COURSE DESCRIPTION
This course covers current and emerging topics in accounting information systems. Current topics include: demand for accounting information, systems for producing accounting information, internal controls, computer fraud, information systems (EDP) auditing, human decision-making characteristics, information technology, file-oriented and database approaches to accounting information systems, decision support systems and expert systems. Emerging topics include: integration of data and knowledge processing, global computer networks, the accounting profession in the information age, and accounting applications of object-oriented analysis.
COURSE TEXTS
Wilkinson, Joseph W., Accounting and Information Systems, 3rd Edition (Wiley, 1991).
Krol, Ed, The Whole Internet User's Guide & Catalog, 2nd Edition (O'Reilly & Associates, 1992)
Coad, Peter and Edward Yourdon, Object-Oriented Analysis, 2nd Edition (Prentice Hall, 1991).
Porter, L.R. and J.V. McGee, The Securities and Exchange Commission: New Technologies Initiative (Harvard Business School, 1986).
GRADING
Each student will be evaluated for the purpose of assigning a letter grade by their performance on the graded material described below according to the following proportions (no exceptions to this grading schedule will be permitted):
Midterm 20%
Final 30%
Term Project Proposal 5%
Term Project 20%
Case Projects 15%
Assignments/Participation 10%
TOTAL: 100%
Midterm: The midterm examination will cover all material discussed in class, in the individual assignments and in the readings from the beginning of the course up to the exam date. The exam format will be a combination of various types of questions including: true-false, multiple choice, short answer questions and problems. The midterms will be retained by the instructor.
Final: This examination will be cumulative and will cover all material discussed in class, in the text and in the assignments. The final will be a combination of various types of questions including: true-false, multiple choice, short answer questions and problems.
Term Project Proposal: The term project proposal describes the topic of the term project (which much have an accounting related theme and preferably builds on material covered in this course), the form it will take (computer-based application, conceptual design, research paper, to name a few possibilities) and the names of the group members including each members project responsibilities.
Term Project: All projects must have a written portion appropriate to the nature of the work performed and the major results will presented in class. The term project can either be completed on either an individual or group basis (the instructor reserves the right to determine individual grades in the case of group projects). For group efforts, each member will be asked to evaluate the contribution of each of the other members.
Case Projects: Several case projects will be assigned during the semester. They may be completed on an individual or group basis (all group members will receive the same grade).
Assignments/Participation: The grade for individual participation will be based on performance on class assignments (including the article summary) and on the amount of positive individual participation in discussions both in class and by e-mail. The article summary should consist of a two page (maximum) analysis of an article related to the topics in the course which will be either presented to the class or distributed through e-mail as determined by the instructor.
Additional Information:
The penalty for late individual and group assignments is 50% of the maximum points.
Students who are absent from a class are responsible for all material, topics and assignments (including due dates) that were covered.
Students will need a GMU computer account and/or full access to the Internet. GMU accounts (free to students) are preferred and can be obtained at the computer center (UCIS) in the basement of Thompson Hall. Please check with me if you wish to use a non-GMU account.
No extra credit assignments will be given.
ACADEMIC DISHONESTY
"As participating members of this community, all students have the duty to report to a member of the Honor Committee, within the prescribed time outlined under Procedures for Reporting a Violation, any violations of the Honor Code." (See the George Mason University Undergraduate Catalog for more information on the Honor System and Code)
EQUAL OPPORTUNITY/AFFIRMATIVE ACTION
"George Mason University is an equal opportunity and affirmative action institution committed to the principle that access to study or employment opportunities afforded by the university, including all benefits and privileges, be accorded to each person student, faculty, staff member, or applicant for employment or admission on the basis of individual merit and without regard to race, color, religion (employees), national origin, veteran status, disability, sexual orientation, sex or age (except where sex or age is a bone fide occupational qualification)."
"The university will make every reasonable accommodation to enable students or employees with disabilities to undertake work or study for which they qualify."
(See the Schedule of Classes for more information)
If you have a documented disability and wish to discuss academic accommodations with me, please contact me as soon as possible.
CLASS SCHEDULE
ACCT 712 - Accounting Systems, Prof. Nils Kandelin
W = Wilkinson, C&Y = Coad and Yourdon, K = Krol
All videos are available for viewing in main library
NOTE: Class meets 1X per week for 2 hours and 40 minutes.
Week Topics
Week Topics
1 Introduction to course & materials, overview of AIS environments
W: Ch. 1, 2
Video: "Giant Brains"
2 Transaction processing, computer technology, microcomputers, flowcharting
W: Ch. 3, 4, 7, 11, 16
3 Communications technology, Internet basics
W: Ch. 19
K: Ch. 1 - 3, 5 - 7
4 Files, Data Management, Coding and Database
W: Ch. 8, 18
5 Accounting Database Models
McCarthy REA papers
6 Decision Support Systems, Expert Systems and Artificial Intelligence
W: Ch. 20
Video: "Thinking Machines"
7 Computer Crime
K: Ch. 4
DUE: Outline for Term Project (3 page maximum)
Video: "Billion Dollar Bubble" or "KGB, The Computer and Me"
8 MIDTERM
9 Internal Controls
W: Ch. 6, 9, 17
10 Internal Controls, EDP Auditing, Systems Development
W: Ch. 21
11 EDGAR Case
Harvard case by Porter & McGee
(Note: Students should preform on-line literature search for EDGAR developments
from the time of the Harvard case to the present and be prepared to discuss them in class.)
12 Object-Oriented Analysis
C&Y: Ch. 0, 1
Chu and Murthy & Wiggins OO papers
13 Object-Oriented Analysis (continued)
C&Y: Ch. 3 - 7
14 Class Presentations of Term Projects