EXPERIENTIAL LEARNING BASED ERP SIMULATION TRAINING: CURRICULUM INNOVATION FOR ACCOUNTING EDUCATION

Yıl 2022, Cilt: 15 Sayı: 3, 603 - 635, 01.11.2022

Seda Yavuzaslan Söylemez

https://doi.org/10.29067/muvu.1067044

Öz

In business schools, where business functions and processes are mainly taught theoretically, theoretical accounting courses can be boring and incomprehensible for students. Since Z generation students are more prone to technology, the inclusion of the ERP simulation courses in the curriculum may increase students' interest in accounting courses, and consequently, students who have the competence to use digital technology and have an increased sectoral awareness can be trained. ERP programs are the basic digital platforms and a simulation of the physical environment on which the data of the enterprises' physical business environment are input and thousands of reports can be obtained. If virtual business simulations of trading, manufacturing and service businesses are created in ERP application training, students can be provided with experiential learning-based accounting and reporting processes learning opportunities. ERP simulation training should be designed in two stages at the "Key user" and "End user" levels. Thus, in the ERP program, students can understand both the business process definitions of the enterprise, how the system design and inter-process integration are established, and they can learn the use of modules. The present study suggests that experiential learning-based and two-stage ERP simulation training should be included in the curriculum of accounting education as a separate applied course for trading (ERPSimI), production (ERPSimII), and service (ERPSimI) businesses. It is recommended that the curriculum should be re-structured within this framework. It is also aimed to explain the specific information and content details developed for the methods that can be followed before and during the application and teaching method.

Anahtar Kelimeler

Enterprise Research Planning Simulation Training, Digital Accounting Education, Experiential Learnıng, Key-End User

DENEYİMSEL ÖĞRENME TEMELLİ ERP SİMÜLASYON EĞİTİMİ: MUHASEBE EĞİTİMİNDE MÜFREDAT İNOVASYONU

Öz

İşletme fonksiyonları ve süreçlerinin ağırlıklı teorik anlatıldığı işletmecilik okullarında, öğrenciler için muhasebe dersleri sıkıcı ve anlaşılmaz gelebilmektedir. Z kuşağı öğrencilerinin teknolojiye olan eğilimleri yüksektir. Bu nedenle ERP simülasyon derslerinin müfredatlara alınması öğrencilerin muhasebe derslerine ilgisini arttırabilir ve dijital teknoloji kullanım yetkinliğine sahip sektörel farkındalığı artmış öğrenciler yetiştirilebilir. ERP programları işletmelerin fiziki iş ortamına ait belgelerin veri girişinin yapıldığı ve binlerce raporun alınabildiği temel dijital bir platform ve işletmelerin fiziki ortamlarının simülasyonudur. ERP uygulama eğitimlerinde, ticaret, imalat ve üretim işletmelerine ait sanal işletme simülasyonları oluşturularak, muhasebe ve raporlama süreçleri deneyimsel öğrenme ile öğretilebilir. ERP simülasyon eğitimi, "Anahtar kullanıcı" ve "Son kullanıcı" seviyelerinde iki aşamalı olarak önerilmektedir. Böylece öğrenciler ERP programında işletmenin iş süreç tanımlamalarını, sistem tasarımını ve süreçler arası entegrasyonun nasıl kurulduğunu anlayabilir hem de modül kullanımını öğrenebilirler. Çalışmanın amacı, muhasebe ve raporlama eğitiminde, deneyimsel öğrenme temelli ve iki aşamalı ERP simülasyon eğitiminin; ticaret, üretim ve hizmet işletmelerindeki uygulamalarını içeren üç farklı ders (ERP Sim I, ERP Sim II ve ERP Sim III) dizaynı ile müfredatlara alınmasının önemini tartışmaya açmak ve uygulama öncesi ile uygulamada izlenecek yolları, öğretim yöntemi ile ilgili geliştirilen özel bilgiler ve içerik detaylarını (üretim işletmesi çerçevesinde) açıklamaktır.

Anahtar Kelimeler

ERP Simülasyon Eğitimi, Dijital Muhasebe Eğitimi, Deneyimsel Öğrenme, Anahtar Kullanıcı / Son Kullanıcı.

Kaynakça

• AKEAD Yazılım AŞ. Genel Müdür Murat Balta, Satış ve Pazarlama Müdürü Fatih Karcı ve Asay Danışmanlık Üretim İş Geliştirme Müdürü Tayfun Gökhan Soytan ile “Kurumsal Kaynak Planlama Uygulamaları ” konusunda yapılan özel çalışmalar, İstanbul, 20 Temmuz 2019’den günümüze.
• Kanca El Aletleri Dövme Çelik ve Makina Sanayi A.Ş.Planlama Müdür Yardımcısı, Can Ferik ile “Kurumsal Kaynak Planlama Uygulamaları ” konusunda yapılan özel görüşmeler, 20 Ekim 2019-.
• Acar, V. ,&Aktaş, R. (2010). Üretim İşlevi Ve Maliyet Muhasebesi Etkileşiminde Maliyet Muhasebesi Eğitiminden Beklentiler: Uygulama Eğitimi Model Önerisi. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi,27 (27),1-22. https://dergipark.org.tr/tr/pub/dpusbe/issue/4769/65611
• Al-Mashari, M., Al-Mudimigh, A., & Zairi, M. (2003). “Enterprise Resource Planning: A Taxonomy of Critical Factors.European Journal of Operational Research, 146 (2),352-364. https://doi.org/10.1016/S0377-2217(02)00554-4.
• Angolia , M. G., & Pagliari, L. R.(2018). Experiential Learning for Logistics and Supply Chain Management Using an SAP ERP Software Simulation” Decision. Sciences Journal of Innovative Education, 16(2),104-125. https://doi.org/10.1111/dsji.12146.
• Aslan, Ü., & Özerhan, Y.” Bıg Data, Muhasebe Ve Muhasebe Mesleği” Muhasebe Bilim Dünyası Dergisi Aralık 2017; 19(4); 862-883.https://dergipark.org.tr/tr/download/article-file/391124
• Azaltun M. ve Balıkçı, N. K. (2012), “Kurumsal Kaynak Planlaması ile Bütünleşik Muhasebe Eğitimi Yaklaşımı: Vakıf Üniversitesi Örneği”, 31. Türkiye Muhasebe Eğitimi Sempozyumu: Muhasebe Eğitiminde Disiplinler Arası Yaklaşım, 25-29 Nisan 2012, Bodrum-Muğla, ss. 23-35.
• Balsarı,Ç., Sayar Z., Dalkılıç, F.(2018). “E-Dönüşüm Işığında Çağdaş Muhasebeciden Beklenen Yetkinliklerin Muhasebe Eğitimi Kapsamında Tasarlanması”Muhasebe ve Denetime Bakış,53, 115-126. https://www.research gate.net/publication/322357 315 Banks,J.,Carson, J.S.,Nelson, B. L. And Nichol, D.M.2001. Discrete-Event System Simulation, 4th Edition, Pearson
• Buonanno, G., Faverio P.,Pigni F., Ravarini A., Sciuto D. and M. Tagliavini(2005), FactorsAffecting ERP SystemAdoption, Journal of Enterprise İnformation Management, 18 (4), 384-426. https://doi.org/10.1108/17410390510609572
• Calayoğlu, İ.(2018)."Muhasebe Ve Denetim Çevresinin Değişimi Ve Bu Alanların Öğretiminde Mesleki Yazılım Kullanımının Tespit Edilmesi", Muhasebe Bilim Dünyası Dergisi, 20(4); 831-859. https://dergipark.org.tr/tr/download/article-file/624018
• Campos,N.,Nogal,M.,Caliz,C.and Juan,A.A. (2020). Simulation-Based Education İnvolving Online And On-Campus Models İn Different European Universities. International Journal of Educational Technology in Higher Education .17(8).pp.1-15. https://doi.org/10.1186/s41239-020-0181-y
• Cannon, D. M.,Klein, H. A., Koste, L. L., and Magal, S. R. (2004). Curriculum İntegration Using Enterpriseres Ourceplanning: An İntegrative Case Approach. Journal of Educationfor Business, 80 (2),93-101. https://doi.org/10.3200/JOEB.80.2.93-101
• Chen, K., Razi, M., and Tarn, J. M. (2009). Empiricalassessment of ERP learningeffects. Human Systems Management, 28(4), 183-192. doi:10.3233/HSM-2009-0705
• Cronan, T. P.,and Douglas, D. E. (2012). A Student ERP Simulationgame : A longitudinal Study. Journal of Computerand Information System, 53,.3-13. https://www.researchgate.net
• Davis, C. H.,and Comeau, J. (2004). Enterprise İntegration İn Business Education: Designandoutcomes Of A Capstone ERP-Based Undergraduate E-Business Management Course. Journal of Information System Education, 15, 287-299. https://www.researchgate.net/
• Draiijer, C. And Schenk, D.J. (2004) “Best Practices Of Business Simulations With SAP R/3”, Journal ofInformation SystemsEducation, 15(3), 261-265.https://aisel.aisnet.org/jise /vol15/iss3/5/
• Elbahri, F.M., Al-Sanjary, O.I.,Musab A. M. A., Zakiya A. N., Omar, A.I., Mohammed, M. N. “DifferenceComparison of SAP, Oracle, and Microsoft Solutions Based on Cloud ERP Systems: A Review”, 15th International Colloquium on Signal Processing&Its Applications (CSPA) Signal Processing&Its Applications (CSPA), 2019.
• Fathelrahman, A., Kabbar,E.(2018). “Conceptualization Of Enterprise Systems Education Using An Experiential Learning Framework”, Journal of Educationfor Business, 93 (2), 46-50.https://doi.org/10.1080/08832323.2017.1417230
• Fernandez,I.B., Murphy, K. E. and. Simon, S. J . (2000). “ İntegrating ERP In The Business School Curriculum” Communıcatıons Of The Acm, 43(4), 39-41. https://doi.org/10.1145/332051.332066
• Ghani, E. K., Muhammad, K.(2019). “ Industry 4.0: Employers’ Expectatıons Of Accountıng Graduates And Its Implıcatıons On Teachıng And Learnıng Practıces”, International Journal of Education and Practice,,7 ( 1), 19-29.Doı:10.18488/Journal.61.2019.71.19.29
• Hacırüstemoğlu, R.(2009). “Türkiye’de Muhasebe Eğitimi İçin On Yıllık Hedefler”, Muhasebe Bilim Dünyası Dergisi, 11(3),19-31.https://dergipark.org.tr/tr
• Haddara M. And Elragal, A. (2015). The Readiness of ERP Systems for the Factory of the Future, Procedia Computer Science, 74, 721-728, DOI:10.1016/j.procs.2015.08.598
• Healey, M.,and Jenkins, A. (2000). Kolb’s Experiential Learning TheoryandIts Application in Geography in Higher Education. Journal of Geography, 99, 185-195. https://doi.org/10.1080/00221340008978967
• Hwang, M.; Cruthirds,K.(2017. “Impact Of An ERP Simulationgame On Online Learning” The International Journal of Management Education, 15(1), 60-66.https://www.researchgate.net/
• Kolb, D. A. (1984). Experientiallearning: Experience as thesource of learninganddevelopment. Englewood Cliffs, NJ: PrenticeHall.
• Kolb, D. A. (1999). The Kolb Learning Style İnventory. Hay Resources Direct.
• Kolb, D. A. (2000). Facilitator’sguidetolearning. Hay Resources Direct.
• Legner, C., Thibault E., Hazbiand, A., Boillat, T. (2013).” Desıgnıng Capstone Courses In Management Educatıon: Knowledge Actıvatıon And Integratıon Usıng An Erp-Based Sımulatıon Game”. Thirty Fourth International Conference on Information Systems,1-19. Milan.
• Loo,R.(2002). A Meta-Analytic Examination of Kolb’s Learning Style Preferences Among Business Major, Journal of Education for Business,77,(5), 252-256. https://doi.org/10.1080/08832320209599673
• Laudon, K. C.,and Laudon, J. P. (2012). Management Informations Systems: Managing Digital Firm. New Jersey: Pearson
• Markus,M.L., Axline, S. Petrie D. and Tanis,S.C.( 2000).” Learning from Adopters' Experiences with ERP: Problems Encountered and Success Achieved, Journal of Information Technology 15(4):245-265, DOI:10.1080/02683960010008944
• Monk, E. and Wagner, B. (2009). Concepts in Enterprise Resource Planning, Third Edition, Course Technology, Boston USA.
• Noguera, J.,H., Watson, E., F. (2004). ”Effectiveness Of Using An Enterprise System To Teach Process‐Centered Concepts İn Business Education”Journal of Enterprise Information Management, 17(1), 56–74. doi:10.1108/09576050410510953
• Pasin, F.,& Giroux, H. (2011). The İmpact Of A Simulation Game On Operations Management Education, Computer Education., 57, 1240–1254. https://doi.org/10.1016/j.compedu.2010.12.006
• Ravi, S.(2006). “Enhancing Student Learning of Enterprise Integration and Business Process Orientation Through an ERP Business Simulation Game “Journal of Information SystemsEducation, 22(1),19-30. https://www.researchgate.net.
• Richards, Melanie B; Marshall, Stephen W. (2019).“Experiential Learning Theory in Digital Marketing Communication: Application and Outcomes of theApplied Marketing & Media Education Norm (AMEN)”,Journal of Marketing Development and Competitiveness;WestPalmBeach,13(1),86-98. https://doi.org/10.33423/jmdc.v13i 1.684
• Ruhi,U.(2016).Anexperientiall Earning Pedagogical Framework For Enterprise Systems Education In Business Schools. Education International Journal of Management, 14, 198–211. doi:10.1016/j.ijme.2016.04.006
• Türker, M. (2018). “Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış”, Muhasebe Bilim Dünyası Dergisi, 20(1); 202-235.https://dergipark.org.tr/
• Willems, J. R., Bhuiyan, S. (2006), “Implementıng Erp Software Into Business School Curriculum: It Is More Common, Less Difficult And More ImportantThanYou May Think” Issues in Information Systems, VII ( 1), 278-283. doi=10.1.1.460.5475&rep =rep1&type=pdf
• Watson E.E., Schneider, H. (1999). " Using ERP Systems in Education", Communications Of The Association For Information System, Volume 1,1-48. https://aisel.aisnet.org/cgi/ viewcontent.cgi?article=2488&context=cais
• Waleed, A., Hussin, B., Othman, M.F.B., Elzamly, A. and Doheir, M. (2018). Identifying and Evaluating Critical Risksand Controls in The Implementation Of ERP Systems (Case StudyIn UAE), Journal of Advanced Research in Dynamicaland Control Systems, 4, 647-660.
• Wu, J.-C., Lin, S.-C., Chen, C.-J., Lin C. (2014). “A Game-Based Sımulatıon System For Erp Learnıng”, Knowledge and Learning International Conference.https://ideas.repec. org/h/tkp/mklp14/793-799.html Wu, J.-H., Wang Y.-M. (2007). “Measuring ERP Success: The Key-Users Viewpoint Of The ERP To Produce A Viable Is İn The Organization”, Computers in Human Behavior 23(3), 1582–1596. https://www.researchgate.net/
• Wu, J-H., Wang, Y-M., Chang-Chien, M-C., and Tai, WC. Developing and Applying User Satisfaction as a Measure of ERP Success in an Outsourcing Environment. Proceedings of the 6th Asia Pacific Decision Science Annual Meeting, Singapore, July 17-21, 2001. https://scholar.google.com.tr/
• Wu, J-H. and Wang, Y-M., Development of a Tool for Measuring Key-User Satisfaction in an ERP Outsourcing Environment. Proceedings of the 6th Pacific Asia Conference on Information Systems, Pacific Asia ,Sep 2-4,2002(a) https://www.semanticscholar.org/
• Wu, J-H. and Wang, Y-M. Enterprise Resource Planning Experience in Taiwan: An Empirical Study and Comparative Analysis. Proceedings of the 36th Hawaii International Conference on System Sciences, Hawaii (2002b). https://www.researchgate.net/
• Yardley, S., Teunissen, P. W and Dornan,T. “Deneyimsel Öğrenme: Teoriyi Pratiğe Dönüştürme”, Çeviri Editörü: Zeynep Gökçe& Süleyman Yıldız . (https://amee.org/getattachment/Publications/ Translations/AMEE-Guide-63.pdf)
• Söylemez, Y. S. 2021.” İşletme Okullarında Erp Anahtar Kullanıcı Ve Son Kullanıcı Eğitimi İçerik Tartışması”, Uluslararası Muhasebe Ve Finans Araştırmaları Dergis, 3 (2), 64-84
• Zhanga, Z., Matthew K O.L., Huanga, P., Zhangb,L.and Huang, X. (2005). A framework of ERP systems implementation success in China: An Empirical Study. Int. J. Production Economics, 98,56-80. https://www.researchgate.net/