State University of New York at Albany



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Department of Accounting & Law

State University of New York at Albany



Acc 683 Topics in Accounting Information Systems

Spring, 2002

J Gangolly

Welcome


Welcome to Acc 683 and to the world of electronic commerce. This course is not a requirement for the one-year or two-year M.S. Degrees in the Department, and therefore I assume that you have made a committment to be an information systems professional.

I shall assume that you have had Acc 681 and Acc 682 during the fall semester. If you have not had them, I assume that you are quite familiar with the Java programming language (including the skills related to reading and using Java JDK (Standard Edition) API documentation, fundamentals of relational database theory, SQL, ODL, Basic JDBC programming, knowledge of data structures to the extent covered in Acc 682, and, of course, the background in using the unix operating system.


You have access to one of the finest stocked (in terms of hardware as well as software) computing facility any where in the Andersen Laboratory. We have most major industrial strength databases (Oracle, DB2, and SQLServer) as well as toy database systems such as Microsoft Access and Visual FoxPro. Use the facilities in the Andersen Laboratory for Accounting Information Systems.

Enjoy!

Administrivia


Semester: Spring, 2002
Time:
TTH 4:15 — 7:05 PM
Room:
BA 223 (PriceWaterhouseCoopers Classroom)
Instructor:
Jagdish S. Gangolly
Graduate assistants:
Adam Bratter & Jason Kraycer
Office:
BA 365C
Phone:
(518) 442-4949
Fax:
(707) 897-0601 / (518) 442-3944
Office Hours: M 10:00 – 11:00 AM. or by appointment
Instructor Homepage: http://www.albany.edu/acc/gangolly

Course Homepage: http://www.albany.edu/acc/courses/acc683/spring2002
Newsgroup:
sunya.class.acc661
___________________________________________________________________________________________________

Class Conduct:

The course consists of lectures, discussion of programs, your presentation on assigned topics, and some programming. You are expected to have done the readings well ahead of the class. Class time is to be used for the clarification of any doubts that you may have. Do not expect to merely listen to the instructor and gain knowledge. A sound understanding of the theory and its use in practice is essential to excel in the field. You are required to demonstrate competence in the topics covered in order to receive an acceptable grade. I shall be giving occasional homework assignments. I also shall be calling upon some of you to come to the board and discuss problems either in the textbooks, other sources, or homework when assigned.


Newsgroup/e-mail:
I shall be using the class newsgroup (sunya.class.acc683) extensively for making announcements regarding tests, homework, quizzes, added links to this course homepage, etc. In fact, the newsgroup will be the primary means of communication between us outside of the class. You should post to the newsgroup all your questions and doubts for clarification. You are strongly encouraged to answer queries posted by others, and such responses will count towards class participation points for grading. You should communicate with me via e-mail only for individual problems and questions.

Access to The Andersen Laboratory for Accounting Information Systems:
As a graduate student in the Department, you have access to the Arthur Andersen Laboratory. You will need to get from Ms. Lisa Scholz the password to enter the lab. Contact her in BA 365 as soon as possible. Should you have special requirements for software (DBMS servers) or hardware (Windows 2000 Servers) for your projects, let me know, and arrangements will be made for your access. You may use there only software that is announced in the class.

You also will need logins to the University unix cluster and the Department's Windows 2000 server. You will need to apply on-line for an account on the unix cluster, and contact the Graduate Assistants regarding login for the Windows 2000 server. You can not use any machine in the lab without these logins.

It is a good idea for you to use the same PC in the lab so that you can save your work. If you use different machines, please save your work by ftp-ing to your unix account.
Course Objectives:


  • Understanding of the three-tier architecture prevalent in E-Commerce.

  • Understanding of server-side programming in Java including servlets.

  • Understanding of XML and the associated markup languages including XML-Schema, eBXML, RDF, UDDI, XBRL, etc.


Catalog Description:

Topics relating to emerging technologies that affect accounting and auditing practice, including topics such as expert systems in accounting & auditing, groupware systems for auditing, retrieval of audit data.



An Honest Description:

Web application development to support Electronic Commerce including the technologies to support it, such as Extensible Markup Language (XML), Java Database Connectivity (JDBC) and Java Servlets. The emphasis will be on gaining hands-on experience in building such applications


Textsbooks and Readings:


  • Professional Java Server Programming J2EE, 1.3 Ed. (PJ in the schedule)
    Subrahmanyam Allamaraju et. al.
    ISBN 1861005377

  • Professional ebXML Foundations (EB in the schedule)
    David A Chappell et. al.
    ISBN 1861005903

I shall also be placing materials on reserve in the library and/or provide links on this coursepage as the semester progresses.

Requirements


The classes will consist of lectures, solution of problems, discussion of papers and occasional programming exercises. There will be weekly student research presentation, an in-class test, and a term paper requirement to complete the course.

Grading


The final course grade is dependent on the following factors:

  • 100 points: Test (In class open book/notes. Details will be announced in the class and updated here)

  • 50 points: Individual class presentations

  • 100 Points: Group Project (Group size not exceeding two)

  • 0 - 50 points: Homework, when given

  • 25 points: Class participation

  • 275 - 325 points: Total points (max)

The final course grade is strictly relative, based on the total points scored.

The grades, once assigned can not be changed except in case of errors in grading. Under no circumstances is it possible to do extra credit work to improve the grade.


About the Instructor:


Jagdish S. Gangolly is currently an Associate Professor of Accounting and of Management Science & Information Systems in the School of Business, and a Senior Program Faculty member of the Ph. D Program in Information Science. He holds a Bachelor's degree with a major in Mathematical Statistics, a master's degree with a major in Operations Research, and a Ph. D degree in Accounting. He is also a Certified Internal Auditor. He has previously taught at the University of Pittsburgh, University of Kansas, Claremont McKenna College & the Claremont Graduate School, and California State University at Fullerton. He has worked in senior executive positions in management services in the pulp & paper industry as well as in soft-drink franchising. His articles have appeared in Journal of Accounting Research, Auditing: Journal of Practice & Theory, Journal of the Operational Research Society, Critical Perspectives on Accounting, Expert Systems with Applications: An International Journal, Artificial Intelligence in Accounting & Auditing, and the New Review of Applied Expert Systems & Emerging Technologies. In 1989, he was the guest editor of Advances in Accounting; currently he serves on the editorial board of the American Accounting Association journal Issues in Accounting Education, the International Journal of Digital Accounting Research, and is an Asociate editor of the e-Services Journal. He also serves on the E-Commerce Curriculum Committee of the International Federation for Information Processing (IFIP). His current research activities are primarily in the areas of conceptual information organisation, markup languages supporting electronic commerce, and the formal specification of control in accounting information systems. He also has collateral research interest in the relationships between Accounting and Legal Philosophy.

Department of Accounting & Law

State University of New York at Albany



Acc 683 Topics in Accounting Information Systems

Spring, 2002

J Gangolly




Tentative Schedule


January 24, 2002

Theme: Introduction (Guest Lecture by Professor Sanjay Goel).
January 29, 2002

Theme: Introduction to Servlets (Guest Lecture by Professor Sanjay Goel).

January 31, 2002


Theme: Three-tier architecture, Web containers, and Servlets. Readings: PJ: Ch.1, 5. (Powerpoint1) (Powerpoint2)

February 5, 2002


Theme: Servlet Sessions, Context, and Collaboration. Readings: PJ: Ch. 7. (Powerpoint3)

February 7, 2002

Theme: Filters, Deployment, Authentication & Deployment. Readings: PJ: Ch. 8,9.



February 12, 2002

Theme: Java Server Pages. Readings: PJ: Ch.10, 11.



February 14, 2002

Theme: XML Basics (DTDs & Schema). Readings: Any XML book or tutorial on the internet.



February 19, 2002

Theme: ebXML Basics. Readings: EB: Ch.1, 2, 3..

February 21, 2002

Theme: ebXML (SOAP, JMS & JAXM). Readings: EB: Ch.4& Browse Ch. 14.
February 26, 2002

Spring Break (No Class)
February 28, 2002

Spring Break (No Class)

March 5, 2002

Theme: ebXML (Business Process Specification Schema). Readings: EB: Ch. 5, 6.
March 7, 2002

Theme: ebXML Registry/Repository, Collaboration Protocols & Agreements, UDDI. Readings: EB: Ch.7, 8, 9.
March 12, 2002

Test
March 14, 2002

Group Project Presentations
Updated on January 28, 2002 by Jagdish S. Gangolly (j.gangolly@albany.edu)

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