Using TQM Principles to Transform Accounting Systems into an Experiential Exercise

Authors

  • Michael P. Bradley
  • Carol M. Bruton
  • Gary P. Schneider

Abstract

Accounting curriculums have been under attack for their lack of student involvement in real-world business situations. The accounting systems course was envisioned as a capstone course that would develop a broader business outlook in accounting students by combining their skills from previous accounting courses to generate a total accounting system for a business. The accounting systems course has, however, generally only progressed from a technical discussion of computer hardware and applications to merely using a software package to enter data and retrieve accounting statements. This paper reports the development of an experiential approach to the accounting systems course that forces the students to interact with users of systems to see the connection between the accounting system and the information system. The TOM principles of customer focus, process, and continuous improvement are used to guide the experiential exercise and the development process of the students’ projects.

Downloads

Published

1995-03-06