NotesFAQContact Us
Collection
Advanced
Search Tips
50 Years of ERIC
50 Years of ERIC
The Education Resources Information Center (ERIC) is celebrating its 50th Birthday! First opened on May 15th, 1964 ERIC continues the long tradition of ongoing innovation and enhancement.

Learn more about the history of ERIC here. PDF icon

Back to results
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ899445
Record Type: Journal
Publication Date: 2007-May
Pages: 17
Abstractor: As Provided
Reference Count: 23
ISBN: N/A
ISSN: ISSN-1544-0389
Incorporating Sarbanes-Oxley into a College Accounting Curriculum: Lessons Learned
Ragan, Joseph M.; Rizman, Brian J.; Gregory, Jonathan T.
Journal of College Teaching & Learning, v4 n5 p43-59 May 2007
This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO's, CFO's and public accountants. It also applies to all levels of management. Organizations and their managers need to recognize the significance of Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability of the financial statements, quality of reporting, and also the opportunity to review a company's processes and enhance the efficiency of all financial and operating departments. Integrating SAP technology into the classroom has been one of the primary initiatives of the Department of Accounting, a signature program at Saint Joseph's University, in Philadelphia, Pennsylvania. The implementation and roll-out process has covered a variety of areas from navigation to key business processes and accounting within SAP R/3. With the evolution of the Sarbanes-Oxley Act and the need for compliance within a company, the department decided that students should be given exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the Sarbanes-Oxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct audit processes and create exception reports needed to identify material weaknesses and deficiencies.
Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers: N/A