ACC 564

homework666

acc564.docx

Home >Business & Finance homework help >Accounting homework help >ACC 564

StrayerLogoHoriz_RGB

ACC 564 – Student Notes

(Prerequisite: ACC 562)

COURSE DESCRIPTION

Introduces the student to systems analysis and application of information systems concepts to the accounting process and accounting models, both manual and automated.

INSTRUCTIONAL MATERIALS

Required Resources

Romney, M. B., & Steinbart, P. J. (2012). Accounting information systems. (12th ed.). Upper Saddle River, NJ: Pearson.

Supplemental Resources

Dehghanzade, H., Moradi, M. A., & Raghibi, M. (2011). A Survey of Human Factors' Impacts on the Effectiveness of Accounting Information Systems. International Journal of Business Administration. 2(4), 166-174. doi: 10.5430/ijba.v2n4p166

Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A Review of ERP Research: A Future Agenda for Accounting Information Systems. Journal of Information Systems. 25(1), 37-78. doi: 10.2308/jis.2011.25.1.37

Guan, J., Levitan, A. S., & Kuhn, J. R. (2013). How AIS can progress along with ontology

research in IS. International Journal of Accounting Information Systems. 14(1), 21-38. doi: 10.1016/j.accinf.2012.08.002

Moorthy, M., Krishna, O. O. V., Samsuri, C. A. S. B., Gopalan, M., & King-Tak, Y. (2012). Application of Information Technology in Management Accounting Decision Making. International Journal of Academic Research in Business & Social Sciences. Vol. 2 Issue 3, p1-16

Shamszadeh, B. & Sharif, A. A. (2012). Computerized Accounting Information Systems (CAIS) Versus Security Threats. Journal of Academic Research in Economics. Vol. 4 Issue 1, p69-79

Soudani, S. N. (2012). The Usefulness of an Accounting Information System for

Effective Organizational Performance. International Journal of Economics & Finance. 4(5), 136-145. doi: 10.5539/ijef.v4n5p136

Wilkin, C. L. & Chenhall, R. H. (2010). A Review of IT Governance: A Taxonomy to Inform

Accounting Information Systems. Journal of Information Systems. 24(2), 107-146. doi: 10.2308/jis.2010.24.2.107

COURSE LEARNING OUTCOMES

1. Examine accounting information systems, activities, transactions, and their impact on organizational performance, strategy, and culture.

2. Analyze the business activities that comprise an accounting information system to determine the information needs to support decision-making function.

3. Examine and use data flow diagrams and flowcharts to understand, evaluate, and design information systems.

4. Evaluate the approaches and techniques that are used to commit and prevent computer fraud.

5. Examine control and security concepts related to accounting information systems to ensure data integrity and safety.

6. Analyze the accounting information systems audit process.

7. Apply fundamental concepts related to database systems and management.

8. Examine the phases of the systems development life cycle and key issues related to systems analysis.

9. Analyze the systems design, implemental, and operational processes.

10. Use technology and information resources to research issues in accounting information systems.

11. Write clearly and concisely about accounting information systems using proper writing mechanics.

WEEKLY COURSE SCHEDULE

The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.

Week

Preparation, Activities, and Evaluation

Points

Preparation

· Reading(s)

· Chapter 1: Accounting Information Systems: An Overview

· Chapter 2: Overview of Transaction Processing and Enterprise Resource Planning (ERP)

· e-Activities

· Review Strayer University’s last annual report and use other tools to find out more about Strayer’s business model. Be prepared to discuss.

· Using the Strayer databases and Internet, select and review a firm that has multiple-lines of businesses. For example, review the Washington Post Corporation to see how it is a multiple-line business organization.

Activities

· Discussions

Evaluation

· None

Preparation

· Reading(s)

· Chapter 3: Systems Documentation Techniques

· Chapter 5: Computer Fraud

· e-Activity

· Using the Strayer databases and Internet, select a corporation whose business processes you will be able to analyze. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Assignment 1: Information Needs for the AIS

200

Preparation

· Reading(s)

· Chapter 6: Computer Fraud and Abuse Techniques

· Chapter 7: Internal Control and Accounting Information Systems

· e-Activity

· Using the Internet, locate and review the Sarbanes-Oxley Act legislation online. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Quiz 1: Chapters 1, 2, 3, and 5

Preparation

· Reading(s)

· Chapter 8: Information Systems Controls for System Reliability – Part 1: Information Security

· Chapter 9: Information Systems Controls for System Reliability – Part 2: Confidentiality and Privacy

· e-Activity

· Locate and review annual reports about Amazon.com. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Assignment 2: Hacking the AIS

240

Preparation

· Reading

· Chapter 10: Information Systems Controls for System Reliability – Part 3: Processing Integrity and Availability

· Chapter 11: Auditing Computer-Based Information Systems

Activities

· Discussions

Evaluation

· Quiz 2: Chapters 6 through 9

Preparation

· Reading(s)

· Chapter 12: The Revenue Cycle: Sales to Cash Collections

· Chapter 13: The Expenditure Cycle: Purchasing to Cash Disbursements

· e-Activity

· Visit a Website (iTunes, Amazon.com, etc.) that sells good and services. Be prepared to discuss.

Activities

· Discussions

Evaluation

· None

Preparation

· Reading(s)

· Chapter 15: The Human Resources Management and Payroll Cycle

· Chapter 16: General Ledger and Reporting System

· e-Activity

· Research the Internet and locate a firm that specializes in providing payroll services as an outsourcer. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Assignment 3: Fraud in the AIS

280

Preparation

· Reading(s)

· Chapter 4: Relational Databases

· Chapter 17: Database Design Using the REA Model

· e-Activity

· Use the Internet to review at least two news articles or publications about current and future trends in the use of relational databases. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Quiz 3: Chapters 10 through 13

Preparation

· Reading(s)

· Chapter 20: Introduction to Systems Development and Systems Analysis

· Chapter 21: AIS Development Strategies

· e-Activity

· Use the Internet to review at least two news articles or publications about current and future trends in the use of relational databases. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Quiz 4: Chapters 4, 15, 16, and 17

Preparation

· Reading(s)

· Chapter 22: Systems Design, Implementation, and Operation

· e-Activity

· Use the Internet to research changes in one industry (e.g., accounting, insurance, government, etc.) that could affect the way a company conducts its business. Be prepared to discuss.

Activities

· Discussions

Evaluation

· Assignment 4: Changing the AIS

320

Preparation

· Reading(s): None

· e-Activities

· Use the Internet to review accounting conferences sponsored by the American Institute of Certified Public Accountants (AICPA) .Be prepared to discuss.

· Use the Internet to review a key accounting information systems product from Oracle and Microsoft.

Activities

· Discussions

Evaluation

· Final Exam: Chapters 1 through 10, 11 through 13, 15 through 17, and 20 through 22

380

GRADING SCALE – GRADUATE

Assignment	Total Points	% of Grade
Quizzes (open book with a 2-hour time limit per quiz). Each quiz will cover 4 chapters with 5 questions per chapter, worth 4 points apiece	320	16%
Assignment 1: Information Needs for the AIS	200	10%
Assignment 2: Hacking the AIS	240	12%
Assignment 3: Fraud in the AIS	280	15%
Assignment 4: Changing the AIS	320	16%
Final Exam (open book with a 2-hour time limit) Part 1: Chapters 1-10; 5 questions per chapter worth 4 points apiece Part 2: Chapters 11-13, 15-17, and 20-22; 5 questions per chapter worth 4 points apiece	380	20%
Participation (22 discussions worth 10 points apiece)	220	11%
Totals	1,960	100%

Points	Percentage	Grade
1,764 – 1,960	90% – 100%	A
1,568 – 1,763	80% – 89%	B
1,372 – 1,567	70% – 79%	C
Below 1,372	Below 70%	F

StrayerLogoHoriz_RGB

ACC 564 – Accounting Information Systems

© 2015 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.

ACC 564 Student Version 1154 (1087 3-9-2015) Final Page 1 of 20

Assignment 1: Information Needs for the AIS

Due Week 2 and worth 200 points

In 1967, Russell Ackoff presented a classical analysis of misinformation in management (Ackoff’s Management Misinformation Systems, Case 1-2, located in your Blackboard course shell). Now, you need to fast-forward to the present. After reading the case, craft your own version of misinformation in management by developing five (5) key incorrect assumptions that management makes about its accounting information systems.

For this assignment, research the Internet or Strayer databases for information related to improper assumptions concerning accounting information systems.

Write a five to seven (5-7) page paper in which you:

1. Based on your research, assess how corporate leaders may make improper assumptions related to accounting information systems and the related information. Indicate the most negative potential impacts on business operations related to these assumptions. Provide support for your rationale.

2. Suggest three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Provide support for your rationale.

3. Evaluate the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Provide support for your evaluation.

4. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

· Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.

· Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

· Examine and use data flow diagrams and flowcharts to understand, evaluate, and design information systems.

· Evaluate the approaches and techniques that are used to commit and prevent computer fraud.

· Use technology and information resources to research issues in accounting information systems.

· Write clearly and concisely about accounting information systems using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 200	Assignment 1: Information Needs for the AIS
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Based on your research, assess how corporate leaders may make improper assumptions related to accounting information systems and the related information. Indicate the most negative potential impacts on business operations related to these assumptions. Provide support for your rationale. Weight: 30%	Did not submit or incompletely assessed how corporate leaders may make improper assumptions related to accounting information systems and the related information indicating the potential impact on business operations related to these assumptions, based on your research. Did not submit or incompletely provided support for your rationale.	Partially assessed how corporate leaders may make improper assumptions related to accounting information systems and the related information indicating the potential impact on business operations related to these assumptions, based on your research. Partially provided support for your rationale.	Satisfactorily assessed how corporate leaders may make improper assumptions related to accounting information systems and the related information indicating the potential impact on business operations related to these assumptions, based on your research. Satisfactorily provided support for your rationale.	Thoroughly assessed how corporate leaders may make improper assumptions related to accounting information systems and the related information indicating the potential impact on business operations related to these assumptions, based on your research. Thoroughly provided support for your rationale.
2. Suggest three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Provide support for your rationale. Weight: 25%	Did not submit or incompletely suggested three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Did not submit or incompletely provided support for your rationale.	Partially suggested three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Partially provided support for your rationale.	Satisfactorily suggested three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Satisfactorily provided support for your rationale.	Thoroughly suggested three to four (3-4) ways in which organizational performance may be improved when information is properly managed within a business system. Thoroughly provided support for your rationale.
3. Evaluate the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Provide support for your evaluation. Weight: 30%	Did not submit or incompletely evaluated the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Did not submit or incompletely provided support for your evaluation.	Partially evaluated the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Partially provided support for your evaluation.	Satisfactorily evaluated the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Satisfactorily provided support for your evaluation.	Thoroughly evaluated the level of system security (i.e., high, medium, low) needed to ensure information integrity within automated business systems. Thoroughly provided support for your evaluation.
4. 3 references Weight: 5%	No references provided	Does not meet the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
5. Clarity, writing mechanics, and formatting requirements Weight: 10%	More than 6 errors present	5-6 errors present	3-4 errors present	0-2 errors present

Assignment 2: Hacking the AIS

Due Week 4 and worth 240 points

In today’s technology environment, hackers present a substantial risk to a firm’s accounting or business system. As the result of these attacks, firms suffer huge losses, ranging from financial losses to losses in confidence by consumers, creditors, and suppliers. Firms may have made a significant investment in financial and non-financial resources to secure these systems.

For this assignment, research the Internet or Strayer databases for information related to business systems that have been hacked.

Write a five to seven (5-7) page paper in which you:

1. Based on the information you researched, evaluate the level of responsibility of the company in terms of the effectiveness of the response to the security breach. Provide support for your rationale.

2. Imagine that the company that you researched uses a third-party accounting system. Assess the level of responsibility of the software provider to both the business and its clients. Provide support for your rationale.

3. Create an argument for additional regulation as a preventative measure against businesses being hacked. Provide support for your argument.

4. Provide at least three (3) recommendations for businesses to secure their systems and assets from hackers. Provide support for your recommendation.

5. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

The specific course learning outcomes associated with this assignment are:

· Examine control and security concepts related to accounting information systems to ensure data integrity and safety.

· Use technology and information resources to research issues in accounting information systems.

· Write clearly and concisely about accounting information systems using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 240	Assignment 2: Hacking the AIS
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Based on the information you researched, evaluate the level of responsibility of the company in terms of the effectiveness of the response to the security breach. Provide support for your rationale. Weight: 20%	Did not submit or incompletely evaluated the level of responsibility of the company in terms of the effectiveness of the response to the security breach, based on the information you researched. Did not submit or incompletely provided support for your rationale.	Partially the level of responsibility of the company in terms of the effectiveness of the response to the security breach, based on the information you researched. Partially provided support for your rationale.	Satisfactorily evaluated the level of responsibility of the company in terms of the effectiveness of the response to the security breach, based on the information you researched. Satisfactorily provided support for your rationale.	Thoroughly evaluated the level of responsibility of the company in terms of the effectiveness of the response to the security breach, based on the information you researched. Thoroughly provided support for your rationale.
2. Imagine that the company that you researched uses a third- party accounting system. Assess the level of responsibility of the software provider to both the business and its clients. Provide support for your rationale. Weight: 20%	Did not submit or incompletely assessed the level of responsibility of the software provider to both the business and its clients, imagining that the company that you researched uses a third-party accounting system. Did not submit or incompletely provided support for your rationale.	Partially assessed the level of responsibility of the software provider to both the business and its clients, imagining that the company that you researched uses a third-party accounting system. Partially provided support for your rationale.	Satisfactorily assessed the level of responsibility of the software provider to both the business and its clients, imagining that the company that you researched uses a third-party accounting system. Satisfactorily provided support for your rationale.	Thoroughly assessed the level of responsibility of the software provider to both the business and its clients, imagining that the company that you researched uses a third-party accounting system. Thoroughly provided support for your rationale.
3. Create an argument for additional regulation as a preventative measure against businesses being hacked. Provide support for your argument. Weight: 20%	Did not submit or incompletely created an argument for additional regulation as a preventative measure against businesses being hacked. Did not submit or incompletely provided support for your argument.	Partially created an argument for additional regulation as a preventative measure against businesses being hacked. Partially provided support for your argument.	Satisfactorily created an argument for additional regulation as a preventative measure against businesses being hacked. Satisfactorily provided support for your argument.	Thoroughly created an argument for additional regulation as a preventative measure against businesses being hacked. Thoroughly provided support for your argument.
4. Provide at least three (3) recommendations for businesses to secure their systems and assets from hackers. Provide support for your recommendation. Weight: 25%	Did not submit or incompletely provided at least three (3) recommendations for businesses to secure their systems and assets from hackers. Did not submit or incompletely provided support for your recommendation.	Partially provided at least three (3) recommendations for businesses to secure their systems and assets from hackers. Partially provided support for your recommendation.	Satisfactorily provided at least three (3) recommendations for businesses to secure their systems and assets from hackers. Satisfactorily provided support for your recommendation.	Thoroughly provided at least three (3) recommendations for businesses to secure their systems and assets from hackers. Thoroughly provided support for your recommendation.
5. 3 references Weight: 5%	No references provided	Does not meet the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
6. Clarity, writing mechanics, and formatting requirements Weight: 10%	More than 6 errors present	5-6 errors present	3-4 errors present	0-2 errors present

Assignment 3: Fraud in the AIS

Due Week 7 and worth 280 points

For this assignment, research the Internet or Strayer databases to locate a firm that was involved in a fraud and / or embezzlement case.

Explain how the firm’s accounting information system (i.e., components and functions) contributed to the fraud and / or embezzlement. You will need to focus on how each component / function of the accounting information system failed, which resulted in the scandal / case.

Write a ten to twelve (10-12) page paper in which you:

1. Based on the information you researched, assess the failure of the firm’s accounting information system to prevent the related fraud / embezzlement.

2. Imagine that the company that you researched uses a third-party accounting system. Evaluate the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach. Include an assessment of the level of responsibility of the software provider to the business and its clients. Provide support for your rationale.

3. Determine what advances in accounting and / or information technology could have prevented the event from occurring. Provide support for your argument.

4. Evaluate what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes.

5. Recommend a strategy that the company you indicated may use to prevent future business information failures. Indicate how the company should approach the implementation of your recommended strategy. Provide support for your recommendation.

6. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

The specific course learning outcomes associated with this assignment are:

· Analyze the business activities that comprise an accounting information system to determine the information needs to support decision-making function.

· Use technology and information resources to research issues in accounting information systems.

· Write clearly and concisely about accounting information systems using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 280	Assignment 3: Fraud in the AIS
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Based on the information you researched, assess the failure of the firm’s accounting information system to prevent the related fraud / embezzlement. Weight: 15%	Did not submit or incompletely assessed the failure of the firm’s accounting information system to prevent the related fraud / embezzlement.	Partially assessed the failure of the firm’s accounting information system to prevent the related fraud / embezzlement.	Satisfactorily assessed the failure of the firm’s accounting information system to prevent the related fraud / embezzlement.	Thoroughly assessed the failure of the firm’s accounting information system to prevent the related fraud / embezzlement.
2. Imagine that the company that you researched uses a third- party accounting system. Evaluate the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach. Include an assessment of the level of responsibility of the software provider to the business and its clients. Provide support for your rationale. Weight: 15%	Did not submit or incompletely evaluated the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach, imagining that the company you researched uses a third-party accounting system. Did not submit or incompletely included an assessment of the level of responsibility of the software provider to the business and its clients. Did not submit or incompletely provided support for your rationale.	Partially evaluated the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach, imagining that the company you researched uses a third-party accounting system. Partially included an assessment of the level of responsibility of the software provider to the business and its clients. Partially provided support for your rationale.	Satisfactorily evaluated the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach, imagining that the company you researched uses a third-party accounting system. Satisfactorily included an assessment of the level of responsibility of the software provider to the business and its clients. Satisfactorily provided support for your rationale.	Thoroughly evaluated the effectiveness of the firm’s stakeholder in the event that a third-party accounting system suffers a breach, imagining that the company you researched uses a third-party accounting system. Thoroughly included an assessment of the level of responsibility of the software provider to the business and its clients. Thoroughly provided support for your rationale.
3. Determine what advances in accounting and / or information technology could have prevented the event from occurring. Provide support for your argument. Weight: 15%	Did not submit or incompletely determined what advances in accounting and / or information technology could have prevented the event from occurring. Did not submit or incompletely provided support for your argument.	Partially determined what advances in accounting and / or information technology could have prevented the event from occurring. Partially provided support for your argument.	Satisfactorily determined what advances in accounting and / or information technology could have prevented the event from occurring. Satisfactorily provided support for your argument.	Thoroughly determined what advances in accounting and / or information technology could have prevented the event from occurring. Thoroughly provided support for your argument.
4. Evaluate what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes. Weight: 20%	Did not submit or incompletely evaluated what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes.	Partially evaluated what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes.	Satisfactorily evaluated what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes.	Thoroughly evaluated what changes should be made to both the Sarbanes-Oxley Act of 2002 and other current laws in order to make them more effective in deterring companies from committing crimes.
5. Recommend a strategy that the company you indicated may use to prevent future business information failures. Indicate how the company should approach the implementation of your recommended strategy. Provide support for your recommendation. Weight: 20%	Did not submit or incompletely recommended a strategy that the company you indicated may use to prevent future business information failures. Did not submit or incompletely indicated how the company should approach the implementation of your recommended strategy. Did not submit or incompletely provided support for your recommendation.	Partially recommended a strategy that the company you indicated may use to prevent future business information failures. Partially indicated how the company should approach the implementation of your recommended strategy. Partially provided support for your recommendation.	Satisfactorily recommended a strategy that the company you indicated may use to prevent future business information failures. Satisfactorily indicated how the company should approach the implementation of your recommended strategy. Satisfactorily provided support for your recommendation.	Thoroughly recommended a strategy that the company you indicated may use to prevent future business information failures. Thoroughly indicated how the company should approach the implementation of your recommended strategy. Thoroughly provided support for your recommendation.
6. 3 references Weight: 5%	No references provided	Does not meet the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
7. Clarity, writing mechanics, and formatting requirements Weight: 10%	More than 6 errors present	5-6 errors present	3-4 errors present	0-2 errors present

Assignment 4: Changing the AIS

Due Week 10 and worth 320 points

Migrating to a new accounting information system is not an easy task. Many firms have struggled with this process, even though our textbook makes the process seem quite straightforward. Recently, IBM recapped some of the lessons learned in migrating to a new accounting information system within the federal government. These lessons can be applied to any accounting information system project. Others have developed their own recommendations for best practices and lessons learned involving implementing accounting information systems. However, in order to appreciate what IBM and others are proposing, we need to apply lessons learned to a real-life situation involving the failure to implement an accounting system properly.

For this assignment, research the Internet or Strayer databases for information related to a real-life accounting information system failure and best practices, as well as lessons learned from implementing the accounting system. In addition to information that you may find during your research, please use the following IBM article to complete the assignment: (http://www-304.ibm.com/industries/publicsector/fileserve?contentid=242410).

Write a ten to twelve (10-12) page paper in which you:

1. Identify three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Indicate the impact to the business. Provide support for your rationale.

2. Assess senior management responsibility for the failure in question. Specify what the senior management could have done differently to avoid the failure. Provide support for your rationale.

3. Evaluate whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Indicate what the company could have done to avoid the failed outcome. Provide support for your rationale.

4. Evaluate how implementing best practices would have reduced the chances for failure. Provide support for your rationale.

5. Based on your research, develop a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure. Provide support for your rationale.

6. Using the information provided by IBM and others, indicate which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow. Your proposed foundation should consist of at least two (2) principles, but no more than six (6). Provide support for your rationale.

7. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

The specific course learning outcomes associated with this assignment are:

· Analyze the business activities that comprise an accounting information system to determine the information needs to support decision-making function.

· Examine the phases of the systems development life cycle and key issues related to systems analysis.

· Analyze the systems design, implementation, and operational process.

· Use technology and information resources to research issues in accounting information systems.

· Write clearly and concisely about accounting information systems using proper writing mechanics.

Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric.

Points: 320	Assignment 4: Changing the AIS
Criteria	Unacceptable Below 70% F	Fair 70-79% C	Proficient 80-89% B	Exemplary 90-100% A
1. Identify three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Indicate the impact to the business. Provide support for your rationale. Weight: 10%	Did not submit or incompletely identified three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Did not submit or incompletely indicated the impact to the business. Did not submit or incompletely provided support for your rationale.	Partially identified three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Partially indicated the impact to the business. Partially provided support for your rationale.	Satisfactorily identified three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Satisfactorily indicated the impact to the business. Satisfactorily provided support for your rationale.	Thoroughly identified three to five (3-5) factors that contributed to the accounting information system failure within the business that you have identified. Thoroughly indicated the impact to the business. Thoroughly provided support for your rationale.
2. Assess senior management responsibility for the failure in question. Specify what the senior management could have done differently to avoid the failure. Provide support for your rationale. Weight: 15%	Did not submit or incompletely assessed senior management responsibility for the failure in question. Did not submit or incompletely specified what the senior management could have done differently to avoid the failure. Did not submit or incompletely provided support for your rationale.	Partially assessed senior management responsibility for the failure in question. Partially specified what the senior management could have done differently to avoid the failure. Partially provided support for your rationale.	Satisfactorily assessed senior management responsibility for the failure in question. Satisfactorily specified what the senior management could have done differently to avoid the failure. Satisfactorily provided support for your rationale.	Thoroughly assessed senior management responsibility for the failure in question. Thoroughly specified what the senior management could have done differently to avoid the failure. Thoroughly provided support for your rationale.
3. Evaluate whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Indicate what the company could have done to avoid the failed outcome. Provide support for your rationale. Weight: 15%	Did not submit or incompletely evaluated whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Did not submit or incompletely indicated what the company could have done to avoid the failed outcome. Did not submit or incompletely provided support for your rationale.	Partially evaluated whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Partially indicated what the company could have done to avoid the failed outcome. Partially provided support for your rationale.	Satisfactorily evaluated whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Satisfactorily indicated what the company could have done to avoid the failed outcome. Satisfactorily provided support for your rationale.	Thoroughly evaluated whether the most significant failure occurred within the system design, implementation, or operational phase of the process. Thoroughly indicated what the company could have done to avoid the failed outcome. Thoroughly provided support for your rationale.
4. Evaluate how implementing best practices would have reduced the chances for failure. Provide support for your rationale. Weight: 15%	Did not submit or incompletely evaluated how implementing best practices would have reduced the chances for failure. Did not submit or incompletely provided support for your rationale.	Partially evaluated how implementing best practices would have reduced the chances for failure. Partially provided support for your rationale.	Satisfactorily evaluated how implementing best practices would have reduced the chances for failure. Satisfactorily provided support for your rationale.	Thoroughly evaluated how implementing best practices would have reduced the chances for failure. Thoroughly provided support for your rationale.
5. Based on your research, develop a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure. Provide support for your rationale. Weight: 15%	Did not submit or incompletely developed a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure, based on your research. Did not submit or incompletely provided support for your rationale.	Partially developed a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure, based on your research. Partially provided support for your rationale.	Satisfactorily developed a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure, based on your research. Satisfactorily provided support for your rationale.	Thoroughly developed a list of between four (4) and six (6) best practices that organizations should use today to reduce the chances for failure, based on your research. Thoroughly provided support for your rationale.
6. Using the information provided by IBM and others, indicate which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow. Your proposed foundation should consist of at least two (2) principles, but no more than six (6). Provide support for your rationale. Weight: 15%	Did not submit or incompletely indicated which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow, using the information provided by the IBM and others. Did not submit or incompletely provided support for your rationale.	Partially indicated which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow, using the information provided by the IBM and others. Partially provided support for your rationale.	Satisfactorily indicated which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow, using the information provided by the IBM and others. Satisfactorily provided support for your rationale.	Thoroughly indicated which of the principles designed to provide insight into effective and efficient strategies on how to best deploy financial management systems, which were outlined within the related article, should serve as an example of what not to do when establishing the foundation for a firm to follow, using the information provided by the IBM and others. Thoroughly provided support for your rationale.
7. 3 references Weight: 5%	No references provided	Does not meet the required number of references; some or all references poor quality choices.	Meets number of required references; all references high quality choices.	Exceeds number of required references; all references high quality choices.
8. Clarity, writing mechanics, and formatting requirements Weight: 10%	More than 6 errors present	5-6 errors present	3-4 errors present	0-2 errors present

StrayerLogoHoriz_RGB

ACC 564 – Assignments and Rubrics

Weekly Course Schedule

The purpose of the course schedule is to give you, at a glance, the required preparation, activities, and evaluation components of your course. For more information about your course, whether on-ground or online, access your online course shell.

The expectations for a 4.5 credit hour course are for students to spend 13.5 hours in weekly work. This time estimate includes preparation, activities, and evaluation regardless of the delivery mode.

Instructional Materials

In order to be fully prepared, obtain a copy of the required textbooks and other instructional materials prior to the first day of class. When available, Strayer University provides a link to the first three (3) chapters of your textbook(s) in eBook format. Check your online course shell for availability.

Review the online course shell or check with your professor to determine whether Internet-based assignments and activities are used in this course.

Strayer students are encouraged to purchase their course materials through our designated Strayer Bookstore. http://www.strayerbookstore.com If a lab is required for the course, the Strayer Bookstore is the only vendor that sells the correct registration code so that Strayer students may access labs successfully.

Discussions

To earn full credit in an online threaded discussion, students must have one original post and a minimum of one other post per discussion thread.

Please note: Material in the online class will be made available on the previous Thursday. As it is always possible that students could lose their work due to unforeseen circumstances, it is a best practice to routinely save a working draft in a separate file before posting in the course discussion area. Professors hold discussions during class time for on-ground students. Check with your professor if any additional discussion participation is required in the online course shell outside of class hours.

Tests

Tests (quizzes, midterm and final exams, essay exams, lab tests, etc.) are available for student access and completion through the online course shell. Check the online course shell to determine how you are expected to take the tests.

· Online students are to complete the test by Monday 9:00 a.m. Details regarding due dates are posted in the Blackboard Calendar tool.

· On-ground students are to complete the tests after the material is covered and before the next class session.

Assignments

A standardized performance grading rubric is a tool your professor will use to evaluate your written assignments. Review the rubric before submitting assignments that have grading rubrics associated with them to ensure you have met the performance criteria stated on the rubric.

Grades are based on individual effort. There is no group grading; however, working in groups in the online or on-ground classroom is acceptable.

Assignments for online students are always submitted through the online course shell. On-ground professors will inform students on how to submit assignments, whether in paper format or through the online course shell.

Resources

The Resource Center navigation button in the online course shell contains helpful links. Strayer University Library Resources are available here as well as other important information. You should review this area to find resources and answers to common questions.

Technical support is available for the following:

· For technical questions, please contact Strayer Online Technical Support by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact Technical Support via phone at (877) 642-2999.

· For concerns with your class, please access the Solution Center by logging in to your iCampus account at https://icampus.strayer.edu/login and submitting a case under “Student Center,” then “Submit Help Ticket.” If you are unable to log in to your iCampus account, please contact the IT Help Desk at (866) 610-8123 or at mailto:[email protected].

TurnItIn.com is an optional online tool to assess the originality of student written work. Check with your professor for access and use instructions.

The Strayer Policies link on the navigation bar in the online course shell contains academic policies. It is important that students be aware of these policies.