• Susan V Crosson
    Accounting IS Big Data Webinar Series: 2015-2017
    announcement posted June 12, 2017 by Susan V Crosson, tagged AiBD, teaching in Accounting IS Big Data (AiBD) > AiBD Conference 2015 public
  • Roger Debreceny
    JIS Conference 2016
    blog entry posted August 26, 2016 by Roger Debreceny, tagged research, teaching in JIS Senior Editors' Blog public

    The planning for the 2016 JIS conference is well advanced. It will be held at the offices of Workday, Inc. on October 13 & 14.  There will be a keynote address from Mark Nittler, Vice President , Enterprise Strategy, Workday, Inc on Big Data and Analytics and their relation to accounting and finance, three panels and five academic papers. A very limited number of places is available for professionals to attend the conference. The enclosed information packet has the program and administrative details. 

  • Roger S Debreceny
    Forthcoming paper: Blogs as Research and Teaching Resources...2
    blog entry posted March 18, 2016 by Roger S Debreceny, tagged research, teaching in JIS Senior Editors' Blog public

    A forthcoming paper in JIS from Dr Glen Gray, California State University at Northridge, is entitled  Blogs as Research and Teaching Resources for Accounting Academics. So this is a blog about blogs!

    Glen Gray

    Dr Glen Gray

    If William Shakespeare was writing about blogs today, he would say something like "What’s in a name? A blog by any other name would still be just as sweet." Blogs are definitely a sweet source of timely information on a wide variety of topics for accounting- and AIS-related research and teaching. However, there is no absolute definition of blogs that can be used to determine whether a website is a blog or not. Blog is a label that a web master can give to his/her website or not. As working definition, a blog is a website where an individual (a blogger) or a group of individuals post observations and opinions regarding a specific topic and usually where readers can post comments. There is probably thousands of useful website that meet this definition but are not called blogs by the webmasters. Under this broad definition of blogs, social media (Facebook, Twitter, etc.) are blogs.

    Potentially useful blogs (and blog equivalents) are maintained by academics (inside and outside of the accounting domain), practitioners, large and small accounting firms, and accounting and technology vendors. The primary value of blogs is their immediacy because bloggers are very quick to post blogs regarding any events (new regulations, new lawsuits, new technologies, etc.) in the subject matter they are following. Bloggers archive their previous posts; accordingly, besides being very timely, blogs can also provide a rich history of specific subject matters. However, quoting the movie, How the Grinch Stole Christmas, “One man’s compost is another man’s potpourri.”  Blogs are not vetted or subject to independent review, consequently it’s caveat emptor when venturing into the blogosphere to collect information.  

    With that caution stated, different bloggers’ opinions—biased or not—on a specific topic or subject matter can be a valuable starting point or input for more rigorous research. These opinions can be transformed into testable hypothesis and subsequently accepted or rejected.

    These different bloggers’ opinions can also be a valuable teaching resource. Students can be assigned to locate several blogs on a specific topic, summarize differences found, and develop conclusions based on their review of the blogs and a rational for reaching those conclusions.

    The challenge is that locating applicable blogs is a messy and arbitrary process. Search of (a Google app) on the term “accounting” returns 32 million results! Fortunately, the top listed accounting blogs are frequently lists of blogs (e.g. 50 Accounting Blogs You Should Follow at  In addition to traditional web searches (e.g.,, there are specialized blog directories that provide another method to locate blogs. One place to start is 23 Blog Directories to Submit Your Blog To (

    To completely realize the value of blogs, you should also search for websites that have all the characteristics of blogs, but are not labeled blogs. For example, in addition to specifically labeled blogs, both large and small accounting firms publish newsletters, alerts, and perspectives that have all of the characteristics blogs. These blog-equivalents cover a wide variety of topics and be included in any search for blogs for research or teaching.

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  • Roger S Debreceny
    Remarks by Senior Editor, Mary Curtis, at the 2015 AAA...
    blog entry posted January 27, 2016 by Roger S Debreceny, tagged research, teaching in JIS Senior Editors' Blog public

    In August 2015, Senior Editor, Mary Curtis made remarks at the breakfast meeting of the Accounting Information Systems at the 2015 AAA Annual Meeting. These are the edited remarks


    Senior Editor, Mary Curits

    Roger Debreceny, my co-senior editor, and I have just completed the first half of our tenure as senior editors of JIS.

    I want to begin by thanking those who are responsible for the real day-to-day work of the journal.

    First, our editorial assistant. The AAA has been moving toward professional editorial assistant for the journals, and we are very grateful that they connected us with Stephanie Austin. It is impossible to exaggerate the extent to which Stephanie makes all of our jobs easier and the journal better. Not only does she perform every task we ask of her with professionalism and cooperation, but she often has them completed before we even knew they were necessary. 

    Our editors.

    • Faye Borthick
    • Richard Dull
    • Peter Green
    • Diane Janvrin
    • Jacob (Jake) Rose
    • Juan Manuel Sanchez
    • Carla Wilkin
    • Eileen Z. Taylor
    • Hans Verkruijsse

    These are the guys who manage the day-to-day work of the journal and we greatly appreciate their hard work. All of them are important and contribute enormously. However, we would like to recognize Carlin Dowling, who has just stepped down as Editor for the journal with our first Outstanding Editor award.

    Carlin is being replaced with the very capable Carla Wilkin from Monash University in Australia. We thank Carla for her willingness to step into this role.

    Next, we would like to thank all of you who have reviewed for the journal. Your role is critically important to the success of the journal.

    Our editors have heard this from of, but I want to emphasize to all who review for us two goals for the journal: faster turn-around times and a developmental attitude toward submissions.

    We are proud that we have achieved a 60-day turn-around time for 60% of the manuscripts and 88% are turned around within 90 days of submission over the last year, and it is you, our reviewers who are responsible for that. But as some of you know some manuscripts take much longer. It is our goal to reduce the average turn-around time and eliminate, to the extent possible, those outliers and we appreciate your help with this.

    Second, Roger and I have encouraged a developmental attitude toward submissions to the journal – it is the case that manuscripts do not appear on our doorstep at a publishable level of quality. However, if there is a promise, we want to nurture that in helping the authors move the manuscript toward a quality contribution. We need your help with this – you are the experts in the literature. Tell the editors when you think there is promise in a manuscript, even tho it will take work on all our parts to bring it out; tell the authors where they have missed possible contributions and point them toward the literature they have missed. Help us take something that may often be a rough idea and turn it into something the journal can be proud to publish.

    Finally, those who have submitted to the journal. We thank you for entrusting your intellectual children to us and hope you will continue. Submissions are down a little this year, and we hope that you have all been slaving away this summer on manuscripts that will soon flood the submissions system.

    I would like to quickly review a few accomplishments of the journal over the last year.

    First, the journal conference. JISC2015 was held in March at the AICPA headquarters in Durham North Carolina with the theme of IT auditing. The success of that conference is due, in great part, to the two conference chairs, Diane Janvrin, and Davis Wood. Diane and David served both as conference organizers and as editors of the resulting theme issue of the journal. Given that this was the first time the conference was held, and without the usual AAA support and coordination, you can imagine the number of details that had to be addressed. They worked tirelessly to make every aspect of the conference work, and we would like to recognize them with a special service award. Would you guys join me at the podium? Diane and David, thank you again for your hard work on behalf of the journal.

    The second accomplishment we are proud of is the journal P&T document. This packet is intended to inform your departments, colleges and P&T committees of the quality of the journal.  Hopefully, it has already proved helpful and will continue. We also hope we have created a framework that will be relatively easy for future editor(s) to update. I have a few extra copies with me in case any of you need another copy.

    Going forward, we will hold JISC2016 next October in California at the headquarters of Workday, Inc. with a theme of Data Analytics and Data mining. Calls for papers are distributed on the tables and we hope you will all consider submitting to the conference. Faye Borthick and Robin Pennington have agreed to edit the theme issue, which includes managing the program, and Eileen Taylor has agreed to serve as conference chair.

    Theme issues. JIS has developed several special issues, in order to call attention to important and cutting edge areas in AIS. Our most recent theme issue is on Social Media and Social Networking. We currently have a call for submissions to the AIS and Ethics theme issue which I hope you will consider. Eileen Taylor and Ronnie Daigle will edit the issue Eileen, along with several co-authors, has a literature review posted to SSRN that will hopefully give you ideas. Beyond research that explores basic organizational and individual efficiency and effectiveness, most behavioral research, because it involves human interaction and relationships, has ethical implications. We encourage you to consider how your current research projects have ethical implications. These connections could consider how individuals and organizations use AIS in ways that may violate personal privacy, enable financial statement fraud, or unfairly advantage certain individuals. Eileen and Ronny, the special issue co-editors, are happy to discuss how your research may fit within the special issue. 

  • Richard E Lillie
    Dark Side of the Internet: Students can find almost...1
    blog entry posted December 15, 2015 by Richard E Lillie, tagged research, teaching, technology in Teaching with Technology > TwT public

    For many years, I have taught accounting courses in face-to-face, blended, and fully online formats.  Of the three instructional methods, I thoroughly enjoy teaching courses in the fully online format.  My personal logo reflects the challenge of doing this.

    While undergraduate courses tend to be somewhat "nuts-n-bolts" focused, graduate courses (both MBA and Master's of Accountancy) are broader in scope, require a lot of writing and presentations, include case studies, team collaboration and online research.  For both undergraduate and graduate courses, the Internet is an important support resource for the teaching-learning process.  The Internet can be either a good resource or a not-so-good resource depending on intent with which it is used.

    During recent academic terms, I have noticed a significant increase in the use of what I call the "Dark Side of the Internet."  By this I mean the increasing student use of the Internet as a source for finding solutions to class assignments, solutions to exam questions, solutions for case studies, and engaging others who will write papers for students for a fee.  While unethical, this type of behavior does not seem to cause even a "blink of an eye" for students who gravitate toward "Dark Side" activity.  This trend includes students completing courses in all three course delivery formats (i.e., face-to-face, blended, and fully online).

    I am amazed when a student turns in an assignment prepared by someone else and considers the assignment to be his(her) own work.  The fact that the submitted assignment is NOT his(her) own work does not seem to be a matter of concern.  After all, the student paid a fee for a service.

    I am updating an online graduate course that I am teaching during upcoming Spring 2016.  I plan to include a few short case studies to be used for team projects.  Course topics are interesting, challenging, and intense.  The projects are well-suited for the team and case study formats.  The cases are good examples of the old adage "more heads may be better than one."  Team discussion and research are integral parts of preparing a case solution.

    I have been searching for appropriate case studies for the course.  Each time I find an interesting case study, the first thing I do is perform an online search for the case study title. This is where things get interesting very quickly.

    Over and over again, the title of the case study pops up on the screen with a URL that links to a website that promises a "high quality" solution for the case study with the claim that an "A" grade is only a click away!  How could a student whether undergraduate or graduate resist this kind of temptation.

    Below are statements posted on the home page of a "case writing service" offering "personalized case solutions for you."  Of course, "personalized case solutions" cost money.

    • "We offer personalized solutions to any business case, individually written by.....graduates from top North American universities."
    • "We guarantee your cases will be written individually which means there is no chance of plagiarism.  We provide a reasonable price!"
    • "We pride ourselves in quality work.  Having completed over 1, cases, as well as 500+ case solutions from other organizations, you are guaranteed a quality solution."
    • "Please browse out site and do not hesitate to contact us with any questions.  We will gladly solve your case and please remember, an 'A' grade is only a click away!"

    Students find these "Internet resources" pretty easily.  A quick search using almost any search engine turns up links like the ones shown below.

    While I thoroughly enjoy the challenge of teaching in the online format, I am both challenged and frustrated by students who feel that cheating and unethical behavior are acceptable.  In a recent online class, I read short essay responses that were word-for-word from the author's suggested solution for a textbook end-of-chapter ethics question.  What are the odds of a student or team coming up with an exact word-for-word answer?  Astronomical?

    I recently came across an interesting blog post on a website called "Online Schools Center."  The focus of the post was "How Students Cheat Online."  I especially liked a comment in the post that addressed my concern about being both challenged and frustrated by students who feel that cheating and unethical behavior is acceptable.  Below is the comment.

    As I update course materials for my upcoming Spring 2016 course, I will write about ways that I build into my course design that I "hope" will motivate students not to engage in Dark Side activities.

    Some methods that I have built into my course designs have worked pretty well.  Unfortunately, others have failed.  I have always heard that "failure" is the first step toward success.  If this is true, then I'm certainly headed in the right direction.

    Tell me what you think about this posting.  I hope my comments will start a conversation on a topic that we all face one way or another.

    Best wishes,





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  • Richard E Lillie
    2015 Survey of Faculty Attitudes on Technology
    blog entry posted October 14, 2015 by Richard E Lillie, tagged research, teaching, technology in Teaching with Technology > TwT public

    The Inside Higher Education Daily News Update (10/14/2015) includes a link to its 2015 Survey of Faculty Attitudes on Technology.  Below is IHE's description of the survey conducted by IHE and Gallup.

    Inside Higher Ed survey explores how faculty members and administrators feel about the quality of online education, the integrity of plagiarism-detection software, the expansion of MOOC-to-degree programs, the growth in the cost of course materials and more. In many cases, instructors are skeptical.

    Click here to download a free copy of the survey study.

    Have a great day,


  • AAA HQ
    Pre-conference resource for what are the teaching...
    resource posted September 21, 2015 by AAA HQ, tagged AiBD, teaching in Accounting IS Big Data (AiBD) > AiBD Educational Resources public

    Pre-conference resource for what are the teaching opportunities?

    Adaptive Learning:



  • AAA HQ
    North Carolina State University Data Analytics...1
    syllabus posted September 21, 2015 by AAA HQ, tagged AiBD, teaching in Accounting IS Big Data (AiBD) > AiBD Educational Resources public

    Recent Comments (1 of 1)

  • AAA HQ
    Data Analytics Course for Undergraduates1
    syllabus posted September 21, 2015 by AAA HQ, tagged AiBD, teaching in Accounting IS Big Data (AiBD) > AiBD Educational Resources public

    Recent Comments (1 of 1)

  • AAA HQ
    Strategic Accounting Analytics - Course Blog at University...
    syllabus posted September 21, 2015 by AAA HQ, tagged AiBD, teaching in Accounting IS Big Data (AiBD) > AiBD Educational Resources public