Accounting Information Systems: A Managerial Perspective

Course Coordinator: Chan Kin Wai, BSc (CompSc) CUHK, MPA PolyU; FCA; FCPA; FCCA

Course Developer: Christophor Tsui, HKMU

Advisory prerequisite(s)
You are advised to have already studied ACT B861 or ACT B825.

Aims
This course equips learners to explain and analyse how organizations create value through accounting information systems, and to delineate the roles of accountants in managing information technology. The course also instructs learners to apply modelling techniques to the planning and development process of an accounting information system. In particular, upon completion of the course, learners will be able to evaluate the effectiveness and sufficiency of internal controls in relation to accounting information systems in a business organization, and to apply an event-based approach to evaluate business transactions and construct appropriate managerial controls.

Contents
The course covers the following topics:

• Introduction to accounting information systems
• Data modelling and database design
• Systems development and documentation techniques
• Control of accounting information systems
• Accounting information systems applications

Learning support
There will be five two-hour tutorials and one six-hour day school.

Assessment
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

Equipment
Students will need access to a personal computer with an Internet connection.

Set book(s)
Romney, M B, Steinbart, P J, Summers S L and Wood D A (2021) Accounting Information Systems, 15th Global edn, Pearson.