ACCT 673: Advanced Accounting Information Systems Master Syllabus
Course Instructor: Faculty Directory
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Course Website: Canvas
Course Description
This course provides an advanced examination of the design, governance, and control of accounting information systems used to collect, store, process, and report financial and nonfinancial data. Emphasis is placed on enterprise systems, the risks inherent in technology-enabled environments, and the internal control structures designed to ensure information reliability, security, and integrity. Data governance and cybersecurity concepts are also introduced, along with an overview of IT audit principles and third-party assurance reporting, including System and Organization Control (SOC) engagements.
Course Objectives
- Students will learn how technology underpins business processes and transaction flows and how systems are used to help transform data into information useful for decision making.
- Students will learn database theory and understand how conceptual models are used to create a physical database implementation that will record, maintain, and report financial and nonfinancial information.
- Students will develop skills in building and querying from relational databases using structured query language (SQL).
- Students will gain an understanding of the types of risks that can impact accounting information systems and how organizations apply controls (e.g., application and general controls) to mitigate the risks identified.
- Students will learn how organizations identify and respond to cybersecurity risks.
- Students will increase their awareness of emerging technologies and technology risk areas and improve their digital acumen.
Required Textbook and Online Resources
Watt, A. and N. Eng. (2014). Database Design – 2nd Edition. Victoria, B.C.: BCcampus. This textbook is free of charge and can be retrieved from https://opentextbc.ca/dbdesign01/.
Additional online instructional resources will be provided by Prof. Wetklow and supplemented by materials prepared by the accounting firms, software companies, and other on-line resources. These materials will be described in the weekly learning modules on Canvas and are available at no charge
Course Site
The Canvas site will be updated regularly. This site will be used for file storage and retrieval, lecture materials, quizzes, discussions, and student grading. Ignorance of course changes due to failure to access the site or participate in the lessons is not an acceptable excuse.
Grading
| Grade Component | Points |
|---|---|
| Final Exam | 250 |
| Course Project | 250 |
| Participation Assignments | 380 |
| Quizzes | 120 |
| Total Course Points | 1000 |
Grades will be determined using a straight scale as follows. Any discussions regarding your grade must be in scheduled office hours and not by email. Keep in mind that the grade “A” is reserved for work of excellent quality.
| Points | Grade |
|---|---|
| 980 to 1000 | A+ |
| 940 to 979 | A |
| 900 to 939 | A- |
| 870 to 899 | B+ |
| 810 to 869 | B |
| 800 to 809 | B- |
| 700 to 799 | C |
| Below 700 | F |
Deliverables
What you gain from this course will depend on your effort and enthusiasm in completing the course activities and deliverables. You will need to actively participate in the weekly learning modules. Instructions and schedules for the readings, quizzes, cases, and other activities will be made available throughout the module. Please review the deliverable instructions carefully.
Exams: A final exam will be given during Week 8 administered online through Canvas and Honorlock. More details on the exam format and structure will be provided in the weeks leading up to the exam.
Course Project: In the course project, you will transition from classroom SQL exercises to a real-world forensic analysis of federal spending under the Digital Accountability and Transparency Act (DATA Act). Using advanced SQL querying techniques, you will audit agency-level datasets to identify reporting discrepancies, evaluate budgetary integrity, and ensure cross-platform data reconciliation. The project culminates in a professional PowerPoint presentation and video recording, where you must demonstrate your technical logic and translate complex data findings into actionable insights for leadership stakeholders (e.g., an audit partner or government official).
Participation Assignments: Ten participation assignments (consisting of practice problems, exercises, case studies or online coursework) will be assigned throughout the semester. Some of the participation assignment will be worked on in class with remaining portions of assignments to be completed at home. Participation assignments are intended to ensure that students are synthesizing course content throughout the course. As with any masters-level class, the quality of participation will drive the overall success of the course. These are not “free” points and full credit will only be given for thoughtful submissions active and quality contributions in class. Considering we have only eight in-person sessions, any student whomisses more than one in-person session will receive a 20-point deduction in this area (for each additional absence).
Quizzes: Six quizzes will be given online due at the end of each module. These quizzes will be open-book and untimed and provide you an ability to assess your progress in the course and help prepare for the final exam.
Student Responsibilities Specific to this Course
This course is delivered in an eight-week module. This means that the course is accelerated. A regular semester course is covered in 15 weeks. Thus, to do well, you should plan on spending a minimum of 15 to 18 hours a week on this course including class time. Learning technology is time intensive, and you cannot learn simply by reading a book or attending class. You need to work your schedule to incorporate the time necessary to complete pre- and post-class activities on time. Many of you have experiences where everything that can go wrong while working on a computer goes wrong. Do not put off completing course requirements until the last minute.
Master of Science in Accounting Program Learning Goals
- Professional Communications. Our students will communicate effectively to professional audiences in both written and oral forms.
- Technical Skills and Knowledge. Our graduates will demonstrate and apply technical knowledge of accounting.
- Global Perspective. Our students will demonstrate an understanding of the role of accounting in the global business environment.
- Technology and Analytics Skills. Our students will develop advanced technology skills to support decision-making processes in accounting.
- Ethics. Our graduates will understand the importance of ethical conduct.
Disclaimer
Any changes to assignments or course schedule will be announced on Canvas and/or via e-mail. Inability to access the course webpage or failure to read e-mails cannot be an excuse for late submissions or non-completion of assignments.
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