using sap integration to enhance student learning …image source: magal, s., weidner, s. and word,...

Using SAP Integration to Enhance Student Learning of Financial Accounting Concepts

Bob HaverlandLorraine Gardiner

Dalton State College

Agenda

• Over v i ew

• SAP UA Mate r i a l s I n teg ra t ion

• Pedagogy de ta i l s

• Fu tu re re s ea rc h

• Dis c u s s ion

Introductor y f inancia l account ing course (ACCT 2101)

• Requ i red fo r a l l BBA m a jo r s

• Mul t ip l e s ec t ions ( 3 -5 )

• Com m on l e a rn in g ob je c t i ve s

• Com m on te x tb ook

• Co l l ab o ra t i ve c oo rd in a t ion

• No c om m on e xam s

Approach to Course Learning Object ives

• Foc u s on ac c ou n t in g fu n dam en ta l s

• Pe r fo rmance measu red w i th Chap te r 1 -5 exam re su l t s

• Cou r s e s ec t ion s c ove r an add i t i on a l 5 -6 c h ap te r s

• De vote d to s p e c i f i c top i c s

• Bu i ld on th e bas i c s

SAP GBI AIS Curr iculum

• Proc es s -bas ed ac t i v i t i e s w i th ac c ou n t in g - re l a ted foc u s

• Jou rn a l e n t r i e s

• Proc u re to pay

• Ord e r to c a s h

• Se g re g a t ion of d u t i e s

• Jou rn a l en t r i e s m a te r i a l s c h os en fo r ACCT 2 1 0 1

• C los e l y t i e d to top i c s i n Ch ap te r s 1 -4

Source: Jones, N., and Mensching, J. Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)

Image Source: Magal, S., Weidner, S. and Word, J. Introduction to SAP ERP Using Global Bike 3.0 (Available on SAP Learning Hub, Academic Edition)

SAP GBI AIS Curr iculum – Act iv i t ies for Journal Entr ies

• E xam in e c h a r t o f a c c ou n t s

• En te r beg inn ing accoun t ba l ances

• An a l y ze b u s in es s t r an s ac t ion s

• Make t r an s ac t ion a l en t r i e s

• An a l y ze ad ju s t i n g en t r i e s

• Make ad ju s t i n g en t r i e s

• Disp l ay t r i a l ba l ance

• S im u la te c lo s in g th e b ooks

Source: Jones, N., and Mensching, J., Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)

Object ives for SAP Integrat ion into ACCT 2101

• Increase student performance on course learning objectives

• Improve students’ career opportunities with SAP exposure

Pedagogica l Object ives for SAP Integrat ion

• Resolve obstacles and technical issues related to SAP software use

• Provide materials supporting success on SAP assignment work outside class

• Develop in-class team analysis and preparation activities

• Coordinate SAP assignments with textbook content and homework assignments

Course Learning Object ives

1 . A r t i c u l a te th e u s e an d u s e r s o f a c c ou n t in g i n fo rm at ion

2 . Unde r s t and and app l y bas i c a c coun t ing theo r y, t e rm ino logy, and

G AAP

3 . Ap p l y an a l y t i c a l an d c om p u ta t ion a l s k i l l s to a c c ou n t in g p rob lem s

4 . An a l y ze b u s in es s t r an s ac t ion s u s in g th e ac c ou n t in g equ a t ion

A=L+E

5 . P repa re a bas i c s e t o f f i n an c i a l s t a tem en t s

6 . Un de r s t an d an d p e r fo rm s tep s i n th e ac c ou n t in g c yc l e

7 . I den t i f y th e c h a rac te r i s t i c s o f th e d i f f e ren t fo rm s of b u s in es s

o rgan i za t ion s

8 . Ac c ou n t fo r a s s e t s , l i ab i l i t i e s , an d equ i t y o f s e r v i c e an d

m erc h an d i s in g f i rm s

Chapters 1-2

Source: Wild, J. J., Shaw, K. W., and Chiappetta, B. 2018. Financial and Managerial Accounting: Information for Decisions (7th ed.), New York, NY: McGraw-Hill Education.

Textbook Chapters 3 - 4

Source: Wild, J. J., Shaw, K. W., and Chiappetta, B. 2018. Financial and Managerial Accounting: Information for Decisions (7th ed.), New York, NY: McGraw-Hill Education.

Act iv i t ies Used in ACCT 2101

• E xam in e c h a r t o f a c c ou n t s

• En te r beg inn ing accoun t ba l ances

• An a l y ze b u s in es s t r an s ac t ion s

• Make t r an s ac t ion a l en t r i e s

• An a l y ze ad ju s t i n g en t r i e s

• Make ad ju s t i n g en t r i e s

• Disp l ay t r i a l ba l ance

• Us e SAP ad ju s ted t r i a l ba l an c e

to p repa re f i n an c i a l s t a tem en t s

Source: Jones, N., and Mensching, J., Accounting Information Systems using GBI (Available on SAP Learning Hub, Academic Edition)

Evolut ion of SAP Mater ia ls Integrat ion

• I n p u t s fo r im p rovem en t s eac h s em es te r

• Stu d e n t s u r ve y

• Stu d e n t e m a i l s an d c om m e n t s

• Sp r in g 2 0 1 7 K i c kof f

• No g rade d a s s ign m e n t

• I n - c l a s s l ab du r in g f i n a l s week ( 2 -p e r s on team s )

• Tas k s

• E n te r b eg in n in g ac c ou n t ba l an c es

• Make t r an s ac t ion an d ad ju s t i n g en t r i e s ( va lu es p rov ided b y

i n s t ru c to r )

Evolut ion of SAP Mater ia ls Integrat ion (2017 -2018)

• Fa l l 2 0 1 7

• G rad e d in d i v id u a l a s s ig n m e n t (ou t s id e c l a s s )

• T im in g : a f te r Ch ap te r 5 , i n 1 s t h a l f o f s em es te r

• Sam e t a s k s a s Sp r in g 2 0 1 7

•

Sp r in g 2 0 1 8 add i t i on s

• More s u p p or t m a te r i a l s , i n c lu d in g vo i c e -ove r s l i de s

• An a l y s i s o f t r an s ac t ion s an d ad ju s t i n g e n t r i e s ( i n te am s )

Evolut ion of SAP Mater ia ls Integrat ion (2018 -2019)

• Fa l l 2 0 1 8 & Sp r in g 2 0 1 9

• SAP a s s ign m e n t p e r fo rm e d in fou r p h as e s

• Fac u l t y f e e d bac k a f te r e ac h p h as e

• Ph as e s 1 -3 i n 1 s t h a l f o f s em es te r

• Ph as e 1 ( a f te r Ch ap te r s 1 & 2 )

• Ph as e 2 ( a f te r Ch ap te r 4 )

• Phase 3 ( a f te r Phase 2 )

• Ph as e 4 (pa r t o f f i n a l e xam )

Student Survey

• Pu rp os e : P rov ide i n p u t fo r c ou r s e im p rovem en t

• Adm in i s te red Fa l l 2 0 1 7 - Fa l l 2 0 1 8

• 7 -p o in t L i ke r t s c a l e

• St ron g l y D i s ag re e … St ron g l y Ag re e

• Ne i th e r a s m id p o in t

Sur vey Results 1 : Reinforce Course Learning Object ives

Sur vey Results 2 : Successful Independent SAP Entr ies

Sur vey Results 3 : Use of In -Class Student Teams

Sur vey Results 4 : Journal Entr ies without Textbook Aids

Sur vey Results 5 : Ass ignment Coordinat ion with Textbook

Sur vey Results 6 : Resolv ing Obstac les and Technica l Issues

Sur vey Results 7 : Introduce SAP for Career Oppor tunit ies

Phases ( Instructor Feedback Af ter Each Phase)

Ph as e 1

• Pe r fo rm au th e n t i c a t ion an d i n i t i a l n av ig a t ion

• Re v ie w c h a r t o f a c c ou n t s

• E n te r b e g in n in g ba l an c e s ou t s id e c l a s s

Ph as e 2

• An a l y z e b u s in e s s t r an s ac t ion s an d e ve n t s ( i n - c l a s s team s )

• Make t r an s ac t ion a l e n t r i e s ou t s ide c l a s s

Ph as e 3

• An a l y z e ad ju s t i n g e n t r i e s i n c l a s s ( t e am s )

• Make ad ju s t i n g e n t r i e s ou t s id e c l a s s

Ph as e 4

• Pre pa re f i n an c i a l s t a te m e n t s f rom SAP ad ju s te d t r i a l ba l an c e

( f i n a l e xam )

SAP Act iv i ty Coordinat ion Across Sect ions

• 1 8 s ec t ion s t au gh t Sp r in g 2 0 1 7 – Sp r in g 2 0 1 9

• 1 1 s e c t ion s t au gh t b y Bob

• 7 s e c t ion s t au g h t b y o th e r f a c u l t y

• 1 4 s e c t ion s i n c lu d e d th e SAP ac t i v i t i e s

• Bob c oord in a te s th e SAP in teg ra t ion ac ros s s ec t ion s

• Sta r tu p f a c u l t y m e e t in g s

• I n s t ru c t ion a l m a te r i a l s h a r in g

• Proc to r in g fo r i n - c l a s s a c t i v i t i e s

Future Research

• Fa l l 2 0 1 9

• Ch an g e SAP a s s ig n m e n t t im in g

• Be g in m e as u re m e n t of im pac t on s tu de n t l e a rn in g

Discuss ion

• Qu es t ion s ?

• Com m en t s ?