Syllabus Accounting Information Systems - rci.rutgers.edu

Syllabus

Page 1 of 9

Syllabus 33:010:458

Accounting Information Systems Fall 2012 MEMORANDUM Accounting Information Systems Students September 1, 2012 The syllabus for this course is attached to this memorandum. It contains information about grading, homework, examinations, and our course philosophy and policies. A separate document contains the timetable for the semester. The syllabus indicates Office Hours when we will set aside time to deal with any questions or concerns you may have. However, although we have a number of scheduled commitments, we are usually in and around the Rutgers Business School, either in New Brunswick or in Newark, throughout the week (except for Fridays, when we may be at Senate or other meetings). If you have a quick question, feel free to drop in at any time; if you have an issue that you feel will require a more lengthy discussion or a considered response, and you are not able to meet with us during the advertised Office Hours, please feel free to make an appointment to see us at some other mutually convenient time. Your study of Accounting Information Systems will encourage you to integrate your existing knowledge of business processes and accounting information, and to add to them knowledge and skills relating to the application of information technology. It will begin at a very general level, but rapidly proceed to the development of very specific skills in building systems to provide valuable information in support of business decision making. Success in accounting requires considerable knowledge, skill and dedication. This course aims to provide you with the first two ingredients - but you will need to supply the third yourself. Since most students have had limited exposure to AIS, there is a great deal of new information to learn, and we believe it will be essential to your success that you keep up to date with the material on a regular basis. This process can begin only with your effective preparation before class. Our class time will be devoted to consolidating your understanding, providing a structured framework for your knowledge, and working in groups.

http://www.rci.rutgers.edu/~gillett/courses/fall12/ais/Syllabus.html

8/28/2012

Syllabus

Page 2 of 9

Much of the material is conceptual in nature, and computer assignments and projects will be used to help begin the process of converting the new knowledge into practical skills. There will be a significant amount of group work: this reflects the work environment of the accountant in practice, and is intended more to maximize learning opportunities than to minimize individual effort. You will find the ability to work in teams a critical success factor for your career in accounting, along with effective communication skills. The various policies and procedures for the course will be followed strictly and without exception. Quizzes are designed to provide a focus for your reading from the textbooks, and a vehicle for your own assessment of how successfully you have studied a Chapter. They are primarily learning aids, rather than evaluation techniques. Every effort will be made to grade homework, projects and examinations promptly and accurately. Grades will be posted on Blackboard. In order to benefit from your efforts, please be sure to check your homework answers. Otherwise you will have made most of the effort for only a fraction of the potential benefit. Although you are encouraged to seek help from your classmates or from us if you encounter difficulties when you are working homework problems, you should not copy work that is to be submitted for grades from others. This applies mainly to quizzes. Review and discussion questions will be discussed in class. Needless to say, examinations are expected to be the results of your own efforts alone. Our goal is that if you make the effort required to succeed in this class, you will be well prepared for a future career in accounting, and ready to face the challenges of a rapidly changing business environment. This will require hard work on all sides. We are sure you will expect us to be prepared for every class, and we intend to be. In return, we expect you to be both present and prepared. In addition, we expect you to participate in classroom activities to the fullest extent possible given the number of people present. Remembering and understanding the material are both necessary; they will take time, and will require regular study. It is most unlikely that pre-examination cramming will be successful as a study technique. We will be giving this course our best effort throughout the semester, and we need you to do the same if we are to achieve our goal. We are looking forward to working with you. Accounting Information Systems play a vital role in supporting the effective management of business enterprises, and you will see that we take a serious view of the commitment we will all need to make if the course is to be a success. However, nothing in this memorandum is meant to suggest that we should not enjoy our semester together. Studying can be both rewarding and fun in itself, but if you see opportunities for adding fun to our class that we have missed, please do not hesitate to draw them to our attention. We wish you every success in studying AIS.


8/28/2012

Syllabus

Page 3 of 9

Yours sincerely Peter R Gillett Kevin C. Moffitt BE 213 MW 1:40 - 3:00 / 3:20 - 4:40 / 5:00 - 6:20 / 6:40 8:00 / 8:10 - 9:30 Instructors: Professor Peter R. Gillett Professor Kevin C. Moffitt Teaching Omid Bayati Assistants: Stephen Kozlowski Shaofeng Zheng Office: Dr. Gillett: Levin 231 Dr. Moffitt: Levin 253 Telephone: Dr. Gillett: 848-445-4765 Dr. Moffitt: 848-445-8350 Mr. Bayati: 201-410-5692 Mr. Kozlowski: 703-244-3112 Ms. Zheng: TBA Fax: 732-445-3201 E-mails: Dr. Gillett: [email protected] Dr. Moffitt: [email protected] Mr. Bayati: [email protected] Mr. Kozlowski: [email protected] Ms. Zheng: [email protected] Office Hours: Dr. Gillett: MW 12:00 - 1:00; 3:00 - 3:20; 4:40 5:00; 6:20 - 6:40; or at other times by appointment Dr. Moffitt: MW 12:00 - 1:00; or at other times by appointment TAs: by appointment Texts: None. Readings supplied online via Blackboard. Recommended Building Accounting Systems Using Access 2010. Supplementary Perry & Newmark. (South-Western, 2012). Reading: ISBN: 1-111-53099-8 Recommended: Wall Street Journal Room: Time:

OBJECTIVES At the conclusion of this course, students should have gained: an enhanced understanding of business enterprises and business processes an awareness of the role of information and accounting systems in business management an understanding of traditional accounting information systems and criticisms of them


8/28/2012

Syllabus

Page 4 of 9

an understanding of semantic modeling and event driven accounting information systems an understanding of internal control over financial reporting and information systems familiarity with the development, documentation, control and audit of accounting information systems familiarity with the use of database management software in developing modern accounting information systems experience of working in groups an introduction to financial reporting using XBRL an introduction to accounting software packages and Enterprise Resource Planning systems. BACKGROUND Students who have not taken prior courses in computers and their applications, or who do not have a basic understanding of microcomputers and basic Internet technologies, may have to spend additional time learning computer hardware and software concepts, and familiarizing themselves with the use of word processing and other software. Students should expect classes to be a mixture of lecture, discussion and demonstration, and should anticipate the need to develop personal skills during the semester in addition to learning textbook material. Prior preparation for class is expected. Attendance and active participation are strongly encouraged. Any students who consider themselves disabled should communicate directly with the Dean's Office early in the semester so that the nature of their disability and any necessary accommodations can be determined. GRADING Total Possible Points: Chapter Quizzes (17 x 10)

170

ACCESS Quiz

50

XBRL Exercise

30

Group Project

350

Classroom Participation

150

Mid-Term Examination

250

Final Examination

500 ____

TOTAL

1500 ____


8/28/2012

Syllabus

Page 5 of 9

There will 19 Chapter Quizzes. Your worst two scores (including 0 for a missed or late item) will be dropped. EXTRA CREDIT An optional extra credit project will be worth 30 points. Students are invited to document and summarize developments in business computing and information systems reported in the Wall Street Journal during the year. HOMEWORK AND ASSIGNMENTS All homework and assignments are due at the beginning of the class period shown on the attached schedule, except that the ACCESS Quiz is due at noon on November 21. Group projects will be graded based on the quality of the group's work product, as assessed by me; individual grades for the group project, however, will also take into account our assessment of the effectiveness of the individual student's participation in group activities, informed by evaluations completed by all group members at the end of the semester. PARTICIPATION AND DECORUM Participation grades will be assigned based on our assessment of how consistently and how effectively you contribute to the learning experiences of the class by your active participation. Factors assessed will include, but will not necessarily be limited to, demonstrated preparation of assigned discussion questions, posing or answering questions during class, student-lead discussions, and postings to the Blackboard Discussion Board. A pre-condition of your participation, of course, will be your physical presence in class. Attendance in class is expected. Student athletes on recognized Rutgers University teams participating in inter-collegiate contests who expect to miss class and/or examinations due to events that conflict with class must inform me of the dates on which those events will occur in writing by the end of the second week of classes. Although late arrival for class cannot always be avoided, persistent lateness is a discourtesy to me and to your fellow students, and will be penalized as part of the class participation grade along with absence. It is our policy to teach with the classroom doors closed; if you arrive late please close the door again quietly and avoid disturbing those of us who are already at work. You are expected to behave in class in a manner appropriate for professional accounting students. Quality of participation is more important than quantity; too much is no better than too little; the ability or intention to participate is not a substitute for actually doing so. Be adventurous: wrong answers will gain you nothing - but they will not lose you points


8/28/2012

Syllabus

Page 6 of 9

you have already gained! Changing student mores and social conditions now dictate that some rules for classroom decorum need to be spelled out. You are expected to follow these: attend class arrive on time remain until the end close the door - quietly - if you enter late do not bring food or drinks to class do not read newspapers or other non-class related materials do not complete crosswords or work on other puzzles do not listen to radios, CDs, iPods or other entertainment devices do not accept or make telephone calls do not read or send text messages turn off all cell phones, beepers, pagers, etc. do not study for, or work on assignments for, other classes do not check your email, browse the Internet, or conduct other business do not engage in conversations between students other than as part of designated class activities be polite to each other and to us behave appropriately as Rutgers students in a professional school. EXAMINATIONS There will be a single mid-term examination on the day shown on the timetable. There will be no make-up for the mid-term examination. Graded examinations will not be returned, but will be reviewed in class and may be reviewed in Professor Gillett's office. You must take the Final Examination in order to pass the course. The Final Examination will be comprehensive, but some emphasis will be placed on new material covered since the mid-term. A single make-up examination will be given in January if necessary for students unable to take the Final Examination during its scheduled period due to documented medical problems, participation in other university-sanctioned activities, or required religious observances. Examinations will be closed book, and calculators will be neither required nor permitted. Examination questions will be a mixture of multiple choice, essay questions, and problems, and may cover any material in assigned sections of the textbooks or handouts (whether


8/28/2012

Syllabus

Page 7 of 9

or not they surfaced in class discussions), any matters discussed in class (whether or not they are in the textbook or handouts), and matters arising from the computer assignments and projects. ACADEMIC INTEGRITY University policy on academic integrity will be strictly enforced; penalties for cheating are severe. All suspected violations will be pursued and maximum penalties may be expected to be imposed. Academic dishonesty is always unacceptable, and never more so than in a professional school. The Rutgers University Interim Academic Integrity Policy effective September 2, 2008 may be viewed at http://academicintegrity.rutgers.edu/integrity.shtml. The University Code of Student Conduct may be viewed at http://www.rci.rutgers.edu/~polcomp/judaff/docs/UCSC.pdf. Our Honor Code, which suggests a higher set of standards to which RBS students adhere, states: “I pledge, on my honor, that I have neither received nor given any unauthorized assistance on this examination (assignment).” WITHDRAWAL POLICY The last day to withdraw from this course with a "W" grade is October 29. Should you choose to withdraw between the date of the mid-term examination and October 29 a grade of WP will be assigned if your total score at the time we receive formal notification is at least 60% of the possible points available; otherwise, a grade of WF will be assigned. Late withdrawals will be given the appropriate letter grade based on the actual number of points accumulated at the time of withdrawal. UNIVERSITY CLOSINGS The class will meet as scheduled if the University is open. Should the University close for any reason, any assignments due in class that day will be accepted at the next class meeting, but subsequent assignments will not automatically be postponed. If the University is closed on a day that an examination is scheduled, then the examination will be deferred. If classes are canceled by the university due to inclement weather, an announcement will be made on radio station WCTC 1450 as well as on other local area AM and FM stations. University wide closing and class cancellation information is also available on the recorded message system at the following number: 732-932-INFO and also provided online at: campusstatus.rutgers.edu. ABOUT THE INSTRUCTORS Peter R. Gillett is an Associate Professor in the Department of Accounting and Information Systems of the Faculty of Management


8/28/2012

Syllabus

Page 8 of 9

at Rutgers. He holds B.A. and M.A. degrees in Mathematics and Philosophy from the University of Oxford, and a Ph. D. in Business from the University of Kansas, where he was the Ronald G. Harper Doctoral Fellow in the School of Business, and held the Ernst & Young Doctoral Fellowship in the Ernst & Young Center for Auditing Research and Advanced Technology. Prior to joining Kansas, he spent from 1975 to 1992 in professional practice as an auditor, EDP auditor, and management consultant. After nine years with Price Waterhouse in London, he joined Grant Thornton's National office as National Computer Audit Partner, and subsequently assumed roles as Partner in charge of Advanced Audit Techniques, and European Director of Audit Methods. He is a Fellow of the Institute of Chartered Accountants in England and Wales, a Member of the British Computer Society, a Member of the Institute for the Management of Information Systems, and a Fellow of the Institute of Management. In addition, he belongs to the American Accounting Association, where he has been active in the Auditing and Artificial Intelligence/ Emerging Technologies sections, and to the American Statistical Association. Dr. Gillett has taught courses on Managerial Information Systems, Accounting Information Systems, Auditing, Advanced Auditing, Expert Systems, Internet Technologies and Electronic Business, Social Science Research Methods, and Current Topics in Accounting Research. He is a member of the Editorial Board of several academic journals, including Auditing: A Journal of Practice & Theory, in which he has also published. He has published in a number of other academic journals, including the International Journal of Approximate Reasoning, and the Annals of Mathematics and Artificial Intelligence. In addition to numerous articles in professional journals in the U.K., he has contributed a chapter on audit judgment to a monograph on Auditing Practice, Research and Education published by the AICPA, and to a recent book on Belief Functions in Business Decisions. His dissertation "A Comparative Study of Audit Evidence and Audit Planning Models Using Uncertain Reasoning" won the 1997 Outstanding Dissertation Award at the University of Kansas. His current research is studying the use of uncertain reasoning techniques in audit planning models, the representation of causality in auditing using event spaces, and the foundations of subjective probability and lower and upper previsions. He is also working with former Ph.D. students on research involving Corporate Transparency, and Accountability, Reputation Costs and Opportunistic Auditor Behavior. Dr. Gillett is the Faculty Secretary of the Rutgers Business School - Newark and New Brunswick, serves on the University Senate and the Senate Executive Committee, chairs the University Structure and Governance Committee, and is the Faculty Advisor to the Rutgers University Glee Club and the Rutgers University Kirkpatrick Choir. Previously, he was the Academic Director of the Prudential Business Ethics Center at Rutgers. He also sings with the


8/28/2012

Syllabus

Page 9 of 9

Rutgers University Kirkpatrick Choir, as well as the Riverside Choral Society in Manhattan, and was inducted as an Honorary Member of the Rutgers University Glee Club in 2008. Professor Gillett was the Beta Alpha Psi Professor of the Year for 2009, and in 2011 won the Rutgers Business Governing Association's Most Challenging Course and Best Accounting Information Systems Professor awards. Kevin C. Moffitt graduated from The University of Arizona with a Ph.D. in Management Information Systems and a minor in Computational Linguistics. His research interests include forensic accounting, fraudulent financial reporting, and automated deception detection. Dr. Moffitt's goal as a professor is to create an applied learning environment that includes hands-on experiences, relevant homework assignments, and meaningful projects. As a rule of thumb, students should come out of this class with a skill or project experience that impresses job interviewers. As students apply course concepts and see results from projects, homework and tests they feel a sense of accomplishment, their self-efficacy grows, and they have a stronger desire to continue learning. To promote hands-on experience students will participate in a project that mirrors a realworld scenario. Projects are the culminating learning experience for students and their successful completion proves to the professor and to the student that they have mastered the topic without equivocation.


8/28/2012