
Gary P. SchneiderCalifornia State University, Monterey Bay | CSUMB · College of Business
Gary P. Schneider
PhD, University of Tennessee
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75
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Introduction
Additional affiliations
August 2016 - present
August 2008 - February 2015
January 2008 - June 2008
Publications
Publications (75)
Accountants and auditors frequently make judgments that require complex evaluations of facts and rules. Researchers examine these judgments by conducting experiments in which participants make accounting decisions and then describe the information they used and how they used it in making their decisions. These elicited descriptions provide research...
This case offers learning experiences for (1) following a business process diagram for car dealers’ recording of sales and sales returns of new cars and the car manufacturer’s subsequent recording of the same transactions and (2) querying a database to determine why dashboards maintained by the dealers and the manufacturer do not always agree. Scaf...
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users' questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers f...
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers f...
The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 67 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems and related content in 16 annual volumes since 2006. We describe AISEJ's operating activities during Volume 16's 2020–2021...
This case is intended to impart basic spreadsheet skills to students that do not have them. It trains them to transform data, create formulas (with functions, IF statements, and absolute references), aggregate data, look up values, configure pivot tables, sort data, record macros, and extract spreadsheet tasks from conversation. These skills are ne...
This study explores how to use smart contract technology to implement accounting principles for public use. To illustrate its feasibility, this study develops a design model of decentralized accounting contracts (DACs) and uses revenue recognition to demonstrate how to apply the proposed model. Considering various scenarios of revenue recognition,...
The AIS Educator Journal (AISEJ) is the online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published 63 peer-reviewed scholarly articles dedicated to the teaching of accounting information systems content in 15 annual volumes since 2006. This editor report describes the activities of AISEJ during Volume 15's operatin...
This paper begins with the rationale for, and an analysis of, the accreditation standard related to the integration of information technology in accounting programs that was introduced in 2013. The standard, contained in Appendix A7 of the AACSB International—The Association to Advance Collegiate Schools of Business (AACSB) Accounting Accreditation...
In the context of a kaiten-sushi restaurant, this guided learning experience minimizes learners’ cognitive load as they construct a business process diagram (BPD) from the transcript of a conversation. The guidance provides a construction strategy, directs the construction, and illustrates the diagram. Instructors can vary the guidance to match lea...
There has been a growing body of research that attempts to evaluate the effectiveness of the balanced scorecard (BSC) as a tool for both strategic management and performance evaluation in organizations. However, the results from prior research in this area have been equivocal. This paper reviews the implications on manager behavior of goal setting,...
Based on a conversation between a sales manager and an internal auditor of the used car dealer EasyBuy, students answer questions that prompt them to identify errors in a draft business process diagram (BPD) for the sales process, make inferences about the business process, and distinguish between accounting and nonaccounting events. The draft BPD...
Although students begin with a spreadsheet to analyze the effect of a change in credit score cutoff on loan performance on sales, they discover that this approach becomes unwieldy as the analysis becomes more complex. As more attributes from more sheets are required, the spreadsheet solution becomes difficult to implement or audit. The case thus mo...
SYNOPSIS
The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practi...
Although most accounting majors in U.S. schools have a fairly limited set of career paths, especially when compared to other business school students, they do face a complex set of rules for qualifying to take the Uniform Certified Public Accountant examination (CPA exam) and to qualify for a state license after they pass that examination. Because...
This paper identifies specific issues that arise in the audit of firms that are engaged in legal, but morally undesirable industries (such as alcohol, tobacco, and gaming). By annotating the risk models used to plan and conduct independent audits, areas of increased attention are identified and linked to specific risk components in the models. The...
A considerable number of accounting information systems (AIS) courses (Premuroso, 2012) and textbooks (see, for example, Romney and Steinbart, 2012) include data modeling activities. These might include the Resources, Events, Agents (REA) model (Dunn and McCarthy, 1997; McCarthy, 1982), or more general modeling activities based on knowledge of norm...
The Sarbanes-Oxley Act required the U.S. Securities and Exchange Commission (SEC) to study the potential effects of shifting U.S. Generally Accepted Accounting Principles (GAAP) to be less rules-based and more principles-based and the FASB proposed changes designed to move in that direction (FASB 2002). These developments, along with a desire to co...
This paper provides preliminary evidence on the effect of social norms on CEO pay. Using a sample of sin firms and non-sin firms for the years 1992-2010, we find that CEOs of sin firms earn higher pay than CEOs of non-sin firms. In addition, the bonus and cash payperformance sensitivities of CEOs of sin firms are higher than the bonus and cash payp...
To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control-Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee o...
E-commerce continues to have a dramatic impact on virtually every aspect of business. And following the 2009 recession on electronic commerce, its role is even more critical. Packed with the most cutting-edge coverage available, E-BUSINESS, 10E, International Edition equips readers with a solid understanding of the dynamics of this fast-paced indus...
In this case, students (1) extend business process diagrams (BPD) to represent current and contemplated business processes for accounts payable processing for a convenience store company's merchandise purchases and (2) use the graphical representations of the business processes to identify control weaknesses and their potential effects on the finan...
(Instructors Notes for Case). Using example disclosures from Best Buy Co., Inc. and other retailers, students learn about the use of gift cards and identify issues that arise in accounting for their issuance and redemption. Students also learn how accountants apply financial statement disclosure rules to new business practices as they emerge.
This case deals with the appropriate accounting for and disclosure of gift card revenue on the financial statements. Secondary issues examined include materiality, the quality of reported earnings, and contingent liabilities. Underlying these specific issues is the general issue of accounting policy choice and its effect on the comparability of rep...
This paper presents a synthesis of ideas from the management accounting literature and the organization design literature. Specifically, it proposes that budgets and control systems implemented as part of the management accounting structure of an organization can reduce conflict in decision making by small groups. The paper outlines a research stra...
Case Description: The primary subject matter of this case concerns auditor responsibilities when their clients engage in earnings management to achieve income smoothing. Secondary issues examined include internal controls, the accounting for sale-leaseback transactions, the impact of Sarbanes-Oxley (SOX), and the role of industry-level risk assessm...
Internal auditors have always been engaged in elements of risk management by testing controls and examining their organizations' compliance with internal policies and externallyimposed laws and regulations. In recent years, companies have undertaken initiatives that integrate governance, risk assessment, risk control, and compliance activities into...
Consumption taxes, such as sales taxes and value-added taxes (VAT) can present complex enforcement and collection issues when they are applied to international transactions. The European Union (EU) is a particularly interesting environment in which to examine consumption tax issues because each country has its own VAT rate and enforcement mechanism...
Comprehensive survey of business practices in online business
How to use the Internet for business and research.
In this case, students (1) listen to (or read a transcript of) conversations among managers of a convenience store company about current and contemplated supply chain processes, (2) prepare a system flowchart and a business process diagram (BPD) to represent the processes, and (3) use these graphical representations to make inferences about system...
Market relationships built on trust and governed by commonly accepted ethical norms are generally viewed as economically positive and beneficial to both parties; however, such relationships are occasionally the situs of a variety of unexpected and ethically questionable behaviours. This study examines the narratives provided by participants who sha...
A basic introduction to the use of the Internet
This paper outlines the use of Web portal sites by businesses in their online purchasing operations. It includes some definitions and a structured classification of the types of online portals currently used in purchasing activities.
The Sarbanes-Oxley Act of 2002 (SOA) is a law that will affect the lives of top level company officers along with finance and accounting professionals. Top level officers are responsible for the veracity of financial reporting under the SOA. Finance and accounting professionals have traditionally been the corporation's experts regarding financial a...
Businesses that experience problems with physical products they have purchased find that the legal system provides adequate redress for their grievances. Large verdicts or out of court settlements are not unusual for product liability in business-to-business transactions. Software vendors routinely immunize themselves from such product liability by...
This paper outlines the history of virtual communities and explores the current state of for- profit Web sites that use virtual communities and related strategies to attract visitors. The paper focuses on one type of virtual community Web site that has recently shown the potential to be very profitable, the targeted social networking portal. The pa...
In recent years, companies have formed complex alliances and operating agreements that allow the sharing of information among participants in specific supply chains. Because many of the companies involved in these arrangments are large businesses with a wide range of operations, they often find themselves competing with another company in one line...
Hands-on approach to building accounting databases
Products that exist in digital form can be bought, sold, and, in some cases, delivered, online. The pricing issues that arise in the sale of these products are different from those that sellers face when pricing physical goods and can lead to interesting opportunities for devising revenue models. The success of revenue models for companies that sel...
The dramatic growth of the Internet and the rise of online commerce are providing new hope for changing many costly, time consuming, and inefficient procurement processes. In recent years, many major industries have begun using Internet technologies to improve negotiation tactics and re-engineer procurement processes in ways that reduce the cost of...
Most organizations use their Web sites to communicate in some way with their stakeholders. For-profit companies use their Web sites to sell products and services, not-for-profit organizations use their Web sites to communicate with their constituencies and supporters. University Web sites have a more complex communications role. These sites must co...
The Sarbanes-Oxley Act of 2002 ( SOA) is a law that will affect the lives of top level company officers along with finance and accounting professionals. Top level officers are responsible for the veracity of financial reporting under the SOA. Finance and accounting professionals have traditionally been the corporation's experts regarding financial...
Products that exist in digital form can be bought, sold, and, in some cases, delivered, online. The pricing issues that arise in the sale of these products are different from those that sellers face when pricing physical goods and can lead to interesting opportunities for devising revenue models. The success of revenue models for companies that sel...
An experiment was conducted to examine how dual-coding theory would operate in a computer-mediated learning task. The findings confirmed that modality can change the outcome predicted by dual-coding theory. Participants who received narration performed as well as participants who received on-line text. Participants who did not receive the text devi...
Examines three modalities that companies can use when communicating to stakeholders on the Internet.
This book teaches today's accountant how to develop, audit, and use accounting systems so the information contained within them can then be used by managers and decision makers.
Part of the New Perspectives Series, this text provides an excellent introduction to e-commerce. Using a case-based approach, students learn the fundamentals of e-commerce through real-life business scenarios.
Obiettivo di questo libro è presentare una panoramica completa dei diversi aspetti, peraltro in continua evoluzione, del commercio elettronico. Nella stesura del testo si è ipotizzato che il lettore non abbia alcuna conoscenza o esperienza in materia. Il libro è stato pensato per aiutare a capire gli elementi fondamentali, di business e tecnologici...
Most information systems (IS) educators agree that ethics issues deserve a place in the curriculum. IS ethics is a broad field that includes many interesting issues such as privacy rights. Many of the IS ethics issues that arise in the curriculum are not complex moral quandaries · with multiple ethical solutions. Instead, these issues concern activ...
Business education has been largely function-centric since it emerged from its origins in
Schools of Economics. Curricula were based on a core of fundamentals; studies in such
areas as Accounting, Economics, Finance, Information Systems, Management, Marketing,
and Operations Research. Beyond the core of fundamentals courses, graduate business
p...
This paper acknowledges that events approaches to accounting that use relational databases are becoming prevalent in larger firms. These approaches identify semantic accounting phenomena of one sort or another and make these semantic primitives available to accounting information users in various ways. This paper describes how current advances in i...
Argues that the availability of accounting information on the Internet, in particular on the World Wide Web, can be analyzed as a logical extension of inter-company trading information having been exchanged on Electronic Data Interchange networks since the 1960s.
Evaluates the current predominant sequencing of principles of accounting courses of financial first in U.S. universities and community colleges. Recommends experimenting with a managerial first sequence.
Argues for reversing the curricular order of the two principles of accounting courses, financial and managerial because the managerial course presents concepts that are easier to understand, can be taught with less technical terminology, and is driven more by logic than rules.
The Internet and other advanced communications technologies have expanded the frequency and degree to which academic workers can collaborate with their peers. In recent distance-learning efforts, these technologies have extended this collaboration to the student-teacher interaction. In both types of collaboration-in research and in teaching-academi...
This paper examines the capital budgeting practices and options that hospitals and major health care providers have in the current managed-care environment. The availability of capital financing, particularly off-balance-sheet financing, has been seriously affected by the trends toward managed care and cost-containment programs. The paper discusses...
The Internet has experienced tremendous growth in the past five years. This growth was fueled by commercial enterprises that began using the Internet and by the graphic user interface of the World Wide Web that made the Internet’s resources accessible to a broad audience. For many purposes, the infrastructure of the Internet is nearing capacity. In...
Outlines the issues that arise when academic officers view students as customers rather than as clients. Draws parallels between the duty owed by practitioners of public accounting to their clients and that owed by university administrators to their students.
This paper characterizes multiple stage cost allocation systems as information systems that exhibit a higher degree of :fineness than single-stage cost systems. Within that framework, the paper assesses the potential effects of time frame and investment magnitude variables on cost system choice behavior. We argue that the project time frame and in...
Outlines approaches to managing and ensuring the quality of financial data stored in networked client/server environments.
Effective project performance reporting and analysis requires that project managers have excellent communication skills. According to Kerzner, 18 cost information is a key component in project performance evaluation. Firms generally gather, aggregate, and store cost information in accounting information systems-systems designed to meet the financi...
Published discussion of "Determinants of Information System Audit Involvement in EDI Systems Development."
Argues that the artifacts of double-entry bookkeeping systems create inefficiencies in the retrieval of valuable information in accounting systems. Also discusses the loss of information caused by the summarizing of details in the transaction analysis process.
All major AIS texts use some type of transaction cycle approach to accounting systems. However, no other existing AIS text contains the support students need to actually design and implement the transaction cycle concepts. This supplement or stand-alone book leads students through the creation of an accounting system, one cycle at a time, using wid...
Companies are continually trying to save money while providing the best benefit package possible. This paper discusses how both an employer and an employee can save money on employee benefits through cafeteria plans and flexible spending accounts. Employee medical costs are rising for organizations and it is becoming more difficult for organization...
Thesis (Ph. D.)--University of Tennessee, Knoxville, 1993. Vita. Includes bibliographical references (leaves [56]-64).