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

103-2

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

星期三6,7,8(13:20~16:20)

上課地點

管二303

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/1032AISSeminar

課程簡介影片

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課程概述

This course covers major advanced topics related to accounting information systems, including: implementation of AIS, database accounting, electronic business and its security, ERP systems. IT governance, data mining, internet reporting, XBRL,...etc. The conduct of class includes instructor lectures and student group presentations.

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. In addition, through group research and presentation, students can raise their team spirits and get used to work with others

課程要求

There will be a final exam. In addition, students are required to form a group. Each group has to select a topic, conduct literature survey, and present the result to the class. In addition, each group needs to turn in a term paper at the end of the semester.

預期每週課後學習時數

Office Hours

每週三 10:30~11:30
每週二 10:30~11:30

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. Chapter 12 in Turban, Efraim, David King, Jae Lee, and Dennis Viehland, 2004, Electronic Commerce: A Managerial Perspective, Pearson, Prentice Hall.
3. GAO, 1998, Measuring Performance and Demonstrating Results of Information Technology Investments. Practice Area 2.
4. FASB, 2000, Electronic Distribution of Business Reporting Information.
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. 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.
7. 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
8. IT Governance Institute, 2003, Board Briefing on IT Governance.
9. IT Governance Institute, 2003, COBIT 4.0. , COBIT Framework (Fig. 16)
10. IT Governance Institute, 2007, IT Assurance Guide: Using COBIT.
11. AICPA, 2006, Trust Services Principles, Criteria, and Illustrations.
12. 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.
13. Teeter, Ryan A; Alles, Michael G; Vasarhelyi, Miklos A, 2010, “Remote Audit”, Journal of Emerging Technologies in Accounting, Vol. 7, 73-88.
14. 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.
15. Changchit, Chuleeporn and Clyde W. Holsapple, 2004, “The Development of an Expert System for Manageiral Evaluation of Internal Controls”, Intelligent Systems in Accounting, Finance and Management, 12, 103–120 (2004).
16. Han, Jiawei and M. Kamber, Data Mining: Concepts and Techniques, Chapter 1.
17. 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.
18. 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.
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. AICPA, Accounting Services-Harnessing the Power of Cloud, white paper.
21. KPMG, Big Data Articles. Compliance Week.
22. AICPA, Reimaging Auditing in a Wired World, white paper.

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 C

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Class Presentations	25%
2.	Final Exam	40%
3.	Term Paper	25%
4.	Participation	10%

課程進度

週次	日期	單元主題
第1週	2/25	Introduction
第2週	3/04	Database Accounting
第3週	3/11	Advanced AIS—ERP systems
第4週	3/18	Development of Accounting Information Systems
第5週	3/25	Electronic Business and Its Security
第6週	4/01	溫書假
第7週	4/08	Performance Evaluation of Information Systems
第8週	4/15	Internet Reporting
第9週	4/22	XBRL
第10週	4/29	IT Governance
第11週	5/06	IT Assurance
第12週	5/13	Computer Auditing
第13週	5/20	Continuous Auditing & Remote Auditing
第14週	5/27	Expert Systems in Accounting, Auditing, and Tax
第15週	6/03	Data Mining Applications to Accounting and Auditing
第16週	6/10	Text Mining Applications to Accounting and Auditing
第17週	6/17	Cloud Accounting and Big Data Analytics
第18週	6/24	Final Exam