Information Systems Section of the American Accounting Association

2013 Information Systems Section
Midyear Meeting and
AIS New Scholar Consortium

JANUARY 10–12, 2013  •  FT. LAUDERDALE, FLORIDA
Call for SubmissionsRegistrationHotel InformationProgramWorkshops

Workshops

January 10, 2013

WORKSHOP 1 WORKSHOP 2 WORKSHOP 3
Original Announcement and Call for Proposals

Workshop 1: First Design Science Research in Accounting Workshop (DRAW1)

Presenters: Alan R. Hevner, University of South Florida
Ingrid Fisher, Albany University
Bill McCarthy, Michigan State University
Brigitte Muehlmann, Suffolk University

Panelists: Michael Alles (Continuous Auditing)
Jane Federowicz (Government)
Ingrid Fisher (Text Analytics)
Bill McCarthy (REA)
Kevin Moffitt (Teaching)
Johan Perols (Forensic Accounting)

Date: Thursday, January 10, 2013
Time: 1:00 p.m.–5:30 p.m.
Registration Fee: $30 (IS/SET members), $75 (Others)
Field of Study: Accounting
Program Level: Basic
Method of Delivery: Group-Live
Credit Hours: 4.5

Intended Audience:  Faculty members teaching employing design science research methodologies.

Learning Objectives:  Design science research has played a very important role in research on accounting information systems over the last two decades. Examples include research on artificial intelligence, text and data mining, REA and systems design, decision aids and XBRL. Design science technique applications include problems in accounting systems, auditing, and taxation. The first Design Science Research in Accounting Workshop (DRAW1) explores the past, present and future of this approach to research in accounting, auditing and taxation. The workshop features leading academics skilled in design science research from the AIS and broader Information Systems research communities.

After completing this workshop, an attendee will be able to:

  • Appreciate core concepts with design science research
  • Delineate good from poor design science research
  • Understand current trends in design science research
  • Understand resources for design science researchers
  • Recognize the current state of design science projects in accounting systems, auditing, and taxation

Prerequisites:  None

Advanced Preparation Required:  None

Research Method Expert Speaker: Alan Hevner

Alan R. Hevner is an Eminent Scholar and Professor in the Information Systems and Decision Sciences Department in the College of Business at the University of South Florida. He holds the Citigroup/Hidden River Chair of Distributed Technology. Dr. Hevner's areas of research interest include information systems development, software engineering, distributed database systems, healthcare systems, and service-oriented computing. He has published over 200 research papers on these topics and has consulted for a number of Fortune 500 companies. Dr. Hevner is a thought leader on the use of design science research (DSR) methods. His co-authored 2004 MISQ essay on DSR has over 3000 citations. In addition, he has co-authored a 2010 book, presented seminars internationally on the topic, and co-founded an international annual conference (Design Science Research in Information Systems and Technology – DESRIST). Dr. Hevner received a Ph.D. in Computer Science from Purdue University. He has held faculty positions at the University of Maryland and the University of Minnesota. Dr. Hevner is a Fellow of the American Association for the Advancement of Science (AAAS) and is a member of ACM, IEEE, AIS, and INFORMS. From 2006 to 2009, he served as a program manager at the U.S. National Science Foundation (NSF) in the Computer and Information Science and Engineering (CISE) Directorate.


Workshop 2: The Third Biennial Workshop on IT Governance and Assurance (WITGA3)

Presenters:  Peter Tessin, ISACA
Erik Guldentops, University of Antwerp, Abbie Jullien, GEO Group; Marianne Bradford, North Carolina State University; A. Faye Borthick, Georgia State University; Robin Pennington, North Carolina State University
Date:  Thursday, January 10, 2013
Time:  1:00 p.m. – 5:30 p.m.
Registration Fee:  $30 (IS/SET members), $75 (Others)
Field of Study:  Business Management & Organization
Program Level:  Basic
Method of Delivery:  Group-Live
Credit Hours:  4.5

Intended Audience:  Faculty members teaching IT Governance and Assurance, IT audit and accounting information systems.

Learning Objectives:  After completing this workshop, an attendee will be able to:

  • Understand core concepts of COBIT 5
  • Appreciate differences between COBIT 4 and COBIT 5
  • Appreciate current developments with the standards environment with IT Governance and Assurance
  • Understand current trends in research on IT Governance and Assurance.
  • Appreciate current curricular activities and resources in applying COBIT and other IT governance approaches in the classroom

Prerequisites:  None

Advanced Preparation Required:  None

For additional details, click HERE


Workshop 3: Introduction to & Advanced Topics in XBRL: A hands-on workshop

Session Outline

Presenters:  Clinton (Skip) White, Professor of Accounting & MIS, University of Delaware and Mike Willis, Partner, PwC, XBRL International Chairman Emeritus
Date:  Thursday, January 10, 2013
Time:  1:00 p.m. – 5:30 p.m.
Registration Fee:  $30 (IS/SET members), $75 (Others)
Field of Study:  Specialized Knowledge and Applications
Program Level:  Basic
Method of Delivery:  Group-Live
Credit Hours:  4.5

Intended Audience:  Faculty members teaching and/or researching XBRL

Learning Objectives:  The workshop introduces the Extensible Business Reporting Language (XBRL) and discusses related advanced issues. In this workshop, accounting educators will be introduced to the new US GAAP 2012 and the IFRS 2012 taxonomies and use them in hands on exercises (classroom applications).
After the basics, workshop participants will be exposed to the document and data files in the SEC Edgar database and basic analysis techniques using browser-based and server-based analysis tools. In addition, participants will work with the recently approved iXBRL (inline XBRL); currently being used in the United Kingdom.
The final part of the workshop will feature a presentation and discussion of XBRL in practice by a leading accounting professional.
After completing this workshop, an attendee will be able to:

  • Understand core concepts of XBRL
  • Appreciate current developments with the US GAAP and IFRS XBRL taxonomies
  • Create financial statements in XBRL with level 1 - 4 footnote disclosures
  • Understand use of XBRL for analytical purposes
  • Apply use of iXBRL in practical settings
  • Understand current regulatory and standards development in the XBRL ecosphere

Prerequisites:  None

Advanced Preparation Required:  None


Original Announcement and Call for Proposals

DRAW1 WITGA3 XBRL
Submitting Proposals to DRAW1 and WITGA3

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