Principles of systems analysis and design as related to accounting information systems. Systems Development Life Cycle (SDLC). Principles of relational database systems, and the analysis and design of accounting databases. Study of controls in accounting information systems, and the fundamentals of trust and risk in internet commerce.
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This is the only required information systems course in the graduate accounting curriculum. Therefore, it is quite comprehensive in coverage. Since most of you will be users or auditors of information systems, the course is geared towards gaining an appreciation and working knowledge of systems development, software construction and database systems.
By the end of the semester, you should be in a position to:
This, however, is not an introduction to Auditing course, and therefore, the emphasis will be on gaining an understanding of how one goes about developing an accounting information system. The control aspects are dealt with here only to the extent they relate to systems development.
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In addition to the above, when necessary, I shall be assigning specific readings from other books/papers. When assigned, they will either be placed on the reserve at the library, and/or their location announced on the course announcements page.
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The course will consist of lectures, solution of problems/cases, and a group project where you will document, draw specifications for, design and build part of an accounting system.
It is important that you keep with the class. Failure to understand the concepts discussed in the class will reduce the effectiveness of attending further classes during the semester. Should you feel that you are lost, please seek help immediately. I am here to help you. However, it is difficult to discover knowledge the day before a quizz or a test. Therefore I expect, during my office hours, to entertain only questions on matters discussed during the previous two weeks. You can always ask such other questions, pertaining to the material covered earlier in the class, on the newsgroup.
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I shall add up the points you score on the four components in the course and arrange the class in descending order of total points scored. Gaps in that order will form the cut-off points for letter grades assigned in the course. The letter grading in the course is therefore strictly relative.
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The nature as well as the subject matter content of the tests will be announced in the class at least one week prior to the announced test date. These tests will, however, test the comprehension of the tools & techniques covered in the class. It may include multiple choice questions as well as small cases and problems.
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The group project will consist of drawing specifications, designing, and building a part of a small accounting system. The required information for the project will be made available via the course announcements page.
You should divide into groups five each. Each group must present the project before the class during the times shown in the tentative schedule. All group members must actively participate equally in the presentations during the semester. In addition, throughout the semester, I shall be calling upon individual groups to present progress reports on the group project. You will be graded on the basis of the quality of specifications, and their implementation in the accounting system that you design and document.
The group project is best accomplished if you carry it out as we learn the various tools & techniques in the class. It can not be accomplished by working round the clock after Thanksgiving. Besides, spreading the project over the semester provides a much better learning environment.
This is a group project, and therefore I expect each group member to participate equally. Should the group members complain that a member is not participating equally, I shall make efforts to counsel such student. Should I determine that a student has not adequately shared in the group work, I shall reduce the points assigned on the group project to such students who may not have participated adequately in the project; the reduction in points depending on the efforts by such student. I also may call upon specific members of the group to make the oral presentations.
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You are expected to take an active part in the class by asking questions, questioning/challenging the arguments made by me. Occasionally, I may ask individual students or groups to answer questions in the class.
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Jagdish S. Gangolly is currently an Associate Professor of Accounting and of Management Science & Information Systems in the School of Business, and a Senior Program Faculty member of the Ph. D Program in Information Science at the School of Information Science & Policy. He holds a Bachelor's degree with a major in Mathematical Statistics, a master's degree with a major in Operations Research, and a Ph. D degree in Accounting. He is also a Certified Internal Auditor. He has previously taught at the University of Pittsburgh, University of Kansas, Claremont McKenna College & the Claremont Graduate School, and California State University at Fullerton. He has worked in senior executive positions in management services in the pulp & paper industry as well as in soft-drink franchising. His articles have appeared in Journal of Accounting Research, Auditing: Journal of Practice & Theory, Journal of the Operational Research Society, Critical Perspectives on Accounting, Expert Systems with Applications: An International Journal, and Artificial Intelligence in Accounting & Auditing. In 1989, he was the guest editor of Advances in Accounting. His current research activities are primarily in the areas of conceptual information retrieval and formal specification of control in accounting information systems. He also has collateral research interest in the relationships between Accounting and Legal Philosophy.
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Updated on September 12, 2000 by Jagdish S. Gangolly