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課程名稱 |
會計資訊系統研討
Accounting Information Systems Seminar |
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開課學期 |
106-1 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
陳國泰 |
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課號 |
Acc7002 |
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課程識別碼 |
722 M3300 |
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班次 |
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學分 |
3.0 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三7,8,9(14:20~17:20) |
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上課地點 |
管二302 |
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備註 |
先修課為「會計資訊系統」
限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1061Acc7002_ |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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課程概述 |
This course covers the advanced topics of accounting information systems. These topics include the development, utilization, control, and audit of accounting information systems and major applications of information technology to accounting and auditing. |
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課程目標 |
After taking this course, students will obtain essential information technology knowledge for serving as an auditor or a system consultant in the information age. |
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課程要求 |
This class will consist of instructor lectures and student presentations. In early classes, the instructor will lecture to set up the tone of the whole course. For latter classes, students need to form groups to conduct literature survey on selected topic and present the results to the class. For each topic, the instructor will spend about an hour discussing the basic concepts of the topic before student presentations. In addition, students need to write a term paper on a chosen topic. The topic needs not to be the same as the topic for the class presentation. However, it must be related to the subjects of this course. |
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預期每週課後學習時數 |
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Office Hours |
每週三 10:30~11:30
每週二 10:30~11:30 |
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指定閱讀 |
Assigned Readings
1. Chapter 17 in Gelinas, U. J. , P. R. Dull, R. B., , and Wheeler, 2014, Accounting Information Systems, 10th 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. Chapter 12 in Turban, Efraim, David King, Jae Lee, and Dennis Viehland, 2004, Electronic Commerce: A Managerial Perspective, Pearson, Prentice Hall.
4. GAO, 1998, Measuring Performance and Demonstrating Results of Information Technology Investments. Practice Area 2.
5. Debreceny , Roger and Glen L. Gray, 1999, “Financial reporting on the Internet and the external audit”, The European Accounting Review, 8:2, pp. 335~350.
6. Bixia Xu and Zhulin Huang, 2016, “Information Traffic and Information Effectiveness”, Journal of Emerging Technologies in Accounting, Vol. 13, No. 2, pp. 21-36.
7. Pinsker , Robert and Shaomin Li, 2008, “ Costs and Benefits of XBRL AdoptionL Early Evidence”, Communications of the ACM, March 2008/Vol. 51, No. 3, pp. 47~51.
8. Bonso´n, Enrique, Virginia Cortijo, and Tomas Escobar, 2008, “The Role of XBRL in Enhanced Business Reporting (EBR)”, Journal of Emerging Technologies in Accounting, Vol. 5, 2008, pp. 161–173
9. IT Governance Institute, 2003, Board Briefing on IT Governance.
10. IT Governance Institute, 2003, COBIT 5.0. , COBIT Framework
11. AICPA, 2006, Trust Services Principles, Criteria, and Illustrations.
12. Dzuranin, Ann C.; Mălăescu, Irina., 2016, “The Current State and Future Direction of IT Audit: Challenges and Opportunities”, Journal of Information Systems. Vol. 30 Issue 1, p7-20.
13. Chan, David Y. and Miklos A. Vasarhelyi, 2011, “Innovation and Practice of Continuous Auditing”, International Journal of Accounting Information Systems 12(2011), 152~160.
14. Teeter, Ryan A; Alles, Michael G; Vasarhelyi, Miklos A, 2010, “Remote Audit”, Journal of Emerging Technologies in Accounting, Vol. 7, 73-88.
15. Editorial, 2016, “Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation”, Journal of Emerging Technologies in Accounting, Vol. 13, No. 2, pp. 1-20.
16. Nedovic, Ljubica and Vladan Devedzic, 2002, “Expert Systems in Finance-A Cross-Section of the Field”, Expert Systems With Applications, 23(2002), pp. 49~66.
17. Han, Jiawei and M. Kamber, Data Mining: Concepts and Techniques, Chapter 1.
18. 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.
19. Davis, Angela, Jeremy Pieger, and Lisa Sedor, 2012, “Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language”, Contemporary Accounting Research, Vol.29No.3(Fall2012), pp.845–868.
20. Liu ,Yue and Kevin C. Moffitt, 2016, “Text Mining to Uncover the Intensity of SEC Comment Letters and Its Association with the Probability of 10-K Restatement”, Journal of Emerging Technologies in Accounting, Vol. 13, No. 1, pp. 85-94
21. AICPA, Accounting Services-Harnessing the Power of Cloud, white paper.
22. Vasarhelyi, Miklos A.; Kogan, Alexander; Tuttle, Brad M., 2015. “Big Data in Accounting: an Overview”, Accounting Horizons. Jun2015, Vol. 29 Issue 2, p381-396.
23. Warren, Jr., J. Donald; Moffitt, Kevin C.; Byrnes, Paul, 2015. “How Big Data Will Change Accounting”, Accounting Horizons, Vol. 29 Issue 2, p397-407.
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參考書目 |
待補 |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Group Class Presentation |
25% |
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2. |
Final Exam |
40% |
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3. |
Group Term Paper |
25% |
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4. |
Participation |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/13 |
Introduction |
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第2週 |
9/20 |
Development of Accounting Information Systems |
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第3週 |
9/27 |
Database Accounting |
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第4週 |
10/04 |
Mid-Autumn Holiday (No Class) |
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第5週 |
10/11 |
Electronic Business and Its Security |
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第6週 |
10/18 |
Performance Evaluation of Information Systems |
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第7週 |
10/25 |
Internet Reporting |
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第8週 |
11/01 |
XBRL |
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第9週 |
11/08 |
IT Governance |
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第10週 |
11/15 |
University Anniversary (No Class) |
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第11週 |
11/22 |
IT Assurance |
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第12週 |
11/29 |
Computer Auditing |
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第13週 |
12/06 |
Continuous Auditing & Remote Auditing |
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第14週 |
12/13 |
AI and Expert Systems in Accounting, Auditing,
and Tax
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第15週 |
12/20 |
Data Mining Applications to Accounting and Auditing |
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第16週 |
12/27 |
Textual Analysis of Accounting Disclosure |
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第17週 |
1/03 |
Cloud Accounting and Big Data Analytics |
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第18週 |
1/10 |
Final Exam |
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