Step-by-Step Flowcharting: A Case to Teach Beginning Flowcharting Skills

Abstract

System flowcharts are a major tool for documenting business processes and related internal controls. However, it is difficult for students, who have little business experience, to learn flowcharting while simultaneously learning the details of business processes and controls. As a result, at the beginner stage, many students appear overwhelmed by guidelines, rules, and processes. This step-by-step case uses a simple process, unveiled one step at a time and using a minimal number of symbols, to help students understand flowcharting. The case activities involve active learning, cooperative group work, prompt feedback, and instructor interaction. Having students attempt to draw diagrams and then, if necessary, correct them can promote learning. The objective is to foster active, engaged learning by using a series of simple scenarios that build on one another. The contribution to accounting information systems education is a simplified and effective method of teaching an important skill to students. Student performance improvement and feedback from this case was extremely positive.

Accounting Documentation Software: An Overview of Options and Results from a Lucidchart Software Evaluation

“…Starting in 2017, SmartDraw provides both import and export of Visio files (SmartDraw, 2018b). SmartDraw has templates/shapes for Organization Charts, Flowcharts (Swimlanes, Document/System/Program Flowcharts, and BPMN) and Software Design (UML, data flow, and entity-relationship diagrams) that will meet the needs of most accounting documentation topics (SmartDraw, 2018b; see topic discussions in Borthick et al, 2010, DeVries and Lee, 2013, and Neely et al, 2015).…”

“…Some prior research suggests that accounting documentation, such as flowcharts, is an accepted topic within many accounting curriculum and programs (Neely et al, 2015). Further, most accounting educators and practitioners agree that learning how to create the necessary documentation diagrams when using software is a skill that requires practice and mastery after gaining knowledge about documentation symbols and guidelines (see Borthick, 1996;DeVries and Lee, 2013;Garnsey, 2016). Essentially, learning how to master the documentation software tools is an additional learning objective in courses with accounting documentation topics.…”