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

100-2

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

管二205

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

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/1002AISSeminar

課程簡介影片

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課程概述

Information technology (IT) has become one of the most important resources in organizations. Managers can improve operation efficiency and effectiveness by understanding the key issues regarding information technology. Accordingly, accounting information and accounting decisions rely heavily on information technology in recent years. As a result, contemporary accountants should posess adequate knowledge for using, evaluating, auditing, and developing computerized accounting information systems. This course will discuss advanced topics in this knowledge domain.

課程目標

The main goal of this class is to discuss various advanced topics in the filed of accounting information systems. These topics cover the development, utilization, control, and audit of accounting information systems. Students will obtain basic knowledge for serving as an auditor or a system consultant in the information age.

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 presentation. In addition, students need to write a term paper on a chosen topic.

預期每週課後學習時數

Office Hours

每週三 11:00~12:00
每週四 11:00~12:00

指定閱讀

IV. Assigned Readings
1.Chapter 17 in Dull, R. B., U. J. Gelinas, and P. R. Wheeler, 2012, 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.Chapter 1 in Turban, Efraim, David King, Jae Lee, and Dennis Viehland, 2004, Electronic Commerce: A Managerial Perspective, Pearson, Prentice Hall.
4.Chapter 12 in Turban, Efraim, David King, Jae Lee, and Dennis Viehland, 2004, Electronic Commerce: A Managerial Perspective, Pearson, Prentice Hall.
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, 2003, “ERP systems and management accounting change: opportunities or impacts? A research note”, European Accounting Review, 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.Sangster Alan, 1995, “The Bank of Scotland's COMPASS—The Future of Bank Lending?”, Expert Systems With Applications, Vol. 9, No. 4, pp. 457-468.
20.Coakley, James R., 1995, “Using Pattern Analysis Methods to Supplement Attention- Directing Analytical Procedures”, Expert Systems With Applications, Vol. 9, No. 4, pp. 513-528
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.
22.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.
23.Kothari, S. P., Su Li, James E. Short, 2009, “The effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis”, The Accounting Review, Vol.84, No.5, pp.1639–1670.
24.Morris, Timothy and Laura Empson, 1998, “Organization and Expertise: An Exploration of Knowledge Bases and the Management of Accounting and Consulting Firms”, Accounting, Organizations, and Society, Vol. 23, No. 5f6, pp. 609-62

參考書目

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.	Class Presentation	25%
2.	Final Exam	50%
3.	Term Paper	25%

課程進度

週次	日期	單元主題
第1週	2/23	Introduction
第2週	3/01	Development of Accounting Information Systems
第3週	3/08	Database Accounting
第4週	3/15	Electronic Business and Its Security
第5週	3/22	ERP Systems and Their Impact on Accounting
第6週	3/29	Performance Evaluation and Chargeback of IS Services
第7週	4/05	溫書假
第8週	4/12	Internet Reporting
第9週	4/19	XBRL
第10週	4/26	IT Governance & Control
第11週	5/03	Information Systems Assurance
第12週	5/10	Risk Management of Information Systems
第13週	5/17	Continuous Auditing
第14週	5/24	Expert Systems in Accounting, Auditing, and Tax
第15週	5/31	Data Mining for Accounting and Auditing
第16週	6/07	Text Mining for Accounting and Auditing
第17週	6/14	Knowledge Management