(2002), Herron and Premuroso (2012), Neely et al.
According to Garnsey's (2016) recent survey of AIS educators, the documentation topic and techniques are important for accountants to hold a “good understanding” level of proficiency upon graduation with an accounting degree. Borthick (1996) identifies “documentation” as a key learning goal for accounting information systems (AIS) courses, with sub-goals of (a) understanding symbolic representations, and (b) modifying and creating symbolic representations. The American Accounting Association 1987 Committee on Contemporary Approaches to Teaching Accounting Information Systems report shows that instructors should include “system documentation techniques” in accounting instruction at a Bloom's taxonomy level of “application” ( AAA, 1987).
#LUCIDCHART FREE STUDENT VERSION SOFTWARE#
This paper proposes Lucidchart (a cloud-based documentation software application) as an operating-system neutral documentation software alternative to Microsoft Visio, Office drawing tools (PowerPoint, Excel, Word), and SmartDraw. In these instances, web-based (i.e., cloud) drawing applications may provide useful instructional resources in lieu of existing Windows-environment options.
In our experience and in discussion with other accounting instructors ( AISEC 2013, 2014, 2015, 2016, 2017 Vician, 2015), we note that instructors face additional challenges when employing documentation software tools, such as: (1) campus resources may not support the licensing costs for Microsoft Visio (2) student learners would prefer to work on personal computers that are not using Windows operating systems and/or (3) student learners prefer a click-n-drag approach to building the documentation formalisms (rather than developing or using a locally-developed symbol library with Microsoft Office applications like Excel, Word, or PowerPoint).
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