2.2 Student Demographics
The experiential class was comprised of 18 MSA students in 2001 and 12 MSA students in 2002 in their
third semester of graduate coursework. Student demographics are presented in Table 1. The typical student in this
class was a 24 year old and entered the MSA program immediately after completing an undergraduate degree. The
gender split of the class was relatively even with 13 females and 17 males.
2.3 Project Identification and Assignment to Groups
The projects were identified with the assistance of faculty colleagues, including one who operates a local
CPA practice. Students were allowed to form their own groups, and projects were assigned to groups by the
instructor. Over the two years of study, there were eleven different projects available for assignment, and these
projects were associated with eight different organizations. Seven of the organizations involved were not-for-profit
organizations (two national and five local), and the other organization was a closely-held corporation. Not-for-
profit organizations are often eager to participate in these types of projects since they often find themselves in a
position with high accounting and IT related needs, but face limited resources. Kahn and Haroon (2002) discuss the
community service aspect of providing accounting information systems help to non-profit entities. The individual
projects included financial reporting systems, database systems, and a market valuation system. More detail on
specific projects is provided in the section 3.
1
Students within the MSA program elect to focus on one of two areas within the program. The two area of focus are Systems/Audit and
Tax/Audit.
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