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Peer Review

The AIS Transaction Cycles Game

by Susan Moncada


Overall Numeric Rating:

5 stars
Content Quality: 5 stars
Effectiveness: 5 stars
Ease of Use: 5 stars
Reviewed: Dec 12, 2012 by Business Editorial Board
Overview: As a result of studying course materials and completing this interactive game activity, students should be able to identify and determine which business process elements are associated with the five typical transaction cycles: revenue, expenditure, production, human resources/payroll, and financing/investing cycles. The module provides interactive drill and practice or review. The PowerPoint game is based on the game called Connect 4.
Type of Material: Drill and practice or review purposes.
Recommended Uses: In class, individual and team use. For homework prior to the class within which the game will be played. The game could be posted online through a learning management system for students to download and play in pairs during class time or other use.
Technical Requirements: Browser, Microsoft PowerPoint 2007 or later version.
Identify Major Learning Goals: The purpose from a student’s perspective would be to review which business processes are associated with the five typical transaction cycles. The author references Chapter One from Romeny, Marshall B., & Steinbart, Paul John. (2012). Accounting Information Systems. 12th Edition. Upper Saddle River, NJ: Pearson Education. However, the concepts are universal and use of this game would be appropriate with any number of other similar texts and possibly in an Auditing class as a common auditing practice is to audit by way of the various business transaction cycles.
Target Student Population: Upper division college accounting class.
Prerequisite Knowledge or Skills: Some accounting information systems knowledge is presumed.

Evaluation and Observation

Content Quality

Rating: 5 stars
Strengths: The game covers core concepts from the accounting information systems discipline. It provides forty-nine questions which can be repeated until the correct answer is found if necessary. This is a generous amount of material and allows for repetition, drill and practice by the student. This is a very nicely made module. The AIS Transaction Cycle Game is primarily based on the model described by Romney & Steinbart, in the 12th edition of their Accounting Information Systems textbook. In addition to the game, instruction and blank game template files are available. The home page includes learning goals, context for use, downloadable materials, and teaching notes.
Concerns: None.

Potential Effectiveness as a Teaching Tool

Rating: 5 stars
Strengths: The game is engaging and provides forty-nine examples for drill and practice. The game employs and uses color effectively. It could nicely be used in a classroom setting with groups competing against each other. It could be placed in an online course shell for drill and practice use. The game generally provides a good review of identifying where particular transactions would fit into the major transaction cycle categories.
Concerns: This is not necessarily easy to write assignments for. However, I don't believe that is the purpose of this interactive game, but rather to provide drill and practice availability for students.

Ease of Use for Both Students and Faculty

Rating: 5 stars
Strengths: The game is easy to use, visually appealing, and interactive. It does not require any special hardware or software outside of Microsoft PowerPoint which is readily available to most students and faculty.
Concerns: I believe this requires Slide Show View to use correctly. I would like to see a note to that effect added that to the directions.