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Auto Accessories, Inc.: An educational case on online transaction processing (OLTP) and controls as compared to batch processing and controls
Journal article   Peer reviewed

Auto Accessories, Inc.: An educational case on online transaction processing (OLTP) and controls as compared to batch processing and controls

Sherwood Lane Lambert
Journal of Emerging Technologies in Accounting, Vol.14, pp.59-81
14
2017
DOI: https://doi.org/10.2308/jeta-51844
Web of Science ID: WOS:000426445300005

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Abstract

The intent of this educational case is to increase students’ understanding of online transaction processing (OLTP) and controls as compared to batch processing and controls. Learning concepts about batch processing is important because many entities continue to use batch processing for critical applications such as payroll, credit card processing, and Big Data. Students learn the advantages and disadvantages of batch processing and OLTP. The case provides a Microsoft Access database that includes a working batch program (module) and an online screen (form). Students use the form to update an employee table in a relational database with OLTP and use the module to update an employee master file with batch processing. Students compare the output from batch processing to the output from OLTP after processing the same input transactions and demonstrate that the outputs match when no input or processing errors exist. Students implement similar data validation edits in both the module and the form. Also, students implement run-to-run control total checks in the module and report input data errors in a batch-processed error report. Students learn processing and controls that are unique to batch processing, unique to OLTP, and common to both processing modes.

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