Accounting Information Systems Classes Research Articles

Using program flowcharts in the development of macros for spreadsheet applications

Abstract Accounting and business curricula are being changed to provide increased emphasis on information systems concepts. Much of that change involves the use of microcomputer spreadsheet packages. For decades, program flowcharts have been used in developing programs in languages such as COBOL, FORTRAN, and BASIC, but little evidence is available to indicate that program flowcharts are being used in developing complex spreadsheet macros. Students in accounting information systems classes were required to prepare program flowcharts prior to developing a spreadsheet that required complex macros. Student feedback indicated that they would prepare program flowcharts in the future when they develop complex spreadsheet macros.