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Cornell University    
  Feb 24, 2018
Courses of Study 2017-2018
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AEM 5225 - Systems and Analytics in Accounting

Spring. 3 credits. Student option grading.

Prerequisite: AEM 2210  or AEM 2225 , AEM 2100 . Co-meets with AEM 4225 .

E. Lewis.

An investigation of the systems and software that capture and store accounting and economic information, and of the tools and techniques that support a robust use of that data for the benefit of individual enterprises and greater society. Topics include “Big Data”, Data Visualization, Optimization Tools and Accounting Support Systems and Databases. Students taking this course at the graduate level will have a semester project related to the extension of the utility of large data sets beyond their initial purposes.

Outcome 1: Gain and demonstrate an understanding of the Systems and Software that support the financial functions of modern and complex business enterprises.

Outcome 2: Engage these systems in support of the array of decisions that internal and external accountants encounter in the practice of their discipline.

Outcome 3: Investigate and develop the analytical tools that support the use of “Big Data” to address questions that reach beyond the boundaries of individual enterprises.

Outcome 4: Further explore the ethical framework within which accounting and assurance professionals and academics employ their skills, and discuss the risks of working with Big Data and the safeguards that are available to address those risks.

Outcome 5: Refine the cooperative work and leadership skills that are critical to success in this field through the completion of high quality analysis and casework in analytical teams.

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