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Session Information |
Research Papers: Using Excel |
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Jane Austin, Moderator |
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Using Excel 2007 for Data Analysis |
| This instructional assignment helps students improve and/or update their spreadsheet skills by introducing them to data manipulations using Microsoft Excel 2007. Academics and practitioners agree that knowledge of the capabilities of spreadsheets for data analysis is an essential skill for accountants and auditors, as well as other business school graduates as they become managers (Messner 2005, Reckers 2002). The skills taught in this assignment include: 1) the creation of PIVOT TABLES, 2) PARSING data, 3) the use of the “SORT” and “IF” functions, 4) the use of SCENARIO MANAGER, and 5) the GRAPHING of data.” Students are also introduced to the significance of account coding to enable the preparation of desired reports. We provide the assignment with detailed instructions and many screen shots, the solution and teaching note, and a recommended grading rubric. Complete data files are available from either author. |
| Author(s):
Cynthia Heagy
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Constance Lehmann
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Download Paper File
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TRENDS IN CORPORATE CONTROL FOR END-USER COMPUTING: IMPLICATIONS FOR THE AIS AND AUDITING COURSES |
| Excel spreadsheets are a pervasive factor in corporate reporting, and it is well known that many important and even critical applications contain errors. This paper uses a combination of public disclosure, high-level interviews and survey data to examine contemporary trends in dealing with end user computing issues that affect the overall quality of financial reporting from both an internal and external audit perspective. |
| Author(s):
Harry Howe
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Richard Gifford
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Jason Wood
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Rethinking Excel in Accounting Information Systems: Much More Than How the Software Works |
| This author began teaching Sarbanes-Oxley (SOX) controls for Excel in an upper-class accounting information systems offering and discovered that many students did not understand basic Excel sufficiently well to master a SOX control assignment. From that experience, Excel was then taught in a computer lab using course material that enabled students to attain Microsoft Excel Certification. Research has documented error rates of over 90% in moderately complex spreadsheets. Excel curriculum should not only teach the basic concepts of Excel, but should emphasize accounting applications and controls in a four-year accounting curriculum. |
| Author(s):
William Brown
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Download Paper File
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