XBRL: Beyond basic XML: Working paper series--08-11

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers

What should IS majors know about regulatory compliance? Working paper series--08-12

Because of the severe penalties associated with non-compliance of legislative acts and regulations it is important for information systems (IS) majors to recognize and understand the need for the implementation, evaluation, and reporting on internal controls. IS majors need to be aware of legislation and regulations that have an impact on information technology (IT). IS majors also need to understand business processes and how to select, implement, and report on controls embedded into software that is developed. The best way to understand the business processes and associated controls is to become familiar with control frameworks

Sarbanes-Oxley Act of 2002 and IT education

Even though information technology (IT) educators have been teaching basic principles of information systems for over 20 years, business organizations have chosen to ignore or not implement them. By not integrating information systems and allowing uncontrolled manual intervention it was easier to commit the frauds and the financial scandals of the late 1990's and early 2000's. The frauds and financial scandals have resulted in a large increase in business regulation with many compliance requirements and possible fines and jail sentences for non-compliance. IT educators need to take some lessons from their accounting colleagues (Titard, 2004) and modify IT curriculum to take advantage of the compliance environment to focus on the basic principles of creating quality up-to-date information for organization decision making and to see them implemented

Does Instruction in Computer Programming Improve Problem Solving Ability?

Many schools and colleges of business teach computer programming in the introduction to computers course. The rationale for teaching computer programming is that it aids in the development of critical thinking, problem solving, and decision making skills. This contention is not supported by empirical data. An experimental study was conducted to ascertain if instruction in computer programming improved problem solving ability. The results of the study did not show support of improved problem solving ability from instruction in computer programming. Recommendations for changes in curriculum and teaching strategies are made as possible ways to make instruction in computer programming effective as a means of improving problem solving ability

A Survey of MIS Emphases in MBA Degree Programs

An exploratory survey of 111 colleges and universities that offer an MIS specialization in the MBA program was conducted. Survey data was compared to data obtained on nonrespondents to test for sample bias. No significant differences were found between respondent and nonrespondent schools. The data was then combined and reported. Most MBA-MIS specialization programs require little prior computer experience. Most of the entering students have professional experience and about one-quarter have IS related experience. A majority of programs emphasize IS analyst skills. Systems analysis and design and database management systems were the most prevalent of course offerings. Employer and student demand for these programs appear to be increasing

The digital divide and K-12 student computer use

The divide between those who have computer and Internet access and those who do not appears to be narrowing, however overall statistics may be misleading. Measures of computer availability in schools often include cases where computers are only available for administration or are available only on a very limited basis (Gootman, 2004). Access to a computer and the Internet outside of school helps to reinforce student learning and emphasize the importance of using technology. Recent U.S. statistics indicate that ethnic background and other demographic characteristics still have substantial impact on the availability and use of computers by students outside of the classroom. This paper examines recent census data to determine the impact of the household on student computer use outside of the classroom. Encouragingly, the findings of this study suggest that use of a computer at school substantially increases the chance that a student will use a computer outside of class. Additionally, this study suggests that computer use outside of the classroom is positively and significantly impacted by being in a household with adults who either use a computer at work or work in an industry where computers are extensively used

Evaluating Information Systems Documentation Techniques

Should all business students be taught information systems (IS) documentation techniques? If IS documentation are taught which one is preferable? Current textbooks used in the core management information systems (MIS) course includes material on IS documentation techniques. The majority of the students in the MIS class are non-computer majors. An exploratory study was conducted to evaluate different techniques of information systems (IS) documentation according to three ergonomic criteria. The subjects were business students (91 percent non-computer majors) enrolled in upper division and graduate management information systems (MIS) core courses. Students answered questions about key characteristics of an information system that was documented with a narrative, data flow diagram, systems flow chart, and system component matrix. After answering these questions, the students evaluated the four techniques of IS documentation. Results indicated a strong preference for narrative form of documentation. The relationship between the student\u27s ability to recognize key characteristics of an information system, and their preference for narrative documentation showed direct statistical significance. The study results may suggest that simple techniques of narrative documentation maybe sufficient for use by predominantly non-computer majors in required MIS courses and as a method of communicating with business and managerial end-users

Using an Information System Status Model for Systems Analysis and Design: A Missing Dimension

Computer information systems instructors and student would benefit from the use of an information systems status model as a conceptual framework when teaching and learning systems analysis and design concepts. Use of this or similar frameworks is a missing dimension in the discussion of systems analysis and design concepts found in many current CIS texts, which concentrate on the use of various process models and methods. Students could do a better job of identifying the activities, resources, and products of an information system if their instructors would teach them to use conceptual status models, i.e., models and methods that spotlight the status of the basic components of an information system. This would provide a comprehensive and cohesive conceptual framework which students could use as a checklist in guiding their analysis and design of an information system

Study guide: computers and information processing with software tutorial and BASIC

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