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26:010:680 Current Topics in Accounting Research Dr. Peter R. Gillett Associate Professor Department of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 2 Overview Introductions Four Topics * REA and Design Science * Uncertain Reasoning * Strategic and Emerging Technologies * Auditing Research & Behavioral Methodologies Syllabus Timetable The Big Picture Homework 1
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 3 Introductions Name Major Year Nationality Hobbies
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 4 Syllabus Memorandum Contact Information Textbooks Objectives Background Grading Assignments Participation Examinations Academic Integrity Withdrawal Policy University Closings About the Instructor
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 5 Timetable Class Date Topic Readings Assignments
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 6 Timetable REA and Design Science Uncertain Reasoning Strategic and Emerging Technologies Auditing Research & Behavioral Methodologies
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 7 The Big Picture Class participation counts! There will be a Literature Review on Strategic and Emerging Technologies in Accounting Research IN TEAMS You will individually prepare a Research Proposal on a topic relevant to the course materials There will be no Midterm and one Final Examination My role is to facilitate your learning You should be learning from each other not just from me, and not just by yourself – nor just in class
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 8 The Big Picture Clearly the class is designed round the twin assumptions that you will all come to class prepared, and that you will all participate actively Trust me, there is no alternative! You will regularly be randomly selected to LEAD discussions on the various assigned papers As well as learning new material we will be developing and practicing the professional skills of academic researchers
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Current Topics in Accounting Research January 19, 2011 Dr. Peter R. Gillett 9 Four papers for Class 1 Chen, Peter P-S.1976. "The Entity-relationship Model – Toward a Unified Model of Data" ACM Transactions on Database Systems (Vol.1, No.1): pp. 9-36. McCarthy, William E. 1979. "An Entity-relationship View of Accounting Models" The Accounting Review (Vol. LIV, No. 4): pp. 667-696. McCarthy, William E. 1982. "The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment" The Accounting Review (Vol. LVII, No. 3): pp. 554- 578.
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