The course focuses on advanced information technologies in accounting
and auditing. It encompasses methods of implementing large-scale ERP packages,
methods of online analytical processing (OLAP), expert systems (ES), neural
networks (NN), and genetic algorithms (GA). The course deals with central
problems within accounting and auditing (analyses of financial performance;
predictions of corporate bankruptcies; data mining accounting numbers,
effective and efficient analytical review processes in internal control
and auditing) using expert systems, neural networks and genetic algorithms
as support aid.
Teaching material: Articles according to teacher’s instructions
and use of ES, NN and GA-programs.
Class hours: lectures (12h), cases (5h) and exercises (3h)
Requirements
Cases:
Five different cases are discussed on the lectures. In order to achieve
3 credits for the cases four of them have to be turned in on the
day they are discussed. The cases are graded 1-12. Maximum points
are 60 and to pass you have to receive 30 points.
Exercises:
In order to achieve 2 credits for the exercises you have to turn in
your project assignments. Maximum 40 points.
Examination: 4081.1 Lectures and cases 3cr
4081.2 Project 2cr
Time: Weeks 4-17 Wednesdays 15 -17 in room
DC 3223
Please register for the course by email bback@abo.fi before
19.1.2001
Lecturer: Professor Barbro Back,
email:Barbro.Back@abo.fi,
phone: 02-2154 750
Timetable Topics (preliminary)
Week 4
24.1 We 15-16 DC 3223
Information
Week 6
7.2 We 15-17 DC 3223
Advanced spreadsheets
Week 7
14.2 We 15-17 DC 3223
Datawarehousing, OLAP Datamining
Week
21.2 We 15-17 DC 3223
Expert Systems
Case 1 (Datawarehousing)
Week 9
28.2 We 15-17 DC 3223
Expert Systems (ES)
Guest Lecturer
Week 10
7.3 We 15-17 DC 3223
Case 2 (ES)
Neural networks
Week 11
14.3 We 15-17 DC3223
Neural networks
Guest lecturer
Week 12
21.3 We 15-17 DC 3223
Genetic algorithms
Case 3 (NN)
Project assignments
Weeks 13, 16 and 18 NO LECTURE
Week 14
ERP
Week 15
ERP
Week 17
Internet Accounting, Security
Cases 4 GA and 5 ERP
Week 19
9.5 We 15-18 DC 3223 Project reporting
Reading material (still preliminary)
Spreadsheets
1.1 Creeth, R. (1985) Microcomputers’ spreadsheets: Their use and abuse. Journal of Accountancy, June, 92.
1.2 Galletta, D., Abraham, D., El Louadi, M., Leske, W., Pollalis, Y., Sampler, J. (1993) An empirical study of spreadsheet error-finding performance. Accounting, Management and Information Technologies, 3, 79-95.
1.3 Galletta, D., Hartzel, K. Johnson, S. Joseph, J. and Rustagi, S. (1996-97). Spreadsheet presentation and error detection: An experimental study. Journal of Management Information Systems, 13, winter, 45-63.
1. 4 Kee, R and Mason, J.O (1988). Preventing errors in spreadsheets. Internal Auditor, February, 42-47.
1.5 Panko,R., Halverson, P. (1996). Spreadsheets on trial: A survey on research on spreadsheet risks. Proceedings of Twenty-Ninth Hawaii International Conference on Systems Science, Maui, Hawaii, January 4-7, 326-335.
DataWarehousing, Datamining
2.1 Belkin, N., and Croft, B., Information Filtering and Information Retrieval: Two Sides of the Same Coin?, Communications of the ACM 35, No12 (November 1992).
2.2 Brachman, R., Khabaz, T., Kloesgen, W. et al Mining Business Databases. Communications of the ACM, 39, no 11. (November 1996), p . 43-48.
2.3 Gerber, Cheryl, Excavate Your Data. Datamation May 1st , 1996 p.40-43.
2.4 Hackathorn, R., Data Warehousing Energizes Your Enterprise, Datamation February 1, 1995.
2.5 Imielinski, Tomasz and Mannila Heikki, A Database Perspective on Knowledge Discovery, Communications of the ACM, 39, no 11. (November 1996), p. 59-64.
2.6 Inmon, W.H. The Data Warehouse and Data Mining. Communications of
the ACM, 39, no 11. (November 1996).
Expert Systems
3.1. Gill, G., Early Expert Systems: Where Are They Now? MIS Quarterly, March 1995 pp. 51-81.
3.2. Guimares, T. Yoon, Y. Clevenson, A., Factors important to expert systems success. A field test. Information & Management, Vol 30, 1996, pp. 119-130.
3.3. Hayes-Roth, F. & Jacobstein, N. The State of Knowledge-Based
Systems, Communications of the ACM, Vol.37, No.3, 1994, pp. 27-39.
3.4. Luconi, F.L. & Malone, T.W. and Scott Morton, M.S., Expert
Systems: The next challenge for managers. In Decision Support Systems,
Putting Theory into Practice, ed. by Sprague, R.H. and Watson, H.J., Prentice
Hall, 1993, pp.365-378.
Neural Networks
4.1 Rumelhart, D.Widrow Bernard, Lehr Michael, The Basic Ideas in Neural Networks, Communications of the ACM, March 1994/Vol. 37, No. 3, pp. 87-91.
4.2 Rumelhart, D.Widrow Bernard, Lehr Michael, Neural Networks: Applications in Industry, Business and Science, Communications of the ACM, March 1994, Vol. 37, No. 3, pp. 93-105.
4.3 Wong, B, Yakup, S. Neural Networks Applications in Finance: A Review and Analysis of Literature (1990-1996), Information & Management, 1998 No. 34, pp. 129-139.
4.4 Sinkkonen, J and Lahtinen, I. Hermoverkot markkinoinnin apuna, MikroPC , 1998, No.4
4.5 Kohonen, T. The Self-Organizing Map, Proceedings of the IEEE, September 1990, Vol 78, No.9, pp. 1464-78.
4.6 Li, E., Arificial Neural Networks and Their Business Applications,
Information & Management, 1994, No. 27 pp. 303-313.
Genetic algorithms
5.1 Kassicieh, S., Paez, T. and Vora, G. Investment Decisions Using Genetic Algorithms, IEEE Expert 1997, pp. 484-490.
5.2 Back, B. Laitinen, T. and Sere, K. Neural Networks and Genetic Algorithms for Bankruptcy Predictions. Proceedings on World Conference on Expert Systems, 1992, pp. 123-130.
5.3 Goldberg, D. Genetic and Evolutionary Algorithms Come of Age, Communications of the ACM, March 1994, Vol. 37, No. 3, pp. 113-119.
5.4 Kumar, N. Krovi, R., Rajagoplan, B. : Financial Decision Support
with Hybrid Genetic and Neural Based Modeling Tools, European Journal of
Operations Research, 1997, No.103, pp. 339-349.
ERP
6.1 Everdingen, Y. Hillegersberg, J. Waarts, E. ERP Adoption by European
Midsize companies. Communications of the ACM, April 2000, Vol. 43, No.
4, pp. 27-31.
6.2 Willcocks and Sykes, R. The Role of the CIO and IT Function in ERP. Communications of the ACM, April 2000, Vol. 43, No. 4, pp. 32-38.
6.3 Lynne, M. Tanis,C. and Fenema. P. Communications of the ACM, April 2000, Vol. 43, No. 4, pp. 43-46.
6.4 Soh, C., Kien, S and Tay-Yap. J. Cultural Fits and Misfits: Is ERP a Universal Solution? Communications of the ACM, April 2000, Vol. 43, No. 4, pp. 47-51.
6.5 Kremers, M. and Dissel, H. ERP System Migrations. A provider’s versus a customer’s perspective. Communications of the ACM, April 2000, Vol. 43, No. 4, pp. 53-56.
6.6 Scheer W. and Habermann, F. Making ERP a Success. Using Business Process Models to Achieve Positive Results. Communications of the ACM, April 2000, Vol. 43, No. 4, pp. 57-61.
6.7 Sprott, D. Componentizing the Enterprise Application Packages. Communications
of the ACM, April 2000, Vol. 43, No. 4, pp. 63-69.
Internet Accounting Security
7.1 Anderson, Ross J. Why Cryptosystems fail. Communications of the ACM, 37, No 11 November 1994.
7.2 Strong, D. M, Yang W. L. Wang, R.Y, Data quality in context. Communications of the ACM, 40 No. 5 May 1997.
7.3 Loch, K. D., Houston, H.C. Warkentin, M. E., Threats to Information systems: Today’s Reality, Yesterday’s Understanding. MIS Quarterly 16, No 2 June 1992.
7.4 Romeny, M. & Steinbart, P. Accounting Information
Systems, Prentice Hall, 8th edition, 1999. Ch. 9- Ch. 12
(pp. 285-412) (You find the book at Kursboksbiblioteket)