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Oakland University - School Of Business Administration

ACC 318/618, Accounting Information Systems: Planning and Analysis

Syllabus - Summer 2002

TR, 6:30 to 9:20, EH 223

Instructor: Dr. Joseph H. Callaghan, Associate Professor of Accounting

Office: EH 320; Tel: (248) 370-3538; Fax: (248) 370-4275

Contact: Office- TR – 5:15 to 6:15 pm and by appointment

E-mail:

URL:

Prerequisites: MIS 200/CSE 125 and MIS 300 or graduate equivalents

Course Description: This course focuses on business modeling and the integration of accounting systems with other information systems in the organization. Students will be exposed to technology for developing information systems. They should be capable of using the knowledge and skills acquired in this course for technology-enabled business process reengineering and the strategic use of accounting information, regardless of the computer hardware, operating system, database management system, and other software packages available to them. The Systems Development Life Cycle (SDLC) is used as a logical framework, and the Information Engineering (IE) set of methodologies is used to automate the SDLC for creating business systems. For the tool-enhanced portion of the course, COOL:Gen™, an integrated software development tool, is used. The course has three core components: (1) Introduction to AIS; (2) The SDLC, IE, and the MOTE Approach; and (3) Case Studies, using COOL:Gen™ to plan and analyze business systems.

Course Objectives:

Part 1: Introduction to AIS

  • To describe the history of the accountant's role in systems development
  • To discuss the weaknesses and limitations inherent in traditional accounting systems architectures
  • To describe an event-driven framework for a technology-enabled accounting information system

Part 2: The Systems Development Life Cycle, Information Engineering, and the MOTE Approach

  • To describe the SDLC logical framework and the IE methodologies for developing enterprise-wide information systems
  • To define data and activity modeling and to explain the advantages of using these models
  • To describe a relational database management system and to perform normalization of data
  • To prepare REAmodels
  • To prepare activity models
  • To construct entity relationship diagrams and to describe data structures and attributes of the database repository
  • To use an integrated systems development toolset for systems planning and analysis
Part 3: Case Studies

● To apply the SDLC framework to simulate real-life planning and analysis situations

Course Resources:

(1) E-mail Account

(2) Library for Readings and Research - regular visits to the library are an essential component of this course, regardless of work commitments. Please plan your schedule accordingly. ‘Not having time’ to visit the library to obtain required materials and to do thorough research is not acceptable.

(3) Cool:Gen 5.1, Installed in the SBA Computer Lab

(4) Name Card & Post It Notes for modeling tasks (one of each size - different colors)

Class Participation, Readings, Cases and Other Assignments:

Class Participation

You are required to attend all classes and participate in class projects and discussions. A class participation sheet will be given to each student (Attachment 3). On your participation sheet, you will record your "best" comment or contribution made for the week. The sheet will be submitted to the instructor at the end of the week and returned to you at the beginning of the next class. These contributions, along with projects done during class, will determine your class participation grade.

For good participation, students should

- always be well prepared;

-ask insightful, penetrating questions;

-push the discussion to a higher, more sophisticated level;

-help us understand, in a constructive manner, why some of the arguments that have been voiced are flawed or incomplete.

Poor participation is when students

-rarely talk;

-sleep in class;

-skip classes;

-make irrelevant comments;

-are unprepared when they are called upon;

-arrive late;

-leave early.

Readings

Full references for required readings are listed in Attachment 1. These readings, together with internet readings indicated on class slides, will culminate in class discussions, in which all students must participate (see note on class participation in the preceding paragraph). Students should be adequately prepared for these discussion sessions (i.e., do assigned readings before class).

Case Studies, Projects and Other Assignments

Cases will be completed throughout the semester, to coincide with the various topics. Some assignments will be done on an individual basis, while others will be group project assignments. Group size will be three people, but may vary depending course enrollment. A assignment sheet has been given (Attachment 2). Students may complete this worksheet as homework is assigned. For group submissions, each student will evaluate the overall contribution of the other group members (see Attachment 4). These peer evaluations will be taken into account in the determination of individual grades. Specific instructions regarding group assignments, which include a major group project, will be given during the semester.

General Course Administration:

1) Please turn off cells phones during class.

2) Completion of assigned readings, questions, projects, or problems prior to class meetings is essential. Short

class quizzes may be given periodically. You are responsible for retaining materials evaluated for credit.

3) Course evaluation:

Grading and mark allocation:

The maximum absolute score that a student can attain in this course is 100 points. Your final grade will be determined as follows:

Course Grade
Numeric / Letter / Percentage
4.0-3.6 / A / 100%-90%
3.5-3.0 / B / 89%-80%
2.9-2.0 / C / 79%-70%
1.9-1.0 / D / 69%-60%
0.0 / No credit / 59% and less

The components of your grade will be weighted as follows:

Midterm Exam I 20%

Midterm Exam II20%

Group and Individual Projects45%

Class Participation15%

Total100%

Graduate Students: In addition to the group and individual projects, and weighted with that area, you will be required to write a 5-page term paper on a mutually agreeable topic related to accounting and information technology. Topics could include some aspect of: XBRL, ERP,UML, computer security, financial databases, or a work-related system problem. This paper is due on the second-to-last class.

Incompletes: An “Incomplete” grade can only be used in cases of severe hardship beyond the control of the student (e.g., hospitalization). It cannot be used to make up for inadequate performance. See OU catalog for policy and request procedure.

Ethics:

Ethics is a fundamental business concept. The standards of conduct by which one's actions are judged right or wrong, honest or dishonest, fair or unfair, are called ethics. Please read and comply with the university's policy on academic conduct (i.e., ethical behavior). It is printed in the undergraduate and graduate catalogs. Unaided individual work is expected for examinations. It is permissible to assist each other with homework assignments, as this is part of the learning process. But, for individual homework assignments, each student must prepare his or her own work. For example, printouts of computer files must notoriginate from the same file, as this would constitute plagiarism. Plagiarism is unethical. Any written assignments must cite proper references. This includes any information obtained from articles, books, and the internet.

Tentative Class Schedule

Class Date / Topics / Readings (do prior to class) / Course Material
6/25/2002 / Introduction and the MOTE approach / Articles: (1) A New Accounting System is Emerging, pp.22-24; (2) Real-Time Reporting / Slides 1
Criticisms of traditional accounting information system architectures / Book: Hollander Chap.1
The event-driven relational database model as an information technology solution / Paper: Incorporating REA Semantics into an Information Engineering Framework, Sections I & II (SBA online resources) / Slides 2
The Input-Process-Storage-Output framework / AICPA TopTech
Managing business and information processes in an information technology environment: Planning, Executing, Controlling & Evaluating / 2001 Video
6/27/2002 / The Systems Development Life Cycle and Information Engineering / Articles: (1) Reengineering in the Real World; (2) What Did You Do to the System? / Slides 3
Introduction to modeling / Conference Paper &
Paper Exhibits
ERP Systems
7/2/2002 / Relational Databases / Book: Romney Chap. 5, incl. App.A; Chap 9, p.289 - Westpac Case. / Slides 4
Articles: (1)What You Better Know About Databases; (2)Relational Databases: An Accountant's Primer
(3) The ABCs of ERP, at

7/4/2002 / No Class / Independence Day
7/9/2002 / Relational Databases (cont) / Article: A New Accounting System is Emerging, pp.24-30 / Slides 5
The REA model / Book: Hollander Chap.2
Data modeling / Book: Romney Chap. 6
7/11/2002 / Data modeling/database design
"Stevie", an learning internet tool by Geerts & Waddington, at
7/16/2002 / iMidterm exam I / Paper: Incorporating REA Semantics, / Slides 6
Introduction to COOL:Gen™ / Sections III & IV (SBA online resources) / Built-RiteHandout
Using COOL:Gen™ for the Organization Hierarchy Diagram. / COOL:GenInstruc
7/18/2002 / Using COOL:Gen™ for Activity Modeling: Activity Hierarchy Diagram; Activity Dependency Diagram / Slides 7
7/23/2002 / Using COOL:Gen™ for Data Modeling: Entity Relationship Diagram / Slides 8
7/25/2002 / ERD (continued)
7/30/2002 / Process Action Diagrams
8/1/2002 / Midterm Exam 2
8/6/2002 / Group meetings
8/8/2002 / Group Project presentations
8/13/2002 / Group Project presentations

Attachment 1: List of Readings

Required Readings:

Callaghan, J., Savage, A., & Peacock, E. (2001). Incorporating REA Semantics into an Information Engineering Framework (Working paper).

Hayes, D.C. & Hunton, J.E. (January 1999). What You Better Know About Databases, Journal of Accountancy, pp.61-65.

Hollander, A.S., Denna, E.L., & Cherrington, J.O. (2000). Accounting, Information Technology, and Business Solutions. Irwin McGraw-Hill. Chapter 1.

Hooper, P. & Page, J. (October 1996). Relational Databases: An Accountant's Primer, Management Accounting, pp.48-53.

Klimas, A.J. (May 1997). Reengineering in the Real World, Management Accounting, pp.30-36.

Romney, M.B. and Steinbart, P.J. (2000). Accounting Information Systems (8th Ed.). Upper Saddle River, NJ: Prentice-Hall.

Trombly, M. (May 8, 2000). Real-Time Reporting, ComputerWorld, p.64.

Tsay, B. (March 1997). What Did You Do to the System?!, Management Accounting, pp.53-58.

Walker, K.B. & Denna, E.L. (July 1997). Arrivederci, Pacioli? A New Accounting System is Emerging, Management Accounting, pp.22-30.

Attachment 2: ACC 318/618 Assignment Schedule

Due Date / Individual Assignments / Group Assignments
June 27 / Send me an e-mail message from your preferred email account (1) confirming that you have read the entire syllabus and that you understand the contents. If not, ask questions and I will repond; (2) stating that you understand Sections I & II of the Callaghan et al. working paper, or else ask questions about parts that you don't understand. I will acknowledge all messages in order to capture email addresses for the class distribution list.
Answer questions at end of Slides 3. What model types are used in Analysis? Describe each type
Email document to me as an attachment.
Do normalization problem
Summarize the “The ABCs of ERP” article.
Is Analysis necessary for these implementations? Why or Why not?
July 16 / Midterm Exam 1
August 1 / Midterm Exam 2
August 8 / Graduate paper due / Project presentations
Aug. 13 / Project presentations

Attachment 3: Class Participation Sheet

Student Name: ______

Week of / Summary of Best Comments Made During Class Discussion / Score
6/25/2002
7/2/2002
7/9/2002
7/16/2002
7/23/2002
7/30/2002
8/6/2002

1 point per week for attendance with "no comment"

1 point per week for a comment /contribution judged relevant by instructor

1 extra credit point per week for a comment/contribution judged excellent by instructor – instructor will allocate!

Attachment 4: Group Evaluation

Course: Name: ______

This form requires you to assess members of your group, not including yourself, with respect to their participation in the preparation and completion of group case assignments and other group assignments. You will have 100 points to divide up among the group - these values should reflect the percentage of participation by each group member. You are also asked to assign a letter grade (A-excellent contribution, B-good contribution, C-satisfactory contribution, D-minimal contribution, F-unsatisfactory contribution) to each group member.

PLEASE BE OBJECTIVE IN YOUR EVALUATION AND JUDGE MEMBERS ON THEIR CONTRIBUTION, NOT THEIR PERSONALITY. REMEMBER, THESE EVALUATIONS WILL BE REFLECTED IN THE CALCULATION OF FINAL PROJECT GRADES!

PLEASE NOTE THAT ALL GROUP MEMBERS MUST SUBMIT AN EVALUATION FORM BEFORE ANY INDIVIDUAL FINAL COURSE GRADES CAN BE ASSIGNED.

EXAMPLE

Person A did nothing but type the title page, Person B was a terrible writer but made up for it by actually typing the finished project and Person C wrote the majority of the paper. Persons B and C did the background research together.

NAME OF GROUP MEMBEREVALUATIONLETTER GRADE

1. Person A______2______F______

2. Person B______49______A______

3. Person C______49______A______

NAME OF GROUP MEMBEREVALUATIONLETTER GRADE

1.______

2.______

3.______

Comments:

WERE ANY OF YOUR GROUP MEMBERS ABSENT FOR MEETINGS? IF SO, WHY?

ARE THERE ANY OTHER FACTS THAT I SHOULD BE AWARE OF CONCERNING GROUP MEMBERS AND ACTIVITIES? CIRCLE YOUR CHOICE . Yes / No (If you had unequal participation within your group please use the back of the sheet to provide me with an explanation of unequal grade distributions)