...M. (2011). Strategic Staffing (2nd ed.). Pearson/Prentice Hall. ISBN-10: 0136109748 ISBN-13: 978-0136109747 We will also be using Sakai for the course. Instructions are below. Please check Sakai for the most current syllabus and weekly assignments. Using Sakai 1. 2. 3. 4. 5. Go to: http://sakai.rutgers.edu Login using your Rutgers netid and password Click on the TAB “Managing Workforce Flow” If you do not see the TAB “Managing Workforce Flow”, contact me at jeanp@rci.rutgers.edu as you may not be on the roster. Click on Resources to download the current syllabus and other course material. Evaluation Grades will be determined on the basis of 4 factors that will be weighted as follows: 1) Participation 2) Midterm 3) Final Exam 40 Chern’s Case Study 10% 30% 30% 30% 100% The midterm and final exam will together account for 60% of your grade. The nature of the exams will be discussed in more detail in...
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...MGT 701.01 BUSINESS, GOVERNMENT, & SOCIETY Tuesdays, Thursdays 9:40-11:00 AM Classroom: Paul G25 University of New Hampshire Fall 2015 |Instructor: Professor Dev Dutta, Ph.D. |Admn. Assistant: Nancy Palmer | |Office: 255 D Paul College Hall |Office: 337 Paul College | |Phone: (603) 862-2944 |Phone: (603) 862-3371 | |Email: Dev.Dutta@unh.edu |Email: Nancy.Palmer@unh.edu | 1. OFFICE HOURS You are welcome to meet me at my office anytime during the term by scheduling a prior appointment. Whenever you feel a need, please email me on any aspect of the course and I will try and respond to you as quickly as I can. 2. REQUIRED READING MATERIAL The custom e-book for the course is as follows: Title: Business, Government, Society Publisher: McGraw Hill ISBN: 9781308623580 Instructions to purchase the book: 1. Go to http://create.mheducation.com/shop/ 2. Search for and select book by Title/ISBN. 3. Add the book to your cart and pay using a credit card. I expect the students to thoroughly and critically read the assigned reading material before they come to class. Students should be prepared to discuss the material as part of class participation. In addition...
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...GlaxoSmithKline “In an environment where competitive advantage relies on process efficiency and speed to market, an outsourced model for Corporate Information helps to give this pharmaceutical giant the edge.” Leading pharmaceutical company, GlaxoSmithKline (GSK), is on course to make substantial savings through Williams Lea’s UK-wide output strategy. Williams Lea enables the client to embrace technological change while delivering significant cost savings and process improvements. Headquartered in the UK, GlaxoSmithKline (GSK) is a world-leading research-based pharmaceutical company. Williams Lea has been providing corporate information solutions to GSK’s legacy companies for six years, particularly in the production of submission documents and case report forms (CRFs), both business-critical elements of the drug development process. The challenge GSK’s success is underpinned by the effective time to market of its new medicines. Spiralling research and development costs in the race to bring new drugs to market place primary focus on investing first and foremost in science, minimising business support costs where possible. The solution As GSK’s strategic partner for UK reprographics, Williams Lea rose to this challenge. A 12-month programme of process re-engineering was initiated to significantly improve management of clinical trial documents across the organisation, speeding up the process without compromising document quality and personalisation. With the objective of consolidating and...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 28, No. 4 2013 pp. 983–1007 American Accounting Association DOI: 10.2308/iace-50497 Second Round Electronics: A Case for Critical Thinking Nathalie Johnstone, Brandy Mackintosh, and Fred Phillips ABSTRACT: This instructional case requires students to provide advice to a client who is currently the sole owner of a for-profit company that reconditions and sells used electronics. The client is considering purchasing a similar company with the vision of expanding into the sales and service of emerging technologies. The target company’s unaudited financial statements contain questionable accounting choices and judgments that appear to enable the company to meet external financial reporting constraints. In their role as financial advisers, students are expected to use critical thinking skills to identify and evaluate questionable choices in the target company’s financial statements. This case is suitable for use in introductory and intermediate financial accounting as well as introductory auditing and assurance courses, and can be used as a context for inclass discussion, as a basis for exam questions, and/or as a writing assignment. Assessment rubrics and Teaching Notes accompany the case for use by instructors. Keywords: financial accounting; policy choices; loan covenants; ratio analysis. THE CASE econd Round Electronics (SRE) is a privately owned company that reconditions and sells used consumer electronics. Its product offerings include...
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...Journal of Trade, Economics and Finance, Vol. 1, No. 1, June, 2010 2010-023X 103 Abstract—Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs information technology (IT) investments and the rapid pace of technological change. Organizations are responding in different ways and at different rates to the wide range of IT based opportunities and pressures. The purpose of this paper is to focus on the effects of IT related organizational changes on the management accounting function and to contribute to the body of knowledge about to what extent IT affects the ability to solve accounting tasks. The relationship between IT and accounting practices was investigated qualitatively using six case studies and we will measure the impact of IT on accountants’ tasks. The findings suggest a tendency for change and the decentralization of accounting tasks. Index Terms—Accounting, Accounting Information Systems, Financial Documents, Information Technology, Management Information System. I. INTRODUCTION Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs IT investments and the rapid pace of technological change in combination with escalating costs of research and development (Frishamar, 2002). The role of information technology (IT) has shifted over the last decades (Teng & Calhoun, 1996) to become an important part of how companies manage...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 1 February 2009 pp. 63–76 Assessing Information Technology General Control Risk: An Instructional Case Carolyn Strand Norman, Mark D. Payne, and Valaria P. Vendrzyk ABSTRACT: Information Technology General Controls (ITGCs), a fundamental category of internal controls, provide an overall foundation for reliance on any information produced by a system. Since the relation between ITGCs and the information produced by an organization’s various application programs is indirect, understanding how ITGCs interact and affect an auditor’s risk assessment is often challenging for students. This case helps students assess overall ITGC risk within an organization’s information systems. Students identify specific strengths and weaknesses within five ITGC areas, provide a risk assessment for each area, and then evaluate an organization’s overall level of ITGC risk within the context of an integrated audit. Keywords: internal controls; general control; ITGC; risk assessment. INTRODUCTION he Sarbanes-Oxley Act (SOX 2002) and the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (PCAOB 2007) require that the organization’s chief executive officer (CEO) and chief financial officer (CFO) include an assessment of the operating effectiveness of their internal control structure over financial reporting when issuing the annual report. External auditors must review management’s internal control assessment as part of an annual integrated audit...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 3 2011 pp. 593–608 American Accounting Association DOI: 10.2308/iace-50038 Wiki Art Gallery, Inc.: A Case for Critical Thinking Fred Phillips and Brandy Mackintosh ABSTRACT: This instructional case requires students to provide advice to a client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his coowner’s shares at a price to be determined based on their company’s recent financial performance. The company’s financial statements, prepared by the client’s co-owner, contain accounting choices and judgments that students should identify and evaluate using critical thinking skills. This case is suitable for use in introductory and intermediate financial accounting, and in introductory auditing and assurance courses. Accompanying the case is a set of teaching notes and assessment rubrics for use by instructors. THE CASE The Setting Wiki Art Gallery, Inc. (WAG) is a privately owned business started in 2006 by two students. Rob Wilco combined his entrepreneurial business interests with Stephen Conley’s knowledge of artwork to create an online art gallery, which they named WAG. WAG’s start-up years were challenging. The owners contributed their savings to the company, but initially earned little return on their significant investments of money and time. Propelled by a belief that their work would pay off, they persevered. Now, it appears their luck is changing. WAG became profitable in late 2009 and...
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...ACCOUNTING THEORY (FAR 600) Teaching and Learning Arrangements (SEMESTER: SEPT 2013 – JAN. 2014) COURSE CODE : FAR 600 PROGRAM : BACHELOR OF ACCOUNTING (HONS) CREDIT HOURS : 3 CONTACT HOURS : 3 STATUS : CORE TEACHING LECTURER : Prof Dr Rohana Othman OFFICE & PHONE NO. : Room 419 (Off. Tel: 03-55444987) E-MAIL : rohana799@gmail.com SYNOPSIS This course is designed to further enhance the students’ understanding of the concepts and issues in accounting theory and practices. The course involves the study of the practical and theoretical issues involved in the development, implementation and changes in conceptual framework and regulatory framework. COURSE OUTCOME At the end of the course, students should be able to: 1. Discuss the various theories and paradigms in accounting. 2. Demonstrate an understanding on the concept of Islamic Accounting, the need for it and its differences to conventional accounting. 3. Evaluate the evolution of the conceptual framework and standard setting process, nationally and internationally. 4. Evaluate the relationship between accounting theories and framework to the practice in the real world. 5. Analyze the recognition, measurement and other current issues in financial reporting. COURSE OUTLINE |Week |Topic |Contact Hours |Learning...
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...Business Need Document: Huffman Trucking Secure Accounting Website Business Need The Huffman accounting department is in need of a secure link on their intranet that will allow the users to run their monthly financial reports. This will eliminate the multiple adhoc reporting requests being sent to the Accounting department. Functionality If authorized, the user can use their corporate web ID and password to the access financial reports. The user can view or print reports from the web. In addition, they can download reports for further analysis and alteration without impacting the published report. The corporate systems IT security department will grant access to reports on the web to financial business customers. To request access, the user will contact financial systems support. Without authorization, the user will not be able to access the site, and will receive the message: 'Access Denied. You are not authorized to access this resource.' The site will also include an Expense Account Dictionary which will include all general ledger accounts that roll into the Selling, Underwriting and General Expenses section of the Huffman Trucking Form 10-K Report. This Dictionary is to be created to provide guidance to all Huffman personnel regarding how accounts should be used. It includes definitions for most expense accounts, and will be updated periodically as further refinements are made to the chart of accounts. GL Posting Schedule The posting schedule is designed to provide...
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...of Business Cases and Applications The state of accounting in Egypt: a case Khaled Dahawy The American University in Cairo Nermeen F. Shehata Cairo University Tad Ransopher Georgia State University Abstract Egypt, one of the largest Middle East economies, is beginning its transition to a market economy. As a developing nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis of the Egyptian accounting system with emphasis on the development of the Egyptian Accounting Standards. In addition, this case makes recommendations for the reformation of the Egyptian accounting system. Keywords: Egypt, International accounting standards, Egyptian accounting standards, Egyptian accounting system, Privatization, Culture The state of accounting, Page 1 Journal of Business Cases and Applications 1. INTRODUCTION The purpose of this case is twofold. The first goal is to present an analysis of the development of the Egyptian accounting system. The second goal is to provide several recommendations to facilitate the Egyptian accounting reformation. Once accounting reformation occurs, Egyptian companies can prepare financial reports that will be of greater benefit than those at present. To Egyptian companies the result will be an increase in foreign investment and funds raised from external sources. With these goals as the objective, Egyptians need to comprehend successful accounting systems and extract...
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...International Journal of Trade, Economics and Finance, Vol. 1, No. 1, June, 2010 2010-023X Information Technology roles in Accounting Tasks – A Multiple-case Study Maria do Céu Gaspar Alves Abstract—Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs information technology (IT) investments and the rapid pace of technological change. Organizations are responding in different ways and at different rates to the wide range of IT based opportunities and pressures. The purpose of this paper is to focus on the effects of IT related organizational changes on the management accounting function and to contribute to the body of knowledge about to what extent IT affects the ability to solve accounting tasks. The relationship between IT and accounting practices was investigated qualitatively using six case studies and we will measure the impact of IT on accountants’ tasks. The findings suggest a tendency for change and the decentralization of accounting tasks. Index Terms—Accounting, Accounting Information Systems, Financial Documents, Information Technology, Management Information System. I. INTRODUCTION Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs IT investments and the rapid pace of technological change in combination with escalating costs of research and development (Frishamar, 2002). The role of information technology...
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...conducted by two professors from Rider College interviewed over 150 lawyers, Certified Public Accountants (CPAs) and accounting educators. The study identified sixteen skills needed by forensic accountants. According to the study, the five most important skills are analytical skills, basic accounting skills, problem solving skills, data analysis skills and interviewing skills (McMullen & Sanchez, 2010). Forensic accountants need analytical skills because as they review financial reports and other source documents, they need to analyze the validity of each transaction and determine if the company recorded the transaction fairly. The forensic accountant needs the ability to analyze where the data came from and whether the data accurately reflects the numbers posted in the financial reports (McIntosh, n.d.). With an in house forensic accountant, this will ensure the company’s financial state is accurately reflected while an independent forensic accountant can verify the accuracy of the reports, both of which help investors determine if the company is worth investing in. “Accounting is widely regarded as the language of business” (McMullen and Sanchez, 2010, pg.1). As such, the need for basic accounting skills is self-evident, for a forensic accountant to be able to review financial reports and other source documents he needs to have an understanding of basic accounting. Without that understanding, the forensic accountant couldn’t determine if the entries in the financial journals...
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...INFORMASI AKUNTANSI(ACCOUNTING INFORMATION SYSTEM) ECAU607202 SEMESTERI 2015/2016 No. | Lecturers | | E-mail | | | | | | | | | | | | | | | | | Subject Code | ECAU607202 | Subject Title | Accounting Information System | Credit Value | 3 | Pre-requisite/Co-requisite/Exclusion | Introductory to Accounting 2Management Information System | Role and Purposes | This subject provides students with an understanding of various business cycle in a company, system documentation techniques to document those cycles, documents and information flow within each cycle and internal control required in each cycle. Students will be required to attend a computer laboratory class to learn system documentations techniques and basic database design. | Subject Learning Outcomes | Upon completion of the subject, student will be able to:Technical competence: in Governance, Risk Management and Internal Control a. Analyze the components of internal control related to financial reporting (T4) * Understand the accounting information system and its position in an organization’s information system * Understand various system documentation techniques * Apply system documentation techniques to describe an accounting information system in an organization * Differentiate the general audit and the IT audit * Understand internal control principles in an organization * Understand the business cycles in a company (in general) * Analyze an accounting information...
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...Financial Reporting and Analysis Course Objectives: The course focuses on basic techniques of Financial Accounting. It has been designed to enable the students to prepare, comprehend and analyze corporate financial statements. The course is designed to provide an understanding of the role and relevance of accounting function in an organization and also the basic concepts, techniques and methodologies relevant to accounting function. Course coverage includes: Preparation, understanding of financial statements including Cash Flow statements of Corporate Organizations, Accounting of Property Plant and Equipment, and Analysis of Published Annual Reports with respect to various financial ratios. Current Developments like New Schedule VI has been incorporated in the course structure. This course, therefore, endeavors to develop students with the following specific objectives 1. To develop an understanding of the nature of accounting and its role in business decision-making. 2. To prepare, comprehend and analyze financial statements demonstrating both technical and analytical capabilities. 3. To develop a working knowledge of using Annual Reports. 4. To demonstrate techno-savvy capabilities to manage integrated environments. Pedagogy The course shall be delivered essentially through a fusion of lectures, exercises, and by discussing real life financial statements to develop student’s ability to read and analyze them. Total 20 sessions of 1 hr 15 minutes each would be conducted...
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...Getting Started with Research Cases (Case #1): 1. WHAT IS THE PURPOSE OF THE RESEARCH CASES THAT YOU WILL COMPLETE IN THIS COURSE? The purpose of these cases is to provide you with experience solving an unstructured problem that requires searching accounting standards and financial statements. In your future careers in public accounting or in financial reporting, you will encounter financial accounting problems for which there may not be a clear-cut accounting treatment. Instead, you will need to conduct research to arrive at an appropriate answer. In Case 1, I am providing you with exposure to some of the resources available for you to conduct research, download financial statements, and increase your general knowledge about current accounting issues. In Cases 2 and 3, you will solve unstructured problems like you will do in the real-world. 2. HOW DO I USE THE DATABASES? Download the Accounting Research Handbook that is now available on WebCampus. Included in this booklet are detailed instructions on how to use these databases. This handbook will give you enough information to get you started. (The following pages may be turned into me – you do not need to type up your responses in a separate document. If you are working with a partner, make sure BOTH of your names appear on the assignment). ACCOUNTING RESEARCH CASE 1 – PART A: SEC EDGAR DATABASE This first exercise involves EDGAR, the SEC’s database. You will use EDGAR to find out information...
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