and tracking time are a reality in public accounting. The purpose of this case is to educate students on the concept of billable hours and to improve the students Excel skills through the development of a spreadsheet to track their time. Students were required to create the time-tracking Excel spread-sheet and to track all (personal and school-related) of their time for two weeks. Students were given pre/post tests and surveys and the results reflect that students significantly increased their performance in intermediate and advanced Excel skills, billable hours concepts and realize the difficulty in tracking time. Even though the students acknowledged the difficulty in tracking time, they did enjoy learning more about billable hours that they may encounter in their future professions.