Abstract
The AIS Educator Journal (AISEJ) is an online, peer-reviewed journal sponsored by the AIS Educator Association. AISEJ has published more than 70 peer-reviewed scholarly articles dedicated to teaching accounting information systems and related content in 17 annual volumes since 2006. We describe AISEJ’s operating activities during Volume 17’s 2021–2022 fiscal year and provide brief commentary on the papers included.
This report provides an overview of AIS Educator Journal (AISEJ) operations from July 2021 through June 2022, the Volume 17 fiscal year. It also includes our brief comments on the papers published in this volume. We also publish the names of ad hoc reviewers who served during the most recent three fiscal years in the Appendix.
Journal Operations
Many papers submitted to the journal include work first disseminated in presentations at the AIS Educator Association (AISEA) annual conference. Using feedback provided by conference attendees, authors often revise their work and submit it to the AISEJ.
The global pandemic, which forced the cancellation of the conference in 2020 and the need to run the conference fully online in 2021, had reduced the number of papers submitted during the previous volume’s fiscal year. With the AISEA conference returning to an in-person format in 2022, we saw an increase in journal submissions that we hope means the pandemic’s impact is waning. We conclude fiscal 2022 with nine papers in process and look forward to continuing increases in submissions as we plan another in-person conference for 2023.
Submission Processing
In recent years, AISEJ editors’ reports have included information about the journal’s acceptance rate. We continue this practice, presenting data about the papers processed during the most recent fiscal year in Table 1.
Using these data, we calculate an acceptance rate for fiscal 2022 of 25% by dividing the number of papers accepted (4) by the sum (16) of the number of papers accepted (4) and rejected (12). Because we publish only one issue each year, the acceptance rate can fluctuate when calculated on an annual basis. We believe a calculation over a longer period better reflects journal practices. Thus, we also report submission processing data for the four most recent years in Table 2.
Using these data, we calculate an average acceptance rate over the most recent four fiscal years of 33% by dividing the number of papers accepted (16) by the sum (49) of the number of papers accepted (16) and rejected (33). The 16 papers accepted during this period were published in Volumes 14 (3), 15 (4), 16 (5), and 17 (4). These counts include refereed papers only; they do not include editorials. Last year, AISEJ reported a three-year acceptance rate of 35% (Church & Schneider, 2021).
Editorial Leadership
The journal’s policy is to operate with a two-person senior editor team. This year, we changed the title of the two editors who manage the journal operations from "editor-in-chief" to “senior editor” to be more consistent with terminology used in U.S.-based accounting journals.
Lorraine Lee began her term as Senior Editor this fiscal year, and Gary Schneider concluded his three-year term. Lorraine will continue as Senior Editor for Volumes 18 (fiscal 2023) and 19 (fiscal 2024), with Betsy Haywood-Sullivan replacing Gary and continuing for a three-year term (Volumes 18-20). Betsy has served diligently as an associate editor of the journal since 2018, and we look forward to her continued contribution to editorial leadership in this new role.
Editors’ Commentary on Papers Published in Volume 17
Behrend and Bradley (2022) present a semester-long, semi-structured experiential learning (Kolb & Kolb, 2005) case in which students identify tasks, procedures, and personnel in a real business process; specify internal controls and recommend improvements, summarizing findings using flowcharting tools in a formal presentation. Instead of the written process descriptions (used in, for example, Davis et al., 2017; Lee & Sawyer, 2019; Lehmann & Hao, 2020; and Raval & Raval, 2019), the case has students interact with real business process owners as they identify, document, and assess the business process and the related internal controls. In this case, students think critically and use active learning methods to hone their written and oral communication skills (Butler et al., 2019). The paper includes advice on synchronizing the case elements with topics taught and suggests timing alternatives adopters can use to customize them to fit specific course sequencing.
From approximately 2009 to 2019, a toxic management environment at Wells Fargo fostered aggressive sales practices that were reported widely in the business press (see, for example, Glazer, 2017, January 7-8; Glazer, 2018; Glazer et al., 2016, December 28; Morgensen & Glazer, 2018, February 12; and Scudder, 2016). Haywood-Sullivan (2022b) draws on the COSO (2017) Enterprise Risk Management (ERM) Framework and the ethics codes of professional accounting organizations to create an assignment in which students link ethics issues at Wells Fargo with risk management assessments. Students conclude the assignment by writing detailed, actionable guidance for improving risk management at Wells Fargo. The assignment, motivated by Butcher (2020) and Tennant (2023), builds on Patelli (2022) to provide critical thinking practice in linking ethics with organizational outcomes (Epley & Kumar, 2019). The paper concludes with efficacy results for the assignment and suggestions for implementation.
Daigle and Hayes (2022), former editors of the AISEJ, undertake a comprehensive classification and analysis of the 60 articles published in its first 14 volumes. In this paper, they extend Fordham (2012), which described the journal's formation and summarized its first seven years. They create a database in spreadsheet form and provide analyses by attributes, including author, institutional affiliation, and editor. The paper concludes with insights into the journal’s history, development, and future directions.
Baldwin, et al. (2022) conduct a bibliometric analysis (Nicholas & Ritchie, 1978) of the journal’s first 15 volumes that complements Daigle and Hayes (2022), adding information about author origins, ranking authors’ employing and doctoral institutions, and ranking individual authors by journal article output. The paper also provides a topical analysis of the articles published. Taken together, these two papers provide an excellent overview of the journal’s output and identify opportunities for future research.
Volume 17 concludes with Haywood-Sullivan’s (2022a) paper, which uses a design science approach to increase digital acumen coverage in an AIS course. Design science methods can yield relevant and novel intentional artifacts (Geerts, 2011; Hevner et al., 2004). This paper presents useful artifacts (assignments) that readers can use in their courses, but it also details how to use design science methods to create (and revise) them. Thus, the paper responds to calls for accounting instructors to help new graduates understand technology innovations and know how to use them (AICPA, 2022; Tosczak, 2023). Readers can use the assignments presented or the design science approach described to revise or create their own assignments to enhance students' digital acumen or achieve other learning outcomes.
We believe these five papers include helpful resources for AIS educators that will help readers do a better job of increasing student learning. Each contributes significantly to the AIS education research literature that can inspire readers to teach better and create new cases, teaching tools, assignments, courses, and programs.
Conclusion
We are grateful to the AISEA, its members, and all our stakeholders who produce and use the content we publish in the journal. The exemplary work of our dedicated Associate Editors deserves recognition, and we thank Dawna Drum, David C. Hayes, Betsy Haywood-Sullivan, Conni Lehmann, Brad Schafer, and David Wood.
We also acknowledge the many constructive contributions of our volunteer ad hoc reviewers. Each processed submission requires at least four volunteers (Senior Editor, Associate Editor, and two or three ad hoc reviewers) to evaluate the paper and to write developmental suggestions. The Appendix lists the names of those who reviewed one or more papers during the three years ending with Volume 17. These reviewers’ time and effort are essential to the journal’s quality and reputation. Thank you for making AISEJ a strong and recognized publication outlet for AIS education research. Sincere thanks and special mention also to our editorial assistant, Abby Bensen. We are grateful for her continued work with us.
Finally, we thank everyone who submitted their work to the journal this past year. Without you, we would not exist. We thank each of you for making AISEJ an essential source of AIS education research and teaching resources to our academic community.
Acknowledgments
We are deeply grateful to the volunteer associate editors and ad hoc reviewers for their outstanding work on papers that appear in this volume. We also appreciate the many scholars who submitted their work to the journal this year.
References
Appendix: AISEJ Ad Hoc Reviewers, 2019-2022
Deniz Appelbaum
Montclair State University
Matt Behrend
St. Edwards University
Daniel Boylan
Purdue University Fort Wayne
Jean Ryberg Bradley
Texas State University
Gretchen Casterella
University of North Carolina Wilmington
Susan Cockrell
Austin Peay State University
Lauri Corradino
Colorado State University-Pueblo
Ronald J. Daigle
Sam Houston State University
Dawna Drum
University of Western Washington
Kevin Ennis
Mississippi State University – Meridian
Kel-Ann Eyler
Georgia College & State University
Kurt Fanning
Grand Valley State University
Cynthia Frownfelter-Lohrke
Samford University
Sonia Gantman
Bentley University
Margaret (Peggy) Garnsey
Siena College
Nathan Garrett
West Virginia University
Mike Garverick
Arizona State University
Victoria Hansen
University of North Carolina Wilmington
Holly Hawk
Clemson University
David C. Hayes
James Madison University
Elizabeth (Betsy) Haywood-Sullivan
Rider University
David Henderson
University of Mary Washington
Amy Igou
University of Northern Iowa
Ethan Kinory
Rutgers University
Bonnie Klamm
North Dakota State University
Greg Krippel
Coastal Carolina University
Sherwood (Lane) Lambert
University of West Florida
Sabrina Landa
California State University, Long Beach
Lorraine Lee
University of North Carolina Wilmington
Constance (Conni) Lehmann
University of Houston – Clear Lake
Jie Li
Indiana University
Suzette Loving
University of Denver
Cathleen McQuillen
Georgian Court University
Monica Mendoza
Stetson University
Kristian Mortenson
University of St. Thomas
Rania Mousa
University of Evansville
Pam Neely
SUNY Brockport
Ann O’Brien
University of Wisconsin – Madison
Richard O’Hara
University of Scranton
Fernando Parra
California State University, Fresno
Veronica Paz
Indiana University of Pennsylvania
Vasant Raval
Creighton University
Rebecca Sawyer
University of North Carolina Wilmington
Pamela Schmidt
Washburn University
Gary Schneider
California State University, Monterey Bay
Juergen Sidgman
University of Alaska Anchorage
Georgia Smedley
University of Missouri – Kansas City
Gregory Tapis
Missouri State University
Ryan Teeter
University of Pittsburgh
Drew Sellers
Kent State University
Surani Nishani Vincent
University of Tennessee at Chattanooga
Ting (TJ) Wang
Governors State University
Marcia Watson
University of North Carolina Charlotte
Leslie Weisenfeld
Winston-Salem State University
Clinton (Skip) White
University of Delaware
Veronda Willis
University of Texas at Tyler
Jack Winstead
University of South Carolina Aiken
Jamey Worrell
University of Alabama at Birmingham