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The ability to understand, document, and analyse business processes is a key skill for accountants. The lack of business experience makes it difficult for many students to grasp the concept of a business process, to recognize business processes in practice and to prepare the necessary documentation. One of the most problematic areas for these students is the identification of data sources and data flows. This step-by-step in-class exercise utilizes Amazon's order entry process, one with which the students have probably been engaged many times as customers without realizing the complication of the information system behind the website. This exercise allows for active/engaged student learning combined with intense instructor interaction. Additionally, the simple charting notation allows for easy transition to subsequent learning of flowcharting techniques. This exercise also provides an opportunity to touch on many subjects and themes that can be explored later in the semester. Students' feedback pertaining to this exercise was very positive.

Introducing Students to Understanding Business Processes and Identifying Data Sources