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

Abstract

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.