ACM005: Accounting Information Systems

Module code: ACM005

Module provider: Finance and Accounting; Henley Business School

Credits: 20

Level: 7

When you’ll be taught: Semester 2

Module convenor: Ms Sue Blackett , email: s.blackett@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: 2025/6

Available to visiting students: No

Talis reading list: Yes

Last updated: 26 June 2025

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

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