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My teaching philosophy is to be a facilitator of learning. I believe that students learn best when they are actively involved in the learning process. I feel that I can contribute to and enhance that learning process by facilitating student involvement in the course. In the accounting systems courses I teach, my objectives are twofold: (1) impart knowledge about current developments in information technology as they affect accounting systems and (2) equip students with the skills necessary to become productive value-adding information professionals in the twenty-first century. In the classroom, I find that students absorb material better when I engage them in classroom discussions by encouraging and soliciting their participation. Outside the classroom, the several computer-based assignments in my courses emphasize "learning by doing." In my experience, students tend to acquire the necessary computer skills faster when they use the computer to design applications for solving business problems.
The knowledge and computer skills that I feel my students should acquire are based on my perceptions of the future of the accounting profession. The fundamental purpose of accounting, and therefore accountants, is to provide information useful for decision making. The still evolving information revolution has dramatically altered the role of accounting in organizations, since virtually all information systems today are computer-based. Businesses today are increasingly seeking professionals who understand business processes (i.e., "accounting" knowledge) and also understand the capabilities of information technologies. Thus, I believe that it is essential for accountants to have more than a reasonable working knowledge of computer-based systems. Accountants are inevitably becoming involved in the design, control, and audit of computer-based accounting systems. Further, accountants must keep pace with advances in information technology which are making accounting systems increasingly complex.
ACG 6405, "Accounting Systems Theory." (for MAcc students only)
ACG 7936, "Research Methods II (aka Experimental Design)." (for PhD students only)
ACG 7415, "Seminar in Accounting Information Systems." (for PhD students only)
Accounting & Financial Information Systems (ACCT 427 @ Texas A&M University) § to seniors in the BBA program and students in the fourth year of the Department of Accounting's Professional Program (5 year program)
Advanced Accounting Information Systems (ACCT 648 @ Texas A&M University) § to students in the fifth year of the Professional Program
Control, Audit, and Security of Accounting Information Systems (ACCT 649 @ Texas A&M University) § to students in the fifth year of the Professional Program
Courses Developed
Advanced Accounting Information Systems (ACCT 648 @ Texas A&M University) § Course covering advanced topics in accounting information systems, including systems analysis and design, development of database-driven accounting systems, design and development of Web-based systems using Active Server Pages technology, data communications and networking, and electronic commerce.
Control, Audit, and Security of Accounting Information Systems (ACCT 649 @ Texas A&M University) § Course covering all aspects of the control, audit, and security of accounting information systems, including the COBIT framework, general and application controls, operating system controls, input controls in client-server and Web-based systems, eCommerce assurance (WebTrust, SysTrust), use of audit software (ACL), auditing relational database systems using SQL, firewalls, and auditing SAP R/3.