M. George Durler

(Emporia State University, Emporia, KS 66801, USA)

 

 

Abstract: Accounting students upon graduation are likely to encounter accounting software applications when they enter the workforce. Two common types are general ledger (GL) systems and enterprise resource planning (ERP) systems. These systems have significant built-in internal control differences. Therefore it is advantageous to integrate both systems into an accounting information systems (AIS) course so comparisons can be made. This paper discusses issues involved in integrating both into an AIS course. Included is a brief background on the projects, the process of converting an existing ERP project into a new GL project, the problems encountered, and resolutions of issues encountered.

 

 

Key words: accounting information systems; ERP, internal control

 

JEL codes: M40, M41, M49