We propose the five dimensional reflective cycle to

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Unformatted text preview: Taxonomy and the PEER Model are tools to assist instructors in designing and delivering courses that enhance participant’s learning abilities. We propose the five dimensional reflective cycle to facilitate reflective practice among academic and professional instructors for designing and delivering FIMS and AIS courses. Keywords: active learning, reflective practice strategies, action‐research, evaluation, financial information management systems (FIMS), accounting information systems (AIS) 1. Introduction FIMS or AIS is a cross‐discipline subject, often taught by Computing and Accounting disciplines. The standard of the courses must meet the requirements of professional bodies. The American Institute of Certified Public Accountants and the International Accounting Education Standards Board have specified that new accountants should be familiar enough with technology to assess risk and automated business processes. (IFAC, 2007; Harrast, Strong and Bromley, 2010). Either FIMS or AIS is one of the core units required to be admitted as an associate member of the Certified Practising Accountant (CPA) Australia and is within the Commerce degree programs in many universities in Australia and the US (Lenard, Wessels and Khanlarian, 2010; Badua, Sharifi and Watkins, 2011; Essayyad and Ortiz, 2011). FIMS or AIS is a relatively new area in the Accounting discipline; in recent years, demand for it has grown (Ragan et al. 2006; Harrast et al. 2010; Lenard et al. 2010; Badua et al. 2011; Vatanasakdakul and Aoun, 2011). However, it has been reported that the integration of technology into the curriculum has been slow (Roberts, Kelly, and Medlin 2007; Harrast et al. 2010). Students have self‐reported lack of database knowledge, Enterprise Resource Planning and relevant technology topics including business accounting systems, spreadsheets and encryption (Harrast et al. 2010). Educators have lamented high failure rates among accounting information systems students (Yong and Aoun, 2008; Vatanasakdakul and Aoun, 2009, 2011). Professional bodies, employers and academics have voiced concern that...
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