This is an electronic version of an article published in Accounting Education, Volume 10, Issue 3, August 1, 2001, pages 263-278.
The ability to understand, document, and suggest improvements for a business process is an important skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assessment of business risk; and (3) successful enterprise resource planning implementation depends on understanding and improving existing business processes. It is suggested that students be introduced to process mapping and scripting in an accounting information systems (AIS) course to facilitate their understanding of business processes and help them visualize the interaction between functional areas. The specifics of process mapping are covered and advantages of incorporating process mapping into the AIS curriculum discussed. It is also proposed that scripting, which is used to facilitate configuration, testing of ERP software and communication between the accountant and the programmer, be included in the AIS course. Finally, suggestions for classroom activities are included.
Accounting | Business
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