課程大綱

課程資訊

課程名稱

會計資訊系統研討
ACCOUNTING INFORMATION SYSTEMS SEMINAR

開課學期

98-2

授課對象

管理學院會計學研究所

授課教師

陳國泰

課號

Acc7002

課程識別碼

722 M3300

班次

學分

全/半年

半年

必/選修

必修

上課時間

星期四6,7,8(13:20~16:20)

上課地點

管二206

備註

本課程中文授課,使用英文教科書。
總人數上限：60人

課程簡介影片

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課程概述

本課程內容主要係介紹與討論與會計資訊系統領域相關的進階主題，包括：會計資訊系統開發流程、資料庫會計、電子商務極其安全、企業資源規劃系統、IT治理、資料採礦、XBRL、連續性審計...等。上課方式包括講師授課與學生報告。

課程目標

本課程的主要目標是培養學生對於會計資訊系統進階主題的基本知識，學生獲得這些知識後，可以對其從事電腦審計或會計資訊系統設計將有莫大助益。同時經由分組研讀與報告，學生可以培養團隊合作之精神。

課程要求

學生必須分組，每組選擇一個主題進行文獻整理，並將整理結果在課堂報告並提供討論。同時，每組也必須撰寫一份學期報告。此外，本課程有期末考。

預期每週課後學習時數

Office Hours

每週二 10:30~11:30
每週四 10:30~11:30

指定閱讀

1.Chapter 17 in Gelinas, Ulric J. and Richard B. Dull, 2008, Accounting Information Systems, 7th ed..
2.Dunn, Cheryl L. and William E. McCarthy, 1997, “The REA Accounting Model: Intellectual Heritage and Prospects for Progress.” Accounting Review. Spring 1997. Vol. 11, No. 1.
3.Kesh, Someswar, Sam Ramanujan, and Sridhar Nerur, 2002, “A Framework for Analyzing E-Commerce Security”, Information Management & Computer Security, Vol. 10, No. 4.
4.Chapter 6 in Applegate, L. M., Robert D. Austin, and F. Warren McFarlan, 2003, Corporate Information Strategy and Management, 6rd Edition, McGraw-Hill.
5.Lodh, Sudhir C. and Michael J. Gaffikin, 2003, “Implementation of an integrated accounting and cost management system using the SAP system-A Field Study”, European Accounting Review, 12:1.
6.Scapens, Robert W. and Mostafa Jazayeri, “ERP systems and management accounting change: opportunities or impacts? A research note”, European Accounting Review2003,12:1,201–233.
7.Gunasekaran, A. and B. Nath, 1997, “The Role of Information Technology in Business Process Reengineering”, International Journal of Production Economics, 50.
8.Dearden, John and Richard L. Nolan, 2000, “How to Control the Computer Resources”, Harvard Business Review.
9.Allen, Brandt, 2001, “Make Information System Services Pay Its Way”, Harvard Business Review.
10.GAO, 1998, Measuring Performance and Demonstrating Results of Information Technology Investments. Practice Area 2.
11.Jones, Michael J. and Jason Z. Xiao, 2004, “Financial Reporting on the Internet by 2010: a Consensus View”, Accounting Forum, 28.
12.Gunn, James, 2007, “XBRL- Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes”, Current Issues in Auditing, Vol. 1.
13.IT Governance Institute, 2003, Board Briefing on IT Governance, 2nd Ed.
14.National Institute of Standards and Technology, 2001, Risk Management Guide for Information Technology Systems.
15.Barclay Simpson Recruitment Consultants, Introduction to Computer Auditing.
16.AICPA, 2006, Trust Services Principles, Criteria, and Illustrations.
17.Brown, Carol E., Jeffrey A. Wong, and Amelia A. Baldwin, 2007, “A Review and Analysis of the Existing Research Stream in Continuous Auditing”, Journal Of Emerging Technology in Accounting, Vol. 4, pp. 1-28.
18.Rezaee, Z., A. Sharabatoghlie, R. Elam, and P. L. McMickle, 2002, “Continuous auditing-building automated auditing capability”, Auditing: a Journal of Practice and Theory, Vol. 21, No. 1.
19.Liao, Shu-Hsien, 2005, “Expert system methodology and applications-a decade review from 1995 to 2004”, Expert systems in applications, 28, pp. 93-103.
20.Nedvic, L. and V. Devedzic, Expert systems in finance –a cross-section of the field, Expert systems in applications, 23, pp. 49-66.
21.Tsai, Chih-Fong and Yen-Jiun Chiou, 2009, “Earning Management Prediction-a Pilot Study of Combining Neural Networks and Decision Trees”, Expert systems in applications, 36, 7183-7191.
23. Tetlock, P. C., M. Saar-Tsechansky, and S. Macskassy, 2008, “More Than Words-Quantifying Language to Measure Firms Fundamentals”, Journal of Finance, Vol. LXIII, No. 3.

參考書目

Reference Websites

1. http://www.cio.com/enterprise/erp/index.html (for ERP)

2. http://www.itgi.org/ (for IT Governance, IT Security,.etc.)

3. http://www.isaca.org/ (for IS Auditing)

4. http://infotech.aicpa.org/ (for IT assurance, Continuous Auditing, etc. )

5. http://www.xbrleducation.com/ (for XBRL)

6. http://raw.rutgers.edu/ (for Continuous Auditing)

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	課堂分組報告	30%
2.	期末分組書面報告	30%
3.	期末考	40%

課程進度

週次	日期	單元主題
第2週	3/04	會計資訊系統建置流程
第3週	3/11	資料庫會計
第4週	3/18	電子商務及其安全
第5週	3/25	SAP Business-One 電腦上機
第6週	4/01	企業資源規劃系統及其對會計專業之影響
第7週	4/08	企業流程再造
第8週	4/15	IT 服務之績效評估與計價
第9週	4/22	網際網路報導與可延伸企業報導語言
第10週	4/29	IT 治理
第11週	5/06	資訊系統之風險管理
第12週	5/13	資訊系統審計與確信
第13週	5/20	連續性審計
第14週	5/27	來賓演講
第15週	6/03	專家系統在會計、審計、與稅務之應用
第16週	6/10	資料採礦與文字採礦再會計與審計之應用
第17週	6/17	期末考