This seminar provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Topics discussed include the impact of technology, control issues, and behavioral aspects of the AIS process. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS auditability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options are examined. Relevant theoretical and applied research are integrated into topical coverage throughout the course. Prerequisite: Graduate level accounting.

( GMP 5060 OR ACT 5060 )

A. ENTRANCE COMPETENCIES

All students must have been accepted as a major in Accounting to the DBA program and have completed all of the prerequisite requirements, ie., have had at least one university accredited financial auditing course conducted according to the standards of the American Institute of Certified Public Accountants (AICPA) and the Public Company Accounting Oversight Board (PCAOB), and one approved accounting information systems course consistent with the requirements of the NSU Master's Programs. Auditing courses taken in other countries may not have been conducted according to these standards. Should any questions arise on this matter, please see the Director of Accounting Programs of the Huizenga School.

B. EXIT COMPETENCIES

At the end of this course, students who participate fully will have a better understanding of how to write, evaluate and present doctoral research issues, particularly those found in the auditing and information systems. Specifically, they should have a working knowledge of:

1) The Strategic Systems Lens Approach to Auditing.
2) How to write a publishable article in an accounting research or education journal.
3) How to "model" published papers in their writings without plagiarizing.
4) How to "model" published papers in auditing and systems journals, using specifically two journals: (1) Auditing: A Journal of Practice and Theory and the Journal of Information Systems.
5) How to write a comprehensive exam for this course using the principles described here in writing published papers in accounting research.
6) How to design, conduct and analyze an accounting research plan for these two journals.

1. Required Materials


1. Textbooks

NO TEXTBOOK REQUIRED


APA Manual
The APA Manual is a recommended textbook for all courses.
Effective July 1^st 2009, the 6th edition of the APA Manual is recommended for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.