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Course Materials:
Textbook: Gelinas, Sutton and Hunton. Accounting Information Systems, 6th edition, South
Western Publishers, 2005, ISBN: 0-324-22098-7.
Readings:
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
accounting.
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General outline:
I. Introduction (5%)
II. Technologies (15%)
a. Internet
b. Telecommunications capacity
c. Wireless, mobile
d. RFID
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.
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WEEK DATES TOPICS CHAPTERS
1 8/18/05 Introduction to Accounting Information Systems 1