Case Teaching Package
A case teaching package is available for this case. It includes strategies for case presentation, key concepts, solutions to the assignment questions in the case, and suggestions for the most effective ways to work this case into your course.

Length
This case is 6 pages in length and its case teaching package is 14 pages.

Abstract

This case involves the development of a billing system for a small but established accounting firm. As the case narrative mentions, the current system involves an inefficient use of a spreadsheet application to sort input in order to generate invoices. Because the present system is so archaic, no analysis of billings is currently performed; however, analysis is desired.

The purpose of this case is to analyze, design, and document one portion of an accounting information system. The case can be solved using either spreadsheet or relational database software, although the database solution is better.

The client is a reasonably sophisticated businessman who is handcuffed by the present system's inefficiencies. The invitation by Shawn for the student to "play partner" implies that he has a good idea of what he wants but that he also wants to provide some on-the-job training/mentoring in the area of managing a CPA firm.

Linkages to Textbooks or Journal Articles/Fit Within a Course

The case is suitable for either an introductory or advanced systems analysis and design project. In addition to being the system designer, the student is asked (through the narrative) to play the role of a Senior Executive, in a position to make managerial requests in terms of sales reporting needs. Often students are able to suggest reports (e.g., Gross Billings by Service Area) without having a rationale-they have not been managers/decision makers. Therefore, a discussion that incorporates previous marketing analysis would be enlightening.

In an introductory systems course, the instructor can focus on developing students' skills for interviewing clients, stressing the importance of the questions that are asked. Additionally, the students can define entities, construct tables, and define relationships between fields in a database. All this can be accomplished without the use of software. With software, the students can also design forms and reports with queries to support each element. In an advanced course, the intructor can add contruction of macros and documentaion of the system from both the user and designer perspectives.

Study Questions

1. What would you have done to evaluate the old system?
2. What management needs could be served by a new billing system? What suggestions would you make to Shawn at the 1:30 meeting for reports? What additional questions do you have for Shawn?
3. How would you design the new system?

Key Words

accounting, accounting information systems, billing, sales, relational database, spreadsheet, systems analysis and design

The downloadable file for this case is in Microsoft® Word 97 for Windows®.

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