Incorporating Sarbanes-Oxley into a College Accounting Curriculum: Lessons Learned

Autor/inn/en	Ragan, Joseph M.; Rizman, Brian J.; Gregory, Jonathan T.
Titel	Incorporating Sarbanes-Oxley into a College Accounting Curriculum: Lessons Learned
Quelle	In: Journal of College Teaching & Learning, 4 (2007) 5, S.43-59 (17 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1544-0389
Schlagwörter	Federal Legislation; Accountability; Financial Audits; Reports; Compliance (Legal); Computer Software; Accounting; College Instruction; Technology Uses in Education + Suchen Sie Ihr Suchwort? Bundesrecht; Verantwortung; Abschlussbericht; Berichten; Abrechnung; Buchführung; Buchhaltung; Hochschullehre; Technology enhanced learning; Technology aided learning; Technologieunterstütztes Lernen
Abstract	This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO's, CFO's and public accountants. It also applies to all levels of management. Organizations and their managers need to recognize the significance of Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability of the financial statements, quality of reporting, and also the opportunity to review a company's processes and enhance the efficiency of all financial and operating departments. Integrating SAP technology into the classroom has been one of the primary initiatives of the Department of Accounting, a signature program at Saint Joseph's University, in Philadelphia, Pennsylvania. The implementation and roll-out process has covered a variety of areas from navigation to key business processes and accounting within SAP R/3. With the evolution of the Sarbanes-Oxley Act and the need for compliance within a company, the department decided that students should be given exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the Sarbanes-Oxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct audit processes and create exception reports needed to identify material weaknesses and deficiencies. (As Provided).
Anmerkungen	Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10