Role Playing And Cooperative Learning In The AIS Course

Abstract

The accounting information systems course is often viewed as difficult to teach because it contains topics that are less quantifiable and structured in comparison to courses in financial or managerial/cost accounting.  Yet, many AIS instructors have developed successful teaching techniques that are suited to the AIS course.  A creative teaching approach for the AIS course is that of role-playing organizations and their operations, especially for transaction cycles.  In addition, cooperative learning can be nicely coupled with role playing because of their common emphases on social interdependence and shared learning.  The benefits and guidelines for cooperative learning and role playing are presented and then illustrated with an example for a transaction cycle of an organization.