Welcome to Acc 683, and to the world of accounting information systems. In this course, we will study the architecture, infrastructure, and protocols that support three-tier systems which are coming to dominate web-based commerce, and then apply our understanding of these issues in the development of web-based e-commerce systems. We will study the pros and cons of the three-tier architecture at some length, and then study the eXtensible Markup Language (XML). We will next study Java Database Connectivity (JDBC) and Servlets, which enable construction of web-based e-commerce systems. During the semester, you will have the opportunity of installing, managing and using a development environment for the construction of such systems (Silverstream, IBM Websphere, or Bluestone Sapphire Web Application Server). The course, as usual in the programme, will be a healthy mix of theoretical, applied, and hands-on materials. We will provide as background certain advanced features of the Java programming language (such as file/data streams, threads & synchronisation, Java Database Connectivity (JDBC), et., as we go along, building on the material we studied during the fall semester in Acc 681 and Acc 682.
I shall not be spending much time in the class on the web application servers. I do not want to come in the way of your personal discovery of the tools you will be using. I expect you to develop competence in their use in the process of doing the group projects.
This course is quite fast paced, and it is important that you not fall behind. You must know my educational philosophy by now: I believe that I can NOT teach accounting systems. You will fully understand accounting systems only when you have designed a real one, how so ever trivial. I can only help you learn how to learn, and to build a toy system. In this context, the class time is to be viewed as a time for resolving doubts rather than passively enjoying a sermon.
This course is for self-learners and is therefore quite rigorous; but you should enjoy it unless, of course, you are averse to programming - particularly Java programming. If you do not enjoy such activities, I would strongly suggest you look for other courses to take instead. However, knowledge of the stuff covered in this course should be amply rewarding, considering the preponderance of computerised systems in accounting and the fossilisation of the concept of the auditing profession as traditionally understood. Try to enjoy the course as much as you can, and remember that I am here to help you learn, and not to teach.
Semester: Fall, 1998
Time: Th: 5:45 - 8:35 PM
Room:BA 223
Instructor: Jagdish S. Gangolly
Office: BA 365C
Phone: (518) 442-4949
Fax: (518) 442-3944
Office Hours: Th 4:45 - 5:45 PM. or by appointment
Instructor Homepage: http://www.albany.edu/acc/gangolly
Newsgroup:
sunya.class.acc683
Announcements Page:
http://www.albany.edu/faculty/gangolly/acc683/spring99/announce.html
Text materials for much of the subject matter covered in this course are freely available on the world wide web. Off and on during the semester I shall provide links to such material. Therefore, if you are resourceful, you should be able to manage with no textbook at all. I will use the textbooks only to provide some structure to the course.
Topics relating to emerging technologies that affect accounting and auditing practice, including topics such as expert systems in accounting & auditing, groupware systems for auditing, retrieval of audit data.
Web application development to support Electronic Commerce including the technologies to support it, such as Extensible Markup Language (XML), Java Database Connectivity (JDBC) and Java Servlets. The emphasis will be on gaining hands-on experience in building such applications
Acc 681 and Acc 682. Those who have not had these courses are expected to have basic understanding of accounting (usually provided by courses through the first Intermediate Accounting course), Databases (usually provided in a first graduate database theory course in Computing), and knowledge of an imperative language with object-oriented features (such as C++ or java).
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By the end of the semester, you should be able to:
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The basic texts for this course are
In addition, you may like to refer to the abundant internet java resources such as the following, when necessary.
The course will consist of lectures, solution of problems/cases, programming assignments, a group project in developing three-tier application, and a group project in developing a model for a data warehouse.
When homework is assigned, it will be announced in the class. The due dates will be announced in the appropriate homework file.
You will find that this is a very fast paced course packed with rather quite difficult conceptual material. Besides, any programming based course, of necessity, is time-consuming and requires you to be well-organised. However, all tests/quizzes in this course are open book/notes. A thorough understanding of the material is an absolute necessity to do well in this course. It is therefore important that you keep with the class. Since the lectures are based on the assumption that you have read the reading materials assigned, you will find that attending the classes is a complete waste of time if you have not read them before the class. Should you feel lost, please seek help immediately. It is difficult to discover knowledge the day before a test. I am here to help you learn, and you are most welcome to discuss any difficulties with me any time you can find me in my office.
I will give a few pop quizzes during the semester just to make sure that you are with the class.
The test, which will be open books/notes, will be held, on April 27, 2000, during the class time. This test will examine your understanding of the material covered in the class.
You should divide into groups of
four each. The group projects are 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 in april. Besides, spreading the
project over the semester provides a much better learning environment.
The three-tier application group project will involve
an understanding of a web application development environment, and will
involve considerable programming in the Java language. The modeling
data warehouse group project may involve using data warehouse modeling
environments.
Each group must present the project before the class at the end of the semester. Each group will have 25 minutes to present the three-tier application development group project, and 15 minutes to present the modeling data warehouse group project. A written group project report, required for both the projects, is due at the time of class presentation.
I shall give occasional pop quizzes to test your understanding of the material. I also may assign home work from time to time. Such home work may be individual or group.
I shall occasionally ask you individually questions in the class, and may ask you to do problems on the board. You are strongly encouraged to ask questions in the class.
I will 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, including +/- grades, assigned in the course. The letter grading in the course is therefore strictly relative.
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. 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. Presently, he serves on the editorial board of the journal Issues in Accounting Education, and is an Associate editor of the journal e-Services Quarterly. 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 by
Jagdish S. Gangolly on
January 28, 2000.