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 University of Reading. 

 

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. 

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. 

Assessable learning outcomes:

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

1. 
   

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

   
   

2. 
   

   Critically evaluate the relevance of business information systems in accounting.

   
   

3. 
   

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

   
   

4. 
   

   Critically appraise how technology creates risks, relevant to auditors and businesses in areas such as cybersecurity, outsourcing, IT governance etc. 

   
   

Additional outcomes:

• 
  

  Critically assess the main features of commercial accounting software systems. 

  
  


• 
  

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

  
  


• 
  

  Develop reflective, adaptive and collaborative learning through the completion of module activities. 

  
  

Outline content:

• 
  

  Fundamentals of information systems and information management 

  
  


• 
  

  Transaction processing in accounting 

  
  


• 
  

  Ethical, professional and social issues in information systems 

  
  


• 
  

  Internal control concepts and frameworks 

  
  


• 
  

  Enterprise resource planning systems 

  
  


• 
  

  IT governance and controls 

  
  


• 
  

  Accounting information systems acquisition and implementation 

  
  

Basic bibliography: 

• 
  

  Romney, M.B. and Steinbart, P.J. (2018). Accounting Information Systems, Global Edition. 14th ed. Harlow:Pearson Education Ltd. 

  
  


• 
  

  Hall, J.A. (2016). Accounting Information Systems. 9th ed. Boston:Cengage Learning. 

  
  


• 
  

  Simkin, M.G., Rose, J.M. and Norman, C.S. (2015). Core Concepts of Accounting Information Systems. 13th ed. Hoboken:Wiley.

  
  

Global context:

Compliance with Sarbanes-Oxley Act 2002 and use of international research, articles and case studies. 

Brief description of teaching and learning methods:

This module uses a combination of lectures, seminars and independent self-study. Blackboard will be used to guide both dependent and independent study. 

Summative assessment- Examinations:

There is no examination.

Summative assessment- Coursework and in-class tests:

A 45-minute in-class test consisting of 20 multiple-choice questions in week 5 or 7 of the Autumn term. 

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

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

Formative assessment methods:

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

 

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 to improve performance. 

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%. 

Reassessment arrangements:

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

Additional Costs (specified where applicable):

Last updated: 8 April 2019