1. Advanced Accounting Information Systems
Day 1

2. Objectives
Design, develop and evaluate contemporary accounting information systems
Components of entity-wide internal control system
Design system and retrieve information from system
Contemporary issues in financial reporting in an electronic environment
Contemporary issues in providing assurance services for systems and database reliability

3. Format Class participation Cases Friday knowledge reviews
One midterm / one final
Graduate student papers and presentations

4. Materials Textbook WebCT Customized Post additional materials / cases
Bagranoff et al.
Gillenson et al.
Raval and Fichadia
WebCT
Post additional materials / cases

5. Other Administrative Matters
Students with disabilities
Academic integrity
Communications center
Office hours /

6. Accounting Information Systems
Definition
Accounting
Information
System
Types
Enterprise resource planning system / enterprise-wide information system

7. Trends in Accounting Information Systems
Countering terrorism
Corporate scandals and accounting
Sarbanes Oxley
Wi-Fi Technology

8. Trends in Accounting Information Systems
Financial accounting
Non financial information
Web-based filings
Real-time reporting
Interactive data
FASB codification

9. Trends in Accounting Information Systems
Managerial accounting
Activity based costing
Corporate performance measurement
Balanced scorecard
Key performance indicators
Dashboards
Real-time budgeting
Web-based reporting

10. Trends in Accounting Information Systems
Auditing
Assurance services
CPA Web Trust
FASB Codification
Audit XBRL furnishings??
Taxation
Electronic filings
Electronic search

11. Careers in Accounting Information Systems
Certified Information Technology Professional
Certified Information Systems Auditor
Financial accounting
Managerial accounting
Systems consulting
Information systems auditing

12. Systems Development Questions
Define SDLC and how it is used to develop new systems
Describe the components of planning
Explain the importance of systems analysis
Describe the steps in the system feasibility evaluation process