Ronald J. Daigle

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...

An analysis of the research productivity of AIS faculty

Abstract During the past 25 years, a number of articles have examined the accounting research productivity of individual faculty members and institutions. Many articles have focused on the quantity of publications, with a few incorporating a quality measurement component. Concurrently, other research efforts have examined the quality of the journals that are considered to be potential outlets for a broad, cross-section of accounting academics. These studies, taken as a whole, have provided valuable insights into the research productivity across the domain of accounting academics. The purpose of this paper is to examine research in the subdiscipline of AIS, from both a quantity and quality perspective and evaluate both institutional productivity and individual faculty productivity. Information from all AIS research published from 1982 through 1998 in 45 accounting and information systems journals was collected and analyzed. Using this data, we show which journals are considered the highest quality outlets for AIS publications, which faculty have published the most AIS research, which employing institutions are rated highest in AIS research productivity and which doctoral granting institutions are rated the highest for AIS research productivity. The findings of this study contribute to the understanding of the AIS research domain and to accounting by providing valuable insights into the quality of AIS research.

The impact of the risk of consequence on the relative demand for continuous online assurance

Abstract This study analyzes the impact of the risk of consequence on the demand for continuous online assurance (COA) when making repetitive valuation and choice decisions. Participants in four laboratory settings choose whether to purchase COA to aid in making repetitive decisions. One valuation and one choice setting each offer COA at its mean price of indifference while two other settings price COA substantially lower (at a greater risk of consequence). Participants are compensated for making correct decisions while minimizing purchases. Results indicate that COA demand is (1) greater and more consistent when making repetitive valuation decisions than choice decisions, especially with an increase in risk of consequence, (2) greater and more consistent when making repetitive valuation decisions with an increase in the risk of consequence, but (3) only marginally greater when making repetitive choice decisions with an increase in the risk of consequence. The impact of these results on the development of COA is discussed.

Application of latent semantic analysis in AIS academic research

Abstract This study provides insights about the historical, intellectual structure, and trends of academic research themes in journals specifically dedicated to Accounting Information Systems (AIS) research—International Journal of Accounting Information Systems (IJAIS), its predecessor journal, Advances in Accounting Information Systems (AiAIS), and Journal of Information Systems (JIS). Using Latent Semantic Analysis, a statistical text analytics methodology that can uncover the conceptual content within unstructured data, this study identifies 14 prevalent academic research themes in AiAIS, IJAIS, and JIS from 1986 to 2015 and provides graphs that visualize thematic trends over time, including by journal. Certain themes have remained consistent in their study over the timeframe, while others have increased or diminished. Certain themes have matured while others appear to still be maturing at the end of the timeframe. Thematic trends by source journal suggest that no journal has dominated publishing specific significant themes in AIS academic research.