Fall 2014
Texts and Materials
1. Gelinas, Ulric J. Jr., Dull, Richard B., and Patrick Wheeler. Accounting Information Systems, 10th Edition. Cengage South-Western College Publication 2015. ISBN 978-1-133-93594-0
2. Assignments, additional readings and all other course materials will be made available through Blackboard. Software used in the course, SAP and Smartdraw, will be free for use.
Course Description
The course examines organizational business processes and the information technology (IT) systems that enable these processes. Since the Sarbanes-Oxley act, US-based companies have increasingly focused on the effective management of their financial and accounting business processes along with the information related to these processes. This course focuses on studying and documenting these processes, reviews the various qualities of information, and assesses the ability of the financial and accounting information systems (AIS) to support these processes. The course also explores control issues pertaining to business processes and AIS, and the implications of technology-enabled changes on business processes. Students will be introduced to tools and techniques for examining any business process and its corresponding information systems, and will engage in a team project at a company to study a real-world business process.
The following additional themes will be explored:
Preparing to be an effective user, evaluator, and/or developer of accounting information systems.
Analyzing operations and information systems controls, and communication of the analysis.
Assessing transaction processing to support operational and strategic objectives, in the context of rapid technological advances in today’s business environment.
Course Objectives
1. To appreciate how information systems—particularly accounting information systems—can assist in attaining organizational objectives, and how they can improve