ACM005-Accounting Information Systems

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 20 [10 ECTS credits]
Terms in which taught: Autumn term module
Non-modular pre-requisites:
Modules excluded:
Current from: 2018/9

Module Convenor: Ms Sue Blackett


Type of module:

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 software will be introduced to study their features.


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:

  • Critically apply key concepts in information systems and information management

  • Critically evaluate the relevance of business information systems in accounting

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

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

Additional outcomes:

  • Critically appreciate the main features of commercial accounting software systems.

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

Brief description of teaching and learning methods:

This module uses a combination of lectures 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
Written assignment including essay 60
Project output other than dissertation 20
Class test administered by School 20

Summative assessment- Examinations:

There is no examination.

Summative assessment- Coursework and in-class tests:

A one-hour in-class test consisting of 20 multiple-choice questions in week 5 or 7.

A 10-minute group presentation and group report in week 11.

One individual piece of coursework involving the analysis of a business scenario, maximum 3,000 words to be submitted in week 17.

Formative assessment methods:

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

Assessment requirements for a pass:

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

Reassessment arrangements:

Students will re-submit the coursework.

Additional Costs (specified where applicable):

Last updated: 8 June 2018


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