[L-R: Seow Poh Sun, Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum) and Gary Pan, Associate Professor of Accounting (Education) and Associate Dean (Undergraduate Admissions and Student Development) posing with their Award]

Seow Poh Sun, Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum) and Gary Pan, Associate Professor of Accounting (Education) and Associate Dean (Undergraduate Admissions and Student Development) and Academic Director, SMU-X of the School of Accountacy, were honoured with the 2018 Teaching, Learning and Curriculum (TLC) Outstanding Instructional Contribution Award from the American Accounting Association (AAA) for their paper on “Using an Online Tutorial to Teach REA Data Modeling in Accounting Information Systems Courses” published in AIS Educator.

The TLC award was first given out in 2016. Sponsored by the Deloitte Foundation, the award aims to encourage and recognise excellence in the development of original instructional materials. The award carries a plaque, letter of commendation, and monetary stipend and was presented in Washington D.C. on 6 August 2018.

Using an Online Tutorial to Teach REA Data Modeling in Accounting Information Systems Courses

Their paper describes an online tutorial designed to teach Resource-Event-Agent (REA) data modeling in an undergraduate accounting information systems course. The REA online tutorial reflects a self-study application designed to help students improve their understanding of the REA data model, a model used to define and analyse data requirements needed to support the business processes of an organisation.

As such, the tutorial acts as a supplement to lectures by reinforcing the concepts and incorporating practices to assess student understanding. An independent survey by SMU’s Centre for Teaching Excellence found a significant increase in students’ perceived knowledge of REA data modeling after using the REA online tutorial compared to their knowledge prior to using the tutorial.

Seow Poh Sun, Associate Professor of Accounting shared this, “When I was teaching the Accounting Information Systems (AIS) course, I received several students’ feedback that they struggled to understand the Resource-Event-Agent (REA) data modelling topic. Thus, I developed the REA online tutorial, with my co-instructor (Gary Pan), to support their learning. I was honoured to receive endorsement from Professor William McCarthy, the creator of REA data modelling. Professor McCarthy was my idol when I was a PhD student. His seminal work on REA is a must-read for all AIS PhD students. I never imagined that I would one day, develop a tool to teach REA. I hope the REA online tutorial would help other AIS instructors in their teaching.”

Added Gary Pan, Associate Professor of Accounting, “We believe in the importance of using online tutorial to aid student learning in the classroom. With the support of SMU’s Centre for Teaching Excellence, we developed and implemented a useful learning tool which has received positive feedback from students using it. Overall, we are very happy that the tool has helped students to better understand Resource-Event-Agent (REA) data modelling concept.”

According to Chair of the Award Committee and The University of Tulsa’s Professor of Accounting Tracy Manly, “The committee recognized the innovation of the tool developed by the authors. It illustrates a great way to connect with students in the modern classroom. Further, the resource focuses on an area of accounting that has fewer cases and outside innovations available.”

Congratulations Gary and Poh Sun for being the first academics working at a university outside the USA to receive the award!

You can read more about their paper here: