Syllabus Frame

<body stylesrc="Syllabus_No_Frames.html" background="../../../images/scarletback.gif" bgcolor="#FFFFCC" text="#000000" link="#FFFFFF" vlink="#FFFFFF" alink="#FFFFFF">  <div align="left"> <table border="0"> <tr> <td align="right" valign="top" width="115"><table border="0" cellpadding="0" cellspacing="0" width="115" height="95%"> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="4" face="Arial"><strong>CONTENTS</strong></font></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#MEMORANDUM"><font size="1" face="Arial"><strong>MEMORANDUM</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#CONTACT"><font size="1" face="Arial"><strong>CONTACT</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#OBJECTIVES"><font size="1" face="Arial"><strong>OBJECTIVES</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#BACKGROUND"><font size="1" face="Arial"><strong>BACKGROUND</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#GRADING"><font size="1" face="Arial"><strong>GRADING</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#HOMEWORK AND ASSIGNMENTS"><font size="1" face="Arial"><strong>HOMEWORK</strong></font></a></td> </tr> <tr> <td align="right" valign="top"><a href="#PARTICIPATION"><font size="1" face="Arial"><strong>PARTICIPATION</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#EXAMINATIONS"><font size="1" face="Arial"><strong>EXAMINATIONS</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#ACADEMIC INTEGRITY"><font size="1" face="Arial"><strong>INTEGRITY</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#WITHDRAWAL POLICY"><font size="1" face="Arial"><strong>WITHDRAWAL</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#UNIVERSITY CLOSINGS"><font size="1" face="Arial"><strong>CLOSINGS</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#ABOUT THE INSTRUCTOR"><font size="1" face="Arial"><strong>INSTRUCTOR</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><font size="1" face="Arial"><strong> <a target="_parent" href="../AIS10.html#copyright">COPYRIGHT NOTICE</a></strong></font></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><font size="3" face="Arial"><strong> <a target="_parent" href="../AIS10.html#Syllabus">BACK</a></strong></font></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="115" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="2"><em>Last updated</em></font></td> </tr> <tr> <td align="right" valign="top" width="115"><font color="#FFFFFF" size="2"><em> 09/01/10</em></font></td> </tr> </table> </td> <td valign="top" width="15"><img src="../../../images/dot_clear.gif" width="15" height="1"></td> <td valign="top" width="450"> <div align="left"> <table border="0"> <tr> <td valign="top" width="450"><p align="center"> <img border="0" src="../../../images/RU_RBS_r1a.jpg" width="462" height="75"><br> <img src="../../../images/dot_clear.gif" width="300" height="1"></p> <h1 align="center"><font color="#000099">Syllabus</font></h1> <h2 align="center">33:010:458<br> <font size="6">Accounting Information Systems</font><br> Fall 2010<br> </h2> <div align="left"><table border="0" cellpadding="3" height="40"> <tr> <td valign="top"><a name="MEMORANDUM"><font face="Arial"><strong>MEMORANDUM</strong></font></a></td> </tr> <tr> <td valign="top">Accounting Information Systems Students<br> September 1, 2010<br> <p>The syllabus for this course is attached to this memorandum. It contains information about grading, homework, examinations, and my course philosophy and policies. A separate document contains the timetable for the semester.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">The syllabus indicates Office Hours when I will set aside time to deal with any questions or concerns you may have. However, although I have a number of scheduled commitments, I am usually in and around the Rutgers Business School, either in New Brunswick or in Newark, throughout the week (except for Fridays, when I may be at Senate or other meetings). If you have a quick question, feel free to drop in at any time; if you have an issue that you feel will require a more lengthy discussion or a considered response, and you are not able to meet with me during the advertised Office Hours, <em>please feel free to make an appointment to see me at some other mutually convenient time</em>.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Your study of Accounting Information Systems will encourage you to integrate your existing knowledge of business processes and accounting information, and to add to them knowledge and skills relating to the application of information technology. It will begin at a very general level, but rapidly proceed to the development of very specific skills in building systems to provide valuable information in support of business decision making. Success in accounting requires considerable knowledge, skill and dedication. This course aims to provide you with the first two ingredients - but you will need to supply the third yourself. Since most students have had limited exposure to AIS, there is a great deal of new information to learn, and I believe it will be essential to your success that you keep up to date with the material on a regular basis. This process can begin only with your effective preparation <i>before</i> class. Our class time will be devoted to consolidating your understanding, providing a structured framework for your knowledge, and working in groups. Much of the material is conceptual in nature, and computer assignments and projects will be used to help begin the process of converting the new knowledge into practical skills. There will be a significant amount of group work: this reflects the work environment of the accountant in practice, and is intended more to maximize learning opportunities than to minimize individual effort. You will find the ability to work in teams a critical success factor for your career in accounting, along with effective communication skills.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">The various policies and procedures for the course will be followed strictly and without exception. Chapter quizzes and multiple choice questions are designed to provide a focus for your reading from the textbooks, and a vehicle for your own assessment of how successfully you have studied a Chapter. They are primarily learning aids, rather than evaluation techniques. Every effort will be made to grade homework, projects and examinations promptly and accurately. Grades will be posted on Blackboard. In order to benefit from your efforts, please be sure to check your homework answers. Otherwise you will have made most of the effort for only a fraction of the potential benefit.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Although you are encouraged to seek help from your classmates or from me if you encounter difficulties when you are working homework problems, you should not copy work that is to be submitted for grades from others. This applies mainly to multiple choice questions. Review and discussion questions will be discussed in class. Needless to say, examinations are expected to be the results of your own efforts alone.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">My goal is that if you make the effort required to succeed in this class, you will be well prepared for a future career in accounting, and ready to face the challenges of a rapidly changing business environment. This will require hard work on all sides. I am sure you will expect me to be prepared for every class, and I intend to be. In return, I expect you to be both present and prepared. In addition, I expect you to participate in classroom activities to the fullest extent possible given the number of people present. Remembering and understanding the material are both necessary; they will take time, and will require regular study. It is most unlikely that pre-examination cramming will be successful as a study technique.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">I will be giving this course my best effort throughout the semester, and I need you to do the same if I am to achieve my goal. I am looking forward to working with you. Accounting Information Systems play a vital role in supporting the effective management of business enterprises, and you will see that I take a serious view of the commitment we will all need to make if the course is to be a success. However, nothing in this memorandum is meant to suggest that we should not enjoy our semester together. Studying can be both rewarding and fun in itself, but if you see opportunities for adding fun to our class that I have missed, please do not hesitate to draw them to my attention. I wish you every success in studying AIS.</p> <p>Yours sincerely</p> <p>Peter R Gillett<br> </p> </td> </tr> </table> </div><div align="left"><table border="0" width="450"> <tr> <td valign="top" width="112"> <img src="../../../images/dot_clear.gif" hspace="55" width="1" height="1"></td> <td valign="top" width="324"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" width="112"><a name="CONTACT"><strong>Room:</strong></a><strong> </strong></td> <td valign="top" width="324">BE 213<br> </td> </tr> <tr> <td valign="top" width="112"><strong>Time: </strong></td> <td valign="top" width="324">MW 1:40 - 3:00 / 3:20 - 4:40 /  5:00 - 6:20 /  8:10 - 9:30 <br> </td> </tr> <tr> <td valign="top" width="112"><strong>Instructors: </strong></td> <td valign="top" width="318">Professor Peter R. Gillett<br> Professor Vasundhara Chakraborty<br> </td> </tr> <tr> <td valign="top" width="112"><strong>Teaching Assistant:</strong></td> <td valign="top" width="318">Roman Chychyla</td> </tr> <tr> <td valign="top" width="112"><strong>Office: </strong></td> <td valign="top" width="324">Levin 231<br> </td> </tr> <tr> <td valign="top" width="112"><strong>Telephone: </strong></td> <td valign="top" width="324">Dr. Gillett: 732-445-4765 <br> Ms. Chakraborty: <br> Mr. Chychyla: <br> </td> </tr> <tr> <td valign="top" width="112"><strong>Fax: </strong></td> <td valign="top" width="324">732-445-3201<br> </td> </tr> <tr> <td valign="top" width="112"><strong>E-mails: </strong></td> <td valign="top" width="324"><a href="mailto:gillett@business.rutgers.edu">gillett@business.rutgers.edu</a><br> <span id="spnFrom" oncontextmenu="_e(this,this._e_oncontextmenu)" class="rwRRO" title="vasuchau@gmail.com" ondblclick="_e(this,this._e_ondblclick)" onclick="_e(this,this._e_onclick)" _e_onclick="selEm(_this);" _e_ondblclick="onDblClkRcp();" _ao="3" _em="vasuchau@gmail.com" _rt="SMTP" _dn="Vasundhara Chaudhuri Chakraborty" _fJnk="1" _e_oncontextmenu="onRwCm();"> <a href="mailto:vasuchau@gmail.com">vasuchau@gmail.com</a></span><br> <a href="mailto:chychyla@pegasus.rutgers.edu"> chychyla@pegasus.rutgers.edu</a><br> </td> </tr> <tr> <td valign="top" width="112"><strong>Office Hours: </strong></td> <td valign="top" width="324">MW 6:30 - 8:00 or at other times by appointment<br> </td> </tr> <tr> <td valign="top" width="112"><strong>Texts: </strong></td> <td valign="top" width="324"><i>Accounting Information Systems: A Database Approach.</i> Murthy & Groomer (Cybertext Publishing, 2010).<br> </td> </tr> <tr> <td valign="top" width="112"> </td> <td valign="top" width="324"><i>Building Accounting Systems Using Access 2007.</i> Perry, Schneider & Newmark. (South-Western, 2010).<br> ISBN: 0-324-66527X<br> </td> </tr> <tr> <td valign="top" width="112"><strong>Recommended:</strong></td> <td valign="top" width="324"><i>Wall Street Journal</i></td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3"> <tr> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"></td> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2"><a name="OBJECTIVES"><font face="Arial"><b>OBJECTIVES</b></font></a></td> </tr> <tr> <td valign="top" colspan="2">At the conclusion of this course, students should have gained:<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an enhanced understanding of business enterprises and business processes<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an awareness of the role of information and accounting systems in business management<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an understanding of traditional accounting information systems and criticisms of them<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an understanding of semantic modeling and event driven accounting information systems<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an understanding of internal control over financial reporting and information systems</td> </tr> <tr> <td valign="top"> </td> <td valign="top">familiarity with the development, documentation, control and audit of accounting information systems<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">familiarity with the use of database management software in developing modern accounting information systems<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">experience of working in groups<br> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">an introduction to financial reporting using XBRL</td> </tr> <tr> <td> </td> <td>an introduction to accounting software packages and Enterprise Resource Planning systems.<br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3"> <tr> <td valign="top"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top"><a name="BACKGROUND"><font face="Arial"><b>BACKGROUND</b></font></a></td> </tr> <tr> <td valign="top">Students who have not taken prior courses in computers and their applications, or who do not have a basic understanding of microcomputers and basic Internet technologies, may have to spend additional time learning computer hardware and software concepts, and familiarizing themselves with the use of word processing and other software. Students should expect classes to be a mixture of lecture, discussion and demonstration, and should anticipate the need to develop personal skills during the semester in addition to learning textbook material. Prior preparation for class is expected. Attendance and active participation are strongly encouraged.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Any students who consider themselves disabled should communicate directly with the Dean's Office early in the semester so that the nature of their disability and any necessary accommodations can be determined. <br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" width="400"> <tr> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"></td> <td valign="top" width="300"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"></td> <td align="right" valign="top" width="40"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"></td> <td valign="top" width="20"> <img src="../../../images/dot_clear.gif" hspace="7" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="4"><a name="GRADING"><font face="Arial"><b>GRADING</b></font></a></td> </tr> <tr> <td valign="top"> </td> <td valign="top"><font face="Arial"><b>Total Possible Points:</b></font></td> <td align="right" valign="top" width="37"> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Chapter Quizzes (12 x 5 x 2) </td> <td align="right" valign="top" width="37">120<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Multiple Choice Questions (10 x 10) </td> <td align="right" valign="top" width="37">100<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">XBRL Exercise</td> <td align="right" valign="top" width="37">30<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Group Project </td> <td align="right" valign="top" width="37">350<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Classroom Participation </td> <td align="right" valign="top" width="37">150<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Mid-Term Examination </td> <td align="right" valign="top" width="37">250<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">Final Examination </td> <td align="right" valign="top" width="37">500<br> ____<br> </td> <td valign="top"> </td> </tr> <tr> <td valign="top"> </td> <td valign="top">TOTAL </td> <td align="right" valign="top" width="37">1500<br> ____<br> </td> <td valign="top"><br> </td> </tr> </table> </div><div align="left"><table border="0" cellpadding="3" width="450"> <tr> <td colspan="2" width="440">Murthy & Groomer contains 14 Chapter Quizzes, and Perry & Newmark 12 sets of Multiple Choice Questions. In each case, your worst two scores (including 0 for a missed or late item) will be dropped.<br> </td> </tr> <tr> <td colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="EXTRA CREDIT"><font face="Arial"><b>EXTRA CREDIT</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">An optional extra credit project will be worth 30 points. Students are invited to document and summarize developments in business computing and information systems reported in the Wall Street Journal during the year.<br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="HOMEWORK AND ASSIGNMENTS"><font face="Arial"><b>HOMEWORK AND  ASSIGNMENTS</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">All homework and assignments are due at the beginning of the class period shown on the attached schedule.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Group projects will be graded based on the quality of the group's work product, as assessed by me; individual grades for the group project, however, will also take into account my assessment of the effectiveness of the individual student's participation in group activities, informed by evaluations completed by all group members at the end of the semester.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Unless otherwise determined by the instructor, solutions to multiple choice questions must be submitted electronically prior to the start of class, and will be graded based on one point for each correct solution. As all these assignments will be discussed in class, late assignments will not be graded.<br> </td> </tr> <tr> <td colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td colspan="2" width="440"><a name="PARTICIPATION"><font face="Arial"><b>PARTICIPATION AND DECORUM</b></font></a></td> </tr> <tr> <td colspan="2" width="440">Participation grades will be assigned based on my assessment of how consistently and how effectively you contribute to the learning experiences of the class by your active participation. Factors assessed will include, but will not necessarily be limited to, demonstrated preparation of assigned discussion questions, posing or answering questions during class, student-lead discussions, and postings to the Blackboard Discussion Board. A pre-condition of your participation, of course, will be your physical presence in class.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1"><span style="font-size: 10.0pt; font-family: Arial,sans-serif; letter-spacing: -.1pt">A</span>ttendance in class is expected. Student athletes on recognized Rutgers University teams participating in inter-collegiate contests who expect to miss class and/or examinations due to events that conflict with class must inform me of the dates on which those events will occur in writing by the end of the second week of classes. <br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Although late arrival for class cannot always be avoided, persistent lateness is a discourtesy to me and to your fellow students, and will be penalized as part of the class participation grade along with absence. It is my policy to teach with the classroom doors closed; if you arrive late please close the door again quietly and avoid disturbing those of us who are already at work. You are expected to behave in class in a manner appropriate for professional accounting students.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Quality of participation is more important than quantity; too much is no better than too little; the ability or intention to participate is not a substitute for actually doing so. Be adventurous: wrong answers will gain you nothing - but they will not lose you points you have already gained!<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Changing student mores and social conditions now dictate that some rules for classroom decorum need to be spelled out. You are expected to follow these:<br> </td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> attend class</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> arrive on time</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> remain until the end</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> close the door - quietly - if you enter late</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not bring food or drinks to class</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not read newspapers or other non-class related materials</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not complete crosswords or work on other puzzles</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not listen to radios, CDs, iPods or other entertainment devices</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not accept or make telephone calls</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not read or send text messages</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> turn off all cell phones, beepers, pagers, etc.</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not study for, or work on assignments for, other classes</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not check your email, browse the Internet, or conduct other business</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> do not engage in  conversations between students other than as part of designated class activities</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> be polite to each other and to me</td> </tr> <tr> <td valign="top" width="19">  </td> <td valign="top" width="413"> behave appropriately as Rutgers students in a professional school.</td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="EXAMINATIONS"><font face="Arial"><b>EXAMINATIONS</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">There will be a single mid-term examination on the day shown on the timetable. There will be no make-up for the mid-term examination. Graded examinations will not be returned, but will be reviewed in class and may be reviewed in my office.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">You <i>must</i> take the Final Examination in order to pass the course. The Final Examination will be comprehensive, but some emphasis will be placed on new material covered since the mid-term.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">A single make-up examination will be given in January if necessary for students unable to take the Final Examination during its scheduled period due to documented medical problems, participation in other university-sanctioned activities, or required religious observances.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Examinations will be closed book, and calculators will be neither required nor permitted. Examination questions will be a mixture of multiple choice, essay questions, and problems, and may cover any material in <i>assigned</i> sections of the textbooks or handouts (whether or not they surfaced in class discussions), any matters discussed in class (whether or not they are in the textbook or handouts), and matters arising from the computer assignments and projects.<br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="ACADEMIC INTEGRITY"><font face="Arial"><b>ACADEMIC INTEGRITY</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">University policy on academic integrity will be strictly enforced; penalties for cheating are severe. All suspected violations will be pursued and maximum penalties may be expected to be imposed. Academic dishonesty is always unacceptable, and never more so than in a professional school. The Rutgers University Interim Academic Integrity Policy effective September 2, 2008 may be viewed at <a href="http://academicintegrity.rutgers.edu/integrity.shtml"> http://academicintegrity.rutgers.edu/integrity.shtml</a>. The University Code of Student Conduct may be viewed at <a href="http://www.rci.rutgers.edu/~polcomp/judaff/docs/UCSC.pdf"> http://www.rci.rutgers.edu/~polcomp/judaff/docs/UCSC.pdf</a>. Our Honor Code, which <span style="font-size: 12.0pt; font-family: 'Times New Roman',serif"> suggests a higher set of standards to which RBS students adhere,</span> states: <span style="font-size: 12.0pt; font-family: 'Times New Roman',serif"> “I pledge, on my honor, that I have neither received nor given any unauthorized assistance on this examination (assignment).”</span><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="WITHDRAWAL POLICY"><font face="Arial"><b>WITHDRAWAL POLICY</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">The last day to withdraw from this course with a "W" grade is October 27. Should you choose to withdraw between the date of the mid-term examination and October 27 a grade of WP will be assigned if your total score at the time I receive formal notification is at least 60% of the possible points available; otherwise, a grade of WF will be assigned. Late withdrawals will be given the appropriate letter grade based on the actual number of points accumulated at the time of withdrawal.<br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="UNIVERSITY CLOSINGS"><font face="Arial"><b>UNIVERSITY CLOSINGS</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">The class will meet as scheduled if the University is open. Should the University close for any reason, any assignments due that day will be accepted at the next class meeting, but subsequent assignments will not automatically be postponed. If the University is closed on a day that an examination is scheduled, then the examination will be deferred until the next class meeting. If classes are canceled by the university due to inclement weather, an announcement will be made on radio station WCTC 1450 as well as on other local area AM and FM stations. University wide closing and class cancellation information is also available on the recorded message system at the following number: 732-932-INFO and also provided online at: campusstatus.rutgers.edu.<br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><a name="ABOUT THE INSTRUCTOR"><font face="Arial"><b>ABOUT THE INSTRUCTOR</b></font></a></td> </tr> <tr> <td valign="top" colspan="2" width="440">Peter R. Gillett is an Associate Professor in the Department of Accounting and Information Systems of the Faculty of Management at Rutgers. He holds B.A. and M.A. degrees in Mathematics and Philosophy from the University of Oxford, and a Ph. D. in Business from the University of Kansas, where he was the Ronald G. Harper Doctoral Fellow in the School of Business, and held the Ernst & Young Doctoral Fellowship in the Ernst & Young Center for Auditing Research and Advanced Technology.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Prior to joining Kansas, he spent from 1975 to 1992 in professional practice as an auditor, EDP auditor, and management consultant. After nine years with Price Waterhouse in London, he joined Grant Thornton's National office as National Computer Audit Partner, and subsequently assumed roles as Partner in charge of Advanced Audit Techniques, and European Director of Audit Methods. He is a Fellow of the Institute of Chartered Accountants in England and Wales, a Member of the British Computer Society, a Member of the Institute for the Management of Information Systems, and a Fellow of the Institute of Management. In addition, he belongs to the American Accounting Association, where he has been active in the Auditing and Artificial Intelligence/ Emerging Technologies sections, and to the American Statistical Association.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Dr. Gillett has taught courses on Managerial Information Systems, Accounting Information Systems, Auditing, Advanced Auditing, Expert Systems, Internet Technologies and Electronic Business, Social Science Research Methods, and Current Topics in Accounting Research. He is a member of the Editorial Board of several academic journals, including <i> Auditing: A Journal of Practice & Theory</i>, in which he has also published. He has published in a number of other academic journals, including the <i>International Journal of Approximate Reasoning</i>, and the <i>Annals of Mathematics and Artificial Intelligence</i>. In addition to numerous articles in professional journals in the U.K., he has contributed a chapter on audit judgment to a monograph on <i>Auditing Practice, Research and Education</i> published by the AICPA, and to a recent book on <i>Belief Functions in Business Decisions</i>.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">His dissertation "A Comparative Study of Audit Evidence and Audit Planning Models Using Uncertain Reasoning" won the 1997 Outstanding Dissertation Award at the University of Kansas. His current research is studying the use of uncertain reasoning techniques in audit planning models, the representation of causality in auditing using event spaces, and the foundations of subjective probability and lower and upper previsions. He is also working with former Ph.D. students on research involving Corporate Transparency, and Accountability, Reputation Costs and Opportunistic Auditor Behavior.<br> <img src="../../../images/dot_clear.gif" hspace="10" width="1" height="1">Dr. Gillett is the Faculty Secretary of the Rutgers Business School - Newark and New Brunswick, serves on the University Senate and the Senate Executive Committee, chairs the University Structure and Governance Committee, and is the Faculty Advisor to the Rutgers University Glee Club and the Rutgers University Kirkpatrick Choir. Until recently, he was the Academic Director of the Prudential Business Ethics Center at Rutgers. He also sings with the Rutgers University Kirkpatrick Choir, as well as the Riverside Choral Society in Manhattan, and was inducted as an Honorary Member of the Rutgers University Glee Club in 2008. Professor Gillett was the Beta Alpha Psi Professor of the Year for 2009.</td> </tr> <tr> <td valign="top" colspan="2" width="440"> <img src="../../../images/dot_clear.gif" hspace="1" vspace="5" width="1" height="1"><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><font face="Arial"><b><i>NOTE</i></b></font><br> </td> </tr> <tr> <td valign="top" colspan="2" width="440"><i>You are strongly advised not to print the whole of the on-line textbook at one time, as materials my change during the course of the semester. It makes more sense to print individual chapters to bring with you to class. </i> </td> </tr> </table> </div></td> <td valign="top" width="5"><img src="../../../images/dot_clear.gif" width="5" height="1"></td> </tr> </table> </div> </td> <td valign="top" width="5"><img src="../../../images/dot_clear.gif" width="5" height="1"></td> </tr> </table> </div>  </body>