ACM005: Accounting Information Systems

Module code: ACM005

Module provider: Business Informatics, Systems and Accounting; Henley Business School

Credits: 20

Level: Postgraduate Masters

When you'll be taught: Semester 2

Module convenor: Mrs Kate Jones, email: kathryn.jones@henley.ac.uk

Pre-requisite module(s):

Co-requisite module(s):

Pre-requisite or Co-requisite module(s):

Module(s) excluded:

Placement information: NA

Academic year: 2024/5

Available to visiting students: No

Talis reading list: Yes

Last updated: 17 June 2024

Overview

Module aims and purpose

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.

Module learning outcomes

By the end of the module, it is expected that students will be able to:

1. Demonstrate understanding of the fundamental principles of accounting information systems

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

3. Critically evaluate the relevance of business information systems in accounting

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

5. Critically appraise how technology creates risks in areas such as cybersecurity, outsourcing, IT governance etc.

Module 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

Structure

Teaching and learning methods

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

Study hours

At least 30 hours of scheduled teaching and learning activities will be delivered in person, with the remaining hours for scheduled and self-scheduled teaching and learning activities delivered either in person or online. You will receive further details about how these hours will be delivered before the start of the module.

Please note the independent study hours above are notional numbers of hours; each student will approach studying in different ways. We would advise you to reflect on your learning and the number of hours you are allocating to these tasks.

Semester 1 The hours in this column may include hours during the Christmas holiday period.

Semester 2 The hours in this column may include hours during the Easter holiday period.

Summer The hours in this column will take place during the summer holidays and may be at the start and/or end of the module.

Assessment

Requirements for a pass

Students need to achieve an overall module mark of 50% to pass this module.

Summative assessment

Penalties for late submission of summative assessment

The Support Centres will apply the following penalties for work submitted late:

Assessments with numerical marks

• where the piece of work is submitted after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for that piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of three working days;
• the mark awarded due to the imposition of the penalty shall not fall below the threshold pass mark, namely 40% in the case of modules at Levels 4-6 (i.e. undergraduate modules for Parts 1-3) and 50% in the case of Level 7 modules offered as part of an Integrated Masters or taught postgraduate degree programme;
• where the piece of work is awarded a mark below the threshold pass mark prior to any penalty being imposed, and is submitted up to three working days after the original deadline (or any formally agreed extension to the deadline), no penalty shall be imposed;
• where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.

Assessments marked Pass/Fail

• where the piece of work is submitted within three working days of the deadline (or any formally agreed extension of the deadline): no penalty will be applied;
• where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension of the deadline): a grade of Fail will be awarded.

The University policy statement on penalties for late submission can be found at: https://www.reading.ac.uk/cqsd/-/media/project/functions/cqsd/documents/qap/penaltiesforlatesubmission.pdf

You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work.

Formative assessment

Formative assessment is any task or activity which creates feedback (or feedforward) for you about your learning, but which does not contribute towards your overall module mark.

Feedback from independent study portfolio work should be used to feedforward into improving performance in the group presentation and individual assessment. Both the independent study portfolio work and group assessments will provide useful formative feedforward information to better prepare 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.

Reassessment

Additional costs