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An appreciation for the complementary nature of manual and automated controls is fundamental for the proper evaluation and maintenance of accounting information systems (AIS). Additionally, the implementation of application access controls is often critical for ensuring an appropriate separation of duties and, ultimately, the reliability of a given transaction processing system. This paper describes a project where students act as consultants for Bellwether Garden Supply (BGS), a small retailer in Norcross, GA.1 In the case setting, BGS is in the process of completing the implementation of Sage 50. BGS management has asked student consulting teams to evaluate its current purchases and disbursements processes and organizational structure, to make any revisions necessary to accommodate the new technology, and to document the post-implementation process using Business Process Model and Notation (BPMN). The case provides a rich, semi-structured setting where students can: improve their understanding of application access controls, separation of duties, and other key controls in the purchases and disbursements process; gain an appreciation of the importance of the context in which accounting applications are implemented; and enhance their communication skills using BPMN.

Bellwether Garden Supply: Revising Purchase and Disbursement Processes and Controls in the Implementation of a New Accounting Application