Terri L. Herron

Teaching with the Internet

Abstract The business environment is changing because of the Internet. The explosion of information available on the Internet has put business faculty in a quandary. We are challenged with training leaders of the future in how to tap into valuable Internet resources while just barely mastering the technology and its scope ourselves. This article discusses ways to use the Internet as a pedagogical tool in a higher education setting. Incorporation of the Internet into the curriculum is illustrated by examining the use of an on-line textbook, an Internet-based project, and other Internet applications, as used in a graduate accounting information systems course.

Selecting an Audit Software Package for Classroom Use

External, internal, and government auditors increasingly use audit software to improve the efficiency and effectiveness of audits. Incorporating technology such as generalized audit software into the classroom not only exposes students to “tools of the trade,” but, more importantly, also facilitates student learning of audit concepts and procedures. The purpose of this paper is to provide information on two audit software packages, ACL and IDEA, so that instructors can evaluate the appropriateness of including one or both of these packages in their courses. We compare the packages from both a functional and pedagogical perspective, describing several uses in the classroom. We also provide student and instructor feedback from package use. An accompanying web page provides numerous resources for instructors considering adopting ACL or IDEA, including exercises, exam questions, slides, review questions, and syllabi.

E-Research: Moving behavioral accounting research into cyberspace

The World Wide Web (Web) is quickly becoming an efficient and preferred medium for business transactions, information, and entertainment. Academic research is also migrating to the Web as the number of persons who have access to cyberspace increases. Tasks previously accomplished by means of traditional mail or by use of personal computers in the laboratory can now be performed at any location subjects have Internet access. The purpose of this paper is to present the issues involved when electronic research (e-research) projects are undertaken. E-research is the use of the Web to disseminate research materials to subjects, manipulate constructs, and capture empirical data. While this approach provides many opportunities for accounting behavioral researchers, certain issues must be understood and addressed before e-research projects are begun.