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AIM 6343 – Accounting Information Systems

Fall 2005 -- Section 501 – Thursdays, 7:00 p.m. – 9:45 p.m. – SOM 2.801

Instructor: Rod Monger, Ph.D.

Phone: 214-676-9078
Office: SOM 4.415
Office Hours: 5:30 – 6:45 p.m. Tuesdays and Thursdays

Course Description: Background and tools to assess accounting information systems

including 1) the systems design and development process, 2) key components of an
entity-wide accounting and internal control systems, 3) the role of accounting
information systems in process control, supply chain management and integration
between business components and overall business strategy. “Commoditization” of
processes, including accounting.

Course Materials:
Textbook: Gelinas, Sutton and Hunton. Accounting Information Systems, 6th edition, South
Western Publishers, 2005, ISBN: 0-324-22098-7.

Supplemental Textbook: Gelinas, Sutton and Hunton. Aquiring, Developing &

Implementing Accounting Information Systems, 6th edition, South Western Publishers,
2005, ISBN: 0-324-23359-0.

Davenport, Thomas H. The Coming Commoditization of Processes, Harvard Business
Review , June 2005.

Narayanan, V.G. and Ananth Raman. Aligning Incentives in Supply Chains, Harvard
Business Review , November 2004.

Grade Scale:
A 91 – 100
B 81 – 90
C 71 – 80
D 61 – 70
F 60 or below

Exams: Three non-cumulative exams and a comprehensive final. Each counts 20% of the
course grade. No make-ups. Review Questions and Key Terms in each chapter (including
the supplemental textbook) are the best coverage guides exams.

Team Paper: Due on the last regularly scheduled class, with two interim deadlines. The
team paper counts 20% of the course grade, and is for overall team performance. No
grade is given separately to team members and no late papers accepted. The paper
should be between 2,500 and 3,000 words in length. The purpose of the paper is to
examine the relationship between information technologies, business strategy and

General outline:
I. Introduction (5%)
II. Technologies (15%)
a. Internet
b. Telecommunications capacity
c. Wireless, mobile
e. “Ubiquitous” computing
f. Other
III. Case Studies (70%)
a. How technologies have effected accounting in five major companies.
(Suggestions: Wal-mart, Dell, Starbucks, Amazon, eBay). At least one
manufacturing company, and a process or service company.
b. Clearly relate how technologies in these companies have impacted
accounting variables. Organize this section around two dimensions: the
companies and accounting variables.
IV. International issues in AIS (from the cases above) (5%)
V. Summary: The strategic uses of accounting systems integration (5%)

A draft of Section III, Case Studies is due September 15th. This should be complete as
possible. It will be marked and returned to the team to provide feedback in preparation
for the final paper. A draft of Section II, Technologies is due October 13th.

Writing Criteria:
§ Practical, straight-forward. Write as if for management, not your English teacher.
§ Highly dense. Get rid of the obvious. Proof read.
§ Organize the paper with headings.
§ Use short paragraphs and build around key points.
§ Don’t quote the textbooks

Team Process:

Team learning takes place when all members are exposed to all assigned material. It
does not occur when teams divvy work and combine individual results. The first step is for
the team to assign parts of the work assignment to pairs of team members. The mini-
team then works out its recommended solution. When the whole team meets, each mini-
team presents their solutions which should then be vetted by all team members. The
whole team should then discuss the pros and cons, suggest amendments if needed and
generally incorporate the mini-team’s solution
in the group’s thinking as a whole.

Academic Dishonesty: Students are expected to be above reproach in all scholastic

activities. Students who engage in academic dishonesty are subject to disciplinary
penalties, including the possibility of failure in the course and dismissal from the university.
“Scholastic dishonesty includes, but is not limited to cheating, plagiarism, collusion, the
submission for credit of any work or materials that are attributable in whole or part to
another person, taking an examination for another person, any act designed to give
unfair advantage to a student or the attempt to commit such acts.” Regents’ Rules and
Regulations, Part One, Chapter VI, Section 3, Subsection 3.2, Subdivision 3.22. Since
academic dishonesty harms the individual, all students, and the integrity of the university,
policies on academic dishonesty will be strictly enforced.

1 8/18/05 Introduction to Accounting Information Systems 1

2 8/25/05 Enterprise Systems 2, 3

Electronic Business System

3 9/1/05 Documenting Information Systems 4, 5

Database Management Systems
4 9/8/05 Relational Databases and SQL 6

5 9/15/05 EXAM ONE

6 9/22/05 Enterprise Risk Management 7, 8, 9

7 9/25/05 AIS Acquisition Cycle S1, S2

Structured Systems Analysis

8 10/6/05 Systems Selection and Design S3, S4

Systems Implementation and Operation

9 10/13/05 EXAM TWO

10 10/20/05 Order Entry, Sales Process 10, 11
Billing/AR/Cash Receipts

11 10/27/05 The Purchasing Process 12, 13

AP/Cash Disbursements Process

12 11/3/05 The Human Resources 14, 15

Management and Payroll Processes

13 11/10/05 General Ledger and Business Reporting 16

14 11/17/05 EXAM THREE