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Accounting Information Systems
Department Site: http://www.stetson.edu/business/accounting/ The accountant of tomorrow will be significantly different from the accountant of the past, and educational institutions must recognize the areas of change and prepare their accounting students for a changing professional environment. Major catalysts for this dramatic change are found in recent advancements in computer technology and the advent of e-business. The emergence of the e-business model and the integrative discipline of ERP (Enterprise Resource Planner) systems have accelerated the change. The accountant of tomorrow will need the traditional technical and communication skills as well as significantly enhanced technology skills. The accountant's role has been expanding within organizations and they are becoming part of the management and decision-making team, rather than just providers of financial information. Corporate accountants must shift priorities from analyzing past events to acting as strategic partners, advisers and information providers. Already, accounting and finance professionals are mining data, turning information into knowledge and communicating what they learn to all levels of the organization. In a recent survey, CFOs indicated that, in addition to traditional financial expertise, the one area that is most critical to the future success of accounting professionals is technology expertise. In public accounting, future growth is primarily related to technology and e-business. Outstanding opportunities exist in consulting and in the corporate environment for individuals with both an accounting and information systems background. Even in the audit area, new techniques and approaches are used to audit e-business clients and ERP systems. Internal control assessment now requires new innovative methods. Staff accountants routinely link to centralized client databases via laptops. The Electronic Business Technology (EBT) model is significantly changing both the way business is done and the accounting and auditing of those businesses.
There are two Accounting Information Systems courses that are part of the curriculum. The first, Accounting Information Systems (ATG 310), is intended as a required initial foundational information technology and systems course for the Accounting Information Systems major, as well as an elective course for EBT majors and minors. The purposes of this course are to familiarize students with the use of Information Technology (IT) and Accounting Information Systems (AIS) by modern business organizations; to examine real world IT and AIS objectives and functionality; to address emerging issues relevant to an organization's involvement with IT and AIS; and to explore the accountant's roles and responsibilities as user, manager, auditor, and/or designer of such technologies and systems. Tentative topics include: introduction to AIS relevant IT; systems description and documentation; primary transaction cycles and transaction processing systems; financial reporting and management reporting systems; database management systems (DBMS); accounting systems software and application service providers (ASPs); enterprise resource planning systems (ERPs) with particular emphasis on SAP applications; electronic business/commerce systems; Internet taxation issues; and the systems change and development process. IT will be addressed throughout the course as it relates to specific systems topics. Emphasis will be placed on oral and written communications skills, research skills, critical thinking, and hands-on, practical, real-world application. The second Accounting Information Systems course (ATG410) is designed to explore, in some depth, the principle vulnerabilities of and threats to information technology (IT) and accounting information systems (AIS) and to examine, in detail, the corresponding security and internal controls necessary to protect organizational IT and AIS resources and reduce risks associated with such technologies and systems. Potential topics include: non-subversive/unintentional threats; subversive/intentional threats; computer based information system and technology exposures and vulnerabilities; computer and network security fundamentals; pervasive controls/countermeasures (e.g., operating system controls, data management and database controls, organizational structure controls, systems development controls, systems maintenance controls, computer center security and controls, network and e-commerce controls, and personal computer controls), and application controls/countermeasures (e.g., input controls, processing controls, and output controls) for primary transaction cycles. Emphasis will be placed on oral and written communication skills, research skills, critical thinking, and hands-on, practical, real-world application. Presently, and in the future, most students will complete a master's in accounting to qualify to sit for the exam. In the recent past, 65 percent of Stetson undergraduate students have chosen to continue their studies in graduate or law school. The Stetson accounting program has had an outstanding reputation for many years. This is evidenced by the fact that all international public accounting firms recruit Stetson students. |
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Stetson University | 421 N. Woodland Blvd. DeLand, FL 32723 Phone: 386.822.7100 | Toll-free admissions information: 800.688.0101 Email: admissions@stetson.edu |
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