ACM005-Accounting Information Systems

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 20 [10 ECTS credits]
Level:7
Terms in which taught: Autumn term module
Pre-requisites:
Non-modular pre-requisites:
Co-requisites:
Modules excluded:
Current from: 2019/0

Email: s.blackett@henley.ac.uk

Type of module:

Summary module description:

This module is delivered at ºÚ¹Ï³ÔÁÏÍø.Ìý

Ìý

This module is an introduction to accounting information systems. It initially covers fundamental concepts in information systems, information management and business-IT alignment in the context of accounting practices. In addition, it will explore how technologies underpin governance, risk and compliance activities within public firms. It builds on both theoretical concepts as well as established industry best practice including COSO’s frameworks and ISACA’s COBIT. As a practical component of the module, commercial software will be introduced to study their features.Ìý

Aims:

The aim of this module is for students to understand the key concepts in data and information management and to be able to critically assess the role of information systems in accounting and finance, including governance, risk and compliance activities within firms.Ìý

Assessable learning outcomes:

Upon successful completion of this module, students should be able to:Ìý

1. 
   

   Critically apply key concepts in information systems and information managementÌýto a case study.

   
   

2. 
   

   Critically evaluate the relevance of business information systems in accounting.

   
   

3. 
   

   Critically assessÌýthe challenges faced by auditors in understanding the relationship between internal controls and technology.

   
   

4. 
   

   Critically appraiseÌýhow technology creates risks, relevant to auditorsÌýandÌýbusinesses in areasÌýsuch as cybersecurity, outsourcing, IT governance etc.Ìý

   
   

Additional outcomes:

• 
  

  CriticallyÌýassessÌýthe main features of commercial accounting software systems.Ìý

  
  


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  Encourage the development of oral communication skills and students’Ìýeffectiveness in group situations.ÌýÌý

  
  


• 
  

  Develop reflective, adaptive and collaborative learningÌýthroughÌýtheÌýcompletion of module activities.Ìý

  
  

Outline content:

• 
  

  Fundamentals of information systems and information managementÌý

  
  


• 
  

  Transaction processing in accountingÌý

  
  


• 
  

  Ethical, professional and social issues in information systemsÌý

  
  


• 
  

  Internal control concepts and frameworksÌý

  
  


• 
  

  Enterprise resource planning systemsÌý

  
  


• 
  

  IT governance and controlsÌý

  
  


• 
  

  Accounting information systems acquisition and implementationÌý

  
  

Basic bibliography:Ìý

• 
  

  Romney, M.B. andÌýSteinbart, P.J. (2018).ÌýAccounting Information Systems, Global Edition.Ìý14thÌýed.ÌýHarlow:PearsonÌýEducation Ltd.Ìý

  
  


• 
  

  Hall, J.A. (2016).ÌýAccounting Information Systems. 9thÌýed.ÌýBoston:CengageÌýLearning.Ìý

  
  


• 
  

  Simkin, M.G., Rose, J.M. and Norman, C.S. (2015).ÌýCore Concepts of Accounting Information Systems. 13thÌýed.ÌýHoboken:Wiley.

  
  

Global context:

Compliance with Sarbanes-Oxley Act 2002Ìýand use ofÌýinternational research, articles andÌýcase studies.Ìý

Brief description of teaching and learning methods:

This module uses a combination of lectures,ÌýseminarsÌýandÌýindependentÌýself-study.ÌýBlackboard will be used to guide both dependent and independent study.Ìý

Summative assessment- Examinations:

There is no examination.

Summative assessment- Coursework and in-class tests:

AÌý45-minuteÌýin-class test consisting of 20 multiple-choice questions in week 5 or 7Ìýof the Autumn term.Ìý

A 10-minute group presentation and group report in week 11Ìýof the Autumn term.Ìý

One individual piece of coursework involving the analysis of a business scenario, maximum 3,000 words submitted in week 19Ìýof the Autumn term.Ìý

Formative assessment methods:

Feedback from the in-class test may be used to improve performance in the group presentation andÌýindividualÌýassessment. Both the in-class test and group assessments will provide formative feedback for theÌýindividualÌýcoursework assessment.Ìý

Ìý

Other opportunities for informal formative feedback will occur throughout the module during lecture activities, workshop exercises and any independent study submitted for marking. All feedback should be used toÌýimproveÌýperformance.Ìý

Penalties for late submission:

Penalties for late submission on this module are in accordance with the University policy. Please refer to page 5 of the Postgraduate Guide to Assessment for further information: http://www.reading.ac.uk/internal/exams/student/exa-guidePG.aspx

Assessment requirements for a pass:

Students will be required to obtain a mark of 50%.Ìý

Reassessment arrangements:

Students will re-submit the courseworkÌý(individual written assignment).Ìý

Additional Costs (specified where applicable):

Last updated: 8 April 2019