Tute08AnswersGuide

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Accounting

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Apr 3, 2024

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University of Adelaide Adelaide Business School ACCOUNTING SYSTEMS and DATA ANALYTICS Tutorial 8 Answers Guide BEFORE TUTORIAL 8 1 Read the material indicated below and attempt answers to the questions that follow. Material to read: MyUni> Data Analytics – Microsoft Power BI Material> Topic 7 – From dimensional model to stunning report in Power BI Desktop. pdf Key aims of Topic 7 are to strengthen understanding of importing data from multiple MS Excel sheets; table relationships; data preparation including creating field hierarchies, hiding columns, renaming of tables; creating calculated measures using DAX; creating advanced interactive report using conditional formatting and slicers. Students are expected to learn basic hands-on skills to carry out these tasks. Students are expected to attempt tasks in this document before the tute. However, the tutor will also demonstrate these tasks during the tutorial. 2 Prepare the answers to the following questions from the recommended textbook (Romney et al, 2021, Accounting Information Systems, 15 th Ed): • Problem 22.2 p. 742 • Problem 24.3 pp. 802-804 • Optional questions – to discuss if time permits in allocated tutorial session o Discussion Questions 22.8 and 22.9 p. 740 DURING TUTORIAL 8 1 Discuss outstanding questions and issues from past tute. 2 Your tutor will demonstrate how to carry out the tasks outlined in MyUni> Data Analytics – Microsoft Power BI Material> Topic 7 – From dimensional model to stunning report in Power BI Desktop.pdf 3 Contribute to the class discussion of the questions from the textbook. Please remember that to earn participation marks you need to ACTIVELY PARTICIPATE in the discussions. 4 Use time left (if any) to address outstanding issues and/or seek clarifications from your tutor.

Page 2 of 8 AFTER TUTORIAL 8 . Reflect on questions (and answers) discussed in the tute and seek help from your tutor and/or lecturer-in-charge if you need clarification and help. • Problem 22.2 p. 742 22.2 Mary Smith is the bookkeeper for Dave ’ s Distributing Company, a distributor of soft drinks and juices. Because the company is rather small, Mary performs all daily accounting tasks herself. Dave, the owner of the company, supervises the warehouse/delivery and front office staff, but he also spends much of his time jogging and skiing. For several years, profits were good, and sales grew faster than industry averages. Although the accounting system was working well, bottlers were pressuring Dave to computerize. With a little guidance from a CPA friend and with no mention to Mary, Dave bought a new computer system and some accounting software. Only one day was required to set up the hardware, install the software, and convert the files. The morning the vendor installed the computer system, Mary ’ s job performance changed dramatically. Although the software company provided two full days of training, Mary resisted learning the new system. As a result, Dave decided she should run both the manual and computer systems for a month to verify the new system ’ s accuracy. Mary continually complained that she lacked the time and expertise to update both systems by herself. She also complained that she did not understand how to use the new computer system. To keep accounts up to date, Dave spent two to three hours a day running the new system himself. Dave found that much of the time spent running the system was devoted to identifying discrepancies between the computer and manual results. When the error was located, it was usually in the manual system. This significantly increased Dave ’ s confidence in the new system. At the end of the month, Dave was ready to scrap the manual system, but Mary said she was not ready. Dave went back to skiing and jogging, and Mary went on with the manual system. When the computer system fell behind, Dave again spent time catching it up. He also worked with Mary to try to help her understand how to operate the computer system. Months later, Dave was very frustrated because he was still keeping the computer system up to date and training Mary. He commented, “ I ’ m sure Mary knows how to use the system, but she doesn ’ t seem to want to. I can do all the accounting work on the computer in two or three hours a day, but she can ’ t even do it in her normal eight-hour workday. What should I do? ” This is an actual case with the facts presented as accurately as possible. The objective is to familiarize students with the behavioral issues surrounding a systems change. It is less important to determine the “ right answer ” (there may not be one) that it is to discuss the issues. a. What do you believe is the real cause of Mary ’ s resistance to computers? Employee reaction to the installation of a new information system is often diverse and unpredictable. In many cases, employees must make significant behavioral adjustments to ensure the future success of the new system. These adjustments go well beyond mere surface anxieties such as fear of the unknown. Possible causes of Mary ’ s resistance to computers include (phased as questions) : • Is Mary ’ s adverse behavior due to a perceived need to protect her ego? Is she afraid she cannot use the computer properly and would look foolish? • Since Mary was excluded from the decision to automate the office, does she feel resentment and refuse to use a system she wasn ’ t asked to help select?

Page 3 of 8 • Is she fearful because computers sometimes cause people to overcommunicate? (i.e., with capabilities such as electronic mail, employees can be reached anywhere and anytime, making it difficult to get away from all the interruptions that are part of the daily grind.) • Is she worried that the computer will impose its own structure on the organization? The computer can considerably narrow that freedom causing people to view the computer as structure and constraint. • Did she have an adverse experience with previous changes to her work environment and as a result is suspicious of any new system? b. What events may have contributed to the new system ’ s failure? • The company did not involve Mary in the systems change. They did not ask for her ideas, thoughts, or input. Evidently, she was not informed of the change until the computer was moved into her office and the furniture rearranged to make room for it. It would be easy for her to get the feeling she was not a very valued employee of the company. • The company did not explain why the system was being implemented, what the company hoped to achieve with the system, and why it was so important to the company. • The changes to Mary ’ s job and responsibilities were not explained. • Mary was not given any assurance that she would not be replaced by the system. • The company did not alleviate Mary ’ s fear by reassuring her that training would be provided to help her adapt to the new system and her duties. • Running two systems longer than it took to test system reliability was a mistake, as was having Dave do the work. c. In retrospect, how should Dave have handled the accounting system computerization? • Mary should have been informed of the change that was going to take place, the purpose of the change, and why it was important to the company. Discussing these things with Mary beforehand could have helped the company create an attitude of trust and cooperation and could have set an example for what they expected of Mary. • The company should have allowed Mary to make suggestions concerning the system, especially the things that would help her do her job more efficiently. • Mary should be reassured that she has control over the system and not the other way around and that the system will help her perform her job more effectively. • Education prior to systems implementation could perhaps have helped Mary adapt to the system more readily. d. At what point in the decision-making process should Mary have been informed? Should she have had some say in whether the computer was purchased? If so, what should have been the nature of her input? If Mary had not agreed with Dave ’ s decision to acquire the computer, what should Dave have done? • Mary should have at least been informed as soon as the decision was made to purchase the system. Preferably, Mary should have been informed at the very start when the company began thinking about the computer system. This would have allowed Mary to give valuable input and to be involved throughout the entire process. • Because Mary was only a bookkeeper and did not fully understand the necessity of the system, she should not have been allowed to make the final

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