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<body stylesrc="Timetable_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>INDEX</strong></font></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#TOP"><font size="1" face="Arial"><strong>TOP</strong></font></a></td> </tr> </table> <table border="0" cellpadding="0" cellspacing="0" width="115" height="95%"> <tr> <td align="right" valign="top" width="115"><a href="#September"><font size="1" face="Arial"><strong>SEPTEMBER</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="#October"><font size="1" face="Arial"><strong>OCTOBER</strong></font></a></td> </tr> <tr> <td align="right" 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width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" height="10"></td> </tr> <tr> <td align="right" valign="top" width="115"><a href="../CTAR07.html#Timetable" target="_parent"><font size="3" face="Arial"><strong>BACK</strong></font></a></td> </tr> <tr> <td align="right" valign="top" width="115"><img src="../../../images/dot_clear.gif" align="top" width="110" 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> 02/25/07</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"><p align="center"><img src="../../../images/rutgers.gif" alt="Rutgers" width="152" height="53"><br> <img src="../../../images/dot_clear.gif" width="300" height="1"></p> <h1 align="center"><a name="TOP"><font color="#000099">Timetable</font></a></h1> <h2 align="center">26:010:680<br> <font size="6">Current Topics in<br> Accounting Research<br> </font><br> Spring 2007<br> </h2> <div align="left"> <table border="0" cellpadding="3" width="516" id="table1"> <tr> <td valign="top" colspan="2" width="44"><img src="../../../images/dot_clear.gif" width="30" height="1"></td> <td valign="top" width="90"><img src="../../../images/dot_clear.gif" width="90" height="1"></td> <td valign="top" width="140"> </td> <td valign="top" width="109"><img src="../../../images/dot_clear.gif" width="75" height="1"></td> <td valign="top" width="81"><br> </td> </tr> <tr> <td valign="top" colspan="6" width="464">This course presents four main topic areas not generally covered in the regularly scheduled Financial Accounting, Managerial Accounting or Auditing courses.<br> </td> </tr> <tr> <td valign="top" colspan="2" width="44"></td> <td valign="top" width="90"></td> <td valign="top" width="140"></td> <td valign="top" width="109"></td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44"><font size="2" face="Arial"><strong>Class</strong></font><font face="Arial"><strong> </strong></font></td> <td valign="top" width="90"><font size="2" face="Arial"><strong>Date</strong></font><font face="Arial"><strong> </strong></font></td> <td valign="top" width="140"><font size="2" face="Arial"><strong>Topic </strong></font></td> <td valign="top" width="109"><font size="2" face="Arial"><strong>Readings</strong></font><font face="Arial"><strong> </strong></font></td> <td valign="top" width="81"><font size="2" face="Arial"><strong>Assignments</strong></font><font face="Arial"><strong><br> </strong></font></td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><b><font face="Arial"> REA and Design Science</font></b><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">1  </td> <td valign="top" width="90"><a name="January">January</a> 17  </td> <td valign="top" width="140">Introduction & Praxis</td> <td valign="top" width="109">P1<font face="Times New Roman">–</font>P4</td> <td valign="top" width="81">  </td> </tr> <tr> <td valign="top" colspan="2" width="44">2  </td> <td valign="top" width="90">January 24  </td> <td valign="top" width="140">Background Papers</td> <td valign="top" width="109">P5<font face="Times New Roman">–</font>P11</td> <td valign="top" width="81"> Homework 1</td> </tr> <tr> <td valign="top" colspan="2" width="44">3  </td> <td valign="top" width="90">January 31</td> <td valign="top" width="140">REA as an Accounting Ontology</td> <td valign="top" width="109">P12<font face="Times New Roman">–</font>P18</td> <td valign="top" width="81"> Homework 2</td> </tr> <tr> <td valign="top" colspan="2" width="44">4  </td> <td valign="top" width="90"><a name="February">February</a> 7  </td> <td valign="top" width="140">Accounting Ontologies and Design Science</td> <td valign="top" width="109">P19<font face="Times New Roman">–</font>P28</td> <td valign="top" width="81"> Homework 3</td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" colspan="4" width="384"><b><font face="Arial"> Artificial Intelligence / Emerging Technologies</font></b><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44">5 </td> <td valign="top" width="90">February 14<br> </td> <td valign="top" width="140">Rule-Base (Heuristic) Expert Systems<br> Belief Functions</td> <td valign="top" width="109">P29<font face="Times New Roman">–P</font>34</td> <td valign="top" width="81">  </td> </tr> <tr> <td valign="top" colspan="2" width="44">6 </td> <td valign="top" width="90">February 21  <br> </td> <td valign="top" width="140">Local Propagation<br> Bayesian Networks and Hugin<br> Valuation Networks<br> Possibility Theory<br> Spohn's Epistemic Calculus</td> <td valign="top" width="109">P35<font face="Times New Roman">–P</font>37</td> <td valign="top" width="81"> Homework 4</td> </tr> <tr> <td valign="top" colspan="2" width="44">7  </td> <td valign="top" width="90"> February 28 </td> <td valign="top" width="140">Imprecise Probabilities, Previsions and Gambles</td> <td valign="top" width="109">P38<font face="Times New Roman">–P</font>40</td> <td valign="top" width="81">Homework 5</td> </tr> <tr> <td valign="top" colspan="2" width="44">8  </td> <td valign="top" width="90"><a name="March">March</a> 7<br> </td> <td valign="top" width="140">AI/ET Research<br> Neural Networks<br> Genetic Programming</td> <td valign="top" width="109">***</td> <td valign="top" width="81"> Literature Review and Bibliography</td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" width="90">March 14  </td> <td valign="top" width="330" colspan="3"><i><a name="Spring Recess">Spring Recess</a></i><br> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" width="420" colspan="4"><font face="Arial"><b> Ethics in Accounting</b></font></td> </tr> <tr> <td valign="top" colspan="2" width="44">9  </td> <td valign="top" width="90">March 21 </td> <td valign="top" width="140">Ethics</td> <td valign="top" width="109">Chapters 1<font face="Times New Roman">–</font>9</td> <td valign="top" width="81"> Homework 6</td> </tr> <tr> <td valign="top" colspan="2" width="44">10  </td> <td valign="top" width="90">March 28</td> <td valign="top" width="140">Business Ethics</td> <td valign="top" width="109">***</td> <td valign="top" width="81">Research Proposal Topic</td> </tr> <tr> <td valign="top" colspan="2" width="44">11  </td> <td valign="top" width="90"><a name="April">April</a> 4  <br> </td> <td valign="top" width="140">Ethics in Accounting</td> <td valign="top" width="109">***</td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" width="420" colspan="4"><b><font face="Arial"> Behavioral Research Methodologies</font></b></td> </tr> <tr> <td valign="top" colspan="2" width="44">12  </td> <td valign="top" width="90">April 11  </td> <td valign="top" width="140">Behavioral Auditing</td> <td valign="top" width="109">P41<font face="Times New Roman">–P</font>42</td> <td valign="top" width="81">Draft Research Proposal</td> </tr> <tr> <td valign="top" colspan="2" width="44">13  </td> <td valign="top" width="90">April 18  </td> <td valign="top" width="140">Structural Equation Modeling</td> <td valign="top" width="109"> P43<font face="Times New Roman">–P</font>45</td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="2" width="44">14  </td> <td valign="top" width="90">April 25  </td> <td valign="top" width="140">Linear Mixed Models<br> Loglinear Analysis</td> <td valign="top" width="109">P46<font face="Times New Roman">–P</font>47</td> <td valign="top" width="81">Research Proposal</td> </tr> <tr> <td valign="top" colspan="2" width="44"> </td> <td valign="top" width="90">  </td> <td valign="top" colspan="2" width="220"> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="3" width="144"><font size="3"><em>Notes:</em></font><font size="4"><em> </em></font></td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"><br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">1. </td> <td valign="top" colspan="4" width="384">Numerical references to papers (P) are to the list below.<br> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">2. </td> <td valign="top" colspan="4" width="384">Chapter references are to: Pojman, Louis P. 2006. "Ethics: Discovering Right and Wrong." 5<sup>th</sup> Edition: Thomson/Wadsworth.<br> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">3. </td> <td valign="top" colspan="4" width="384">*** <i>Details of papers to be announced during the course of the semester.</i> </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29"> </td> <td valign="top" width="90"> </td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" colspan="3" width="144"><em>References</em></td> <td valign="top" width="140"> </td> <td valign="top" width="109"> </td> <td valign="top" width="81"> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">1. </td> <td valign="top" colspan="4" width="384">Chen, Peter P-S.1976. "The Entity-relationship Model <font face="Times New Roman">–</font> Toward a Unified Model of Data" <i>ACM Transactions on Database Systems</i> (Vol.1, No.1): pp. 9-36.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">2.</td> <td valign="top" colspan="4" width="384">McCarthy, William E. 1979. "An Entity-relationship View of Accounting Models" <i>The Accounting Review</i> (Vol. LIV, No. 4): pp. 667-696. </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">3.</td> <td valign="top" colspan="4" width="384">McCarthy, William E. 1982. "The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment" <i>The Accounting Review</i> (Vol. LVII, No. 3): pp. 554-578. </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">4.</td> <td valign="top" colspan="4" width="384">McCarthy, William E. 2003. "The REA Modeling Approach to Teaching Accounting Information Systems" <i>Issues in Accounting Education</i> (Vol. 18, No. 4): pp. 427-441. </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">5.</td> <td valign="top" colspan="4" width="384">Mattesich, Richard. 1964. "Accounting and Analytical Methods" Chapters 1-3. Richard D. Irwin: Homewood, IL.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">6.</td> <td valign="top" width="420" colspan="4">Sorter, George. 1969. "An 'Events' Approach to Basic Accounting Theory" <i>The Accounting Review</i>, pp. 12-19.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">7.</td> <td valign="top" width="420" colspan="4">Yu, S. C. 1976. "The Structure of Accounting Theory" Chapter 8. The University Presses of Florida: Gainesville, FL.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">8. </td> <td valign="top" width="420" colspan="4">Bubenko, Janis. 1977. "The Temporal Dimension in Information Modeling" Research Report RC 6187. IBM Research Laboratories: Yorktown Heights, NY. In <i> Architecture and Models in Data Base Management Systems</i>: pp. 93-118</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">9. </td> <td valign="top" width="420" colspan="4">Everest, Gordon C. and Ron Weber. 1977. "A Relational Approach to Accounting Models" <i> The Accounting Review</i> (Vol. LII, No. 2):  pp. 340-359. </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">10. </td> <td valign="top" width="420" colspan="4">Smith, John Miles and Diane C. P. Smith. 1977. "Database Abstractions: Aggregation" <i> Communications of the ACM</i> (Vol. 20, No. 6): pp. 405-413</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">11. </td> <td valign="top" width="420" colspan="4">Smith, John Miles and Diane C. P. Smith. 1977. "Database Abstractions: Aggregation and generalization" <i>ACM Transactions on Database</i> (Vol. 2, No. 2): pp. 105-133.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">12. </td> <td valign="top" width="420" colspan="4">Geerts, Guido L. and William E. McCarthy. 2002. "An Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture" International Journal of Accounting Information Systems (No. 3, 2002): pp. 1-16.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">13. </td> <td valign="top" width="420" colspan="4">Lampe, James C. "Discussion of an Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture" International Journal of Accounting Information Systems (No. 3, 2002): pp. 17-34.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">14.</td> <td valign="top" width="420" colspan="4">Geerts, Guido L. and William E. McCarthy. 2000. “The Ontological Foundation of REA Enterprise Information Systems”. <i>Working Paper</i><span style="font-size:9pt;color:black;mso-color-index:3">. </span></td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">15. </td> <td valign="top" width="420" colspan="4">Gruber, Thomas. 1993. "A translation Approach to Portable Ontologies" <i>Knowledge Acquisition</i> (Vol. 5, No. 2): pp. 199-220.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">16. </td> <td valign="top" width="420" colspan="4"><p:colorscheme colors="#ccccff,#000000,#919191,#000000,#ccccff,#ff0000,#000000,#ffffcc"/> <div v:shape="_x0000_s1026" class="O" style="tab-interval:.9947in"> <div style="mso-line-spacing:"80 20 0";mso-margin-left-alt:215"> <span style="font-size:50%"> <span style="mso-special-format:bullet;color:#CC0000; position:absolute;left:-4.6%;top:.3em;font-family:"Monotype Sorts";font-size: 75%">n</span></span>Guarino, Nicola. 1998. "Formal Ontology and Information Systems" Formal Ontology In Information Systems. IOS Press: Amsterdam, pp. 3-15.</div> </div> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">17. </td> <td valign="top" width="420" colspan="4"><p:colorscheme colors="#ccccff,#000000,#919191,#000000,#ccccff,#ff0000,#000000,#ffffcc"/> <div v:shape="_x0000_s1026" class="O" style="tab-interval:.9947in"> <div style="mso-line-spacing:"80 20 0";mso-margin-left-alt:215"> <span style="font-size:50%"> <span style="mso-special-format:bullet;color:#CC0000; position:absolute;left:-5.09%;top:.3em;font-family:"Monotype Sorts";font-size: 75%">n</span></span>Zúñiga, Gloria L. 2001. “Ontology: Its Transformation from Philosophy to Information Systems” <i>FOIS ’01</i>.</div> </div> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">18. </td> <td valign="top" width="420" colspan="4"><p:colorscheme colors="#ccccff,#000000,#919191,#000000,#ccccff,#ff0000,#000000,#ffffcc"/> <div v:shape="_x0000_s1026" class="O" style="tab-interval:.9947in"> <div style="mso-line-spacing:"80 20 0";mso-margin-left-alt:215"> <span style="font-size:50%"> <span style="mso-special-format:bullet;color:#CC0000; position:absolute;left:-4.91%;top:.3em;font-family:"Monotype Sorts";font-size: 75%">nSS</span></span>Smith, Barry. 1998. “The Basic Tools of Formal Ontology”. <i>Formal Ontology in Information Systems</i> (ed.  N. Guarino). </div> </div> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">19. </td> <td valign="top" width="420" colspan="4">ISO/IEC 15944-4:2006 Information Technology - Business Agreement Semantic Descriptive Techniques -- Part 4: Business Transaction Scenarios – Accounting and Economic Ontology.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">20. </td> <td valign="top" width="420" colspan="4"><p:colorscheme colors="#ccccff,#000000,#919191,#000000,#ccccff,#ff0000,#000000,#ffffcc"/> <div v:shape="_x0000_s1026" class="O" style="tab-interval:.9947in"> <div style="mso-line-spacing:"80 20 0";mso-margin-left-alt:215"> <span style="font-size:50%"> <span style="mso-special-format:bullet;color:#CC0000; position:absolute;left:-5.0%;top:.3em;font-family:"Monotype Sorts";font-size: 75%">n</span></span>Partridge, Christopher. 2002. “Shifting the Ontological Foundations of Accounting’s Conceptual Scheme”.<span style="font-size:9pt;color:black;mso-color-index: 3"> </span></div> </div> </td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">21. </td> <td valign="top" width="420" colspan="4">Wand, Yair and Ron Weber. 1990. "An Ontological Model of an Information System" IEEE Transactions on Software Engineering (Vol. 16, No. 11): pp. 1282-1292.</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">22. </td> <td valign="top" width="420" colspan="4">Weber, Ron. 2002. "Ontological Issues in Accounting Information Systems." In <i> Researching Accounting as an Information Systems Discipline</i>. American Accounting Association, pp. 13-33</td> </tr> <tr> <td valign="top" width="5"></td> <td valign="top" width="29">23. </td> <td valign="top" width="420" colspan="4"> <p class="MsoNormal" style="text-indent: 0in; line-height: normal; margin-left: 0in"> Vandenbossche, P. E. A. and J. C. Wortmann. 2006. "Why Accounting Data Models from Research are not Incorporated in ERP Systems". Paper presented at the 2nd International REA Technology Workshop, June 25, 2006.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">24.</td> <td valign="top" width="420" colspan="4">March, S.T. and G. F. Smith. 1995. "Design and Natural Science Research on Information Technology" <i>Decision Support Systems</i> (Vol. 15): pp. 251-266.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">25.</td> <td valign="top" width="420" colspan="4">David, Julie S., G. Gerard, and William E. McCarthy. 2002. "Design Science: An REA Perspective on the Future of AIS." In <i>Researching Accounting as an Information Systems Discipline</i>. American Accounting Association, pp. 35-63</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">26.</td> <td valign="top" width="420" colspan="4">2007. Design Research in Information Systems. Web Site.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">27.</td> <td valign="top" width="420" colspan="4">Dunn, Cheryl and Sev Grabski. 2002. Empirical Research in Semantically Modeled Accounting Systems" In <i>Researching Accounting as an Information Systems Discipline</i>. American Accounting Association, pp. 157-180.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">28.</td> <td valign="top" width="420" colspan="4">Hruby, Pavel. 2002. "Universal Enterprise Model: Business Pattern Language." Microsoft Business Solutions, Denmark. </td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">29.</td> <td valign="top" width="420" colspan="4">Shortcliffe, E., and B. G. Buchanan. 1975. "A Model of Inexact Reasoning in Medicine" <em>Mathematical Biosciences</em> (Vol. 23).</td> </tr> <tr> <td valign="top" width="5" height="65"> </td> <td valign="top" width="29" height="65">30.</td> <td valign="top" width="420" colspan="4" height="65">Duda, R. O., P. E. Hart, and N. J. Nilsson. 1976. "Subjective Bayesian Methods for Rule-Based Inference Systems" <em>Proceedings National Computer Conference (AFIPS)</em> 15.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">31.</td> <td valign="top" colspan="4">Gillett, Peter. R. 1993. "Automated Dynamic Audit Programme Tailoring: An Expert System Approach" <i>Auditing: A Journal of Practice and Theory</i>. (Vol. 12, Supplement): pp. 173-193.</td> </tr> <tr> <td valign="top" width="5"> </td> <td valign="top" width="29">32.</td> <td valign="top" colspan="4">Shafer, Glenn. and Rajendra. P. Srivastava. 1990. 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