ACM005-Accounting Information Systems

Module Provider: Henley Business School
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:
Module version for: 2017/8

Module Convenor: Ms Sue Blackett

Email: s.blackett@henley.ac.uk

Summary module description:
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 Internal Control/ERM frameworks and ISACA’s CoBIT. As a practical component of the module, commercial accounting 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:




  • understand the key concepts in information systems and information management

  • evaluate the relevance of business information systems in accounting

  • appreciate the challenges faced by auditors in understanding the relationship between internal controls and technology

  • understand how technology creates risks, relevant to auditors, for business such as cybersecurity, outsourcing, IT governance etc.


Additional outcomes:


  • appreciate features of commercial accounting software systems.


Outline content:


  • Fundamentals of information systems and information management

  • Transaction processing in accounting

  • Enterprise resource planning

  • Accounting information systems design and acquisition

  • Ethical, professional and social issues in information systems

  • Internal control concepts and frameworks

  • IT governance and controls


Global context:

• Sarbanes-Oxley and compliance


Brief description of teaching and learning methods:

This module combines lectures, tutorials and workshops.


Contact hours:
  Autumn Spring Summer
Lectures 20
Tutorials 10
Guided independent study 170
       
Total hours by term 200.00
       
Total hours for module 200.00

Summative Assessment Methods:
Method Percentage
Report 100

Other information on summative assessment:

The report will involve an analysis of case studies and a development of information systems strategy for a given scenario.


Formative assessment methods:

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



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

Length of examination:

There is no examination.


Requirements for a pass:

Students will be required to obtain a mark of 50% overall based on the coursework.


Reassessment arrangements:

Students will re-submit the coursework.


Additional Costs (specified where applicable):

Last updated: 2 May 2017

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