Pustaka Ilmiah Universitas Padjadjaran

Abstrak

The Need For Rea Modeling In Teaching Accounting Information System Subject

The paper discussed potential benefits of teaching Resource-Event-Agent (REA) modeling in accounting information system undergraduate subject. The increasing need of non accounting decisions which depend more and more to accounting data have seriously questioned the relevancy of traditional accounting system to provide them with multi view of data. Traditional accounting system that relies heavily on accounting artifacts such as special journal, ledgers, debit-credit equality and chart of account to provide nowadays tend to be isolated from the entire enterprise value chain analysis. The semantic based REA helps accounting profession to play more significant role in providing multidimensional of economic transaction. Having known the potential benefit of using REA framework for storing accounting information, the paper found that REA framework is a valuable topic for teaching in AIS subject.

However, to get full acceptance of REA teaching in mainstream AIS curriculum still faces many hurdles. Such factors like very steep learning curves, time commitment from AIS instructors and continuing REA theory development toward its maturity level are primary factors for which REA modeling supporters have to deal with. It is believed however, relentless effort would bring about REA topic being accepted as integrated part of AIS curriculum in undergraduate.