On successful completion of this course, students will be able to:
1.  Identify and explain the roles and components of AIS.
2.  Explain, justify and evaluate internal control systems.
3.  Explain and justify AIS auditing, computer crime, and security techniques.
4.  Explain software development processes, including systems documentation, and explain and justify software development strategies.
5.  Employ sound data management and effectively use well-designed databases and database management systems.
6.  Discuss and critically appraise role of sound accounting information systems and use them in decision making and management support.
7.  Learn basic data analytics techniques using an analytics application (e.g. Microsoft's Power BI).

Romney, M. B., Steinbart, P. J., Summers, S. L., and Wood, D. A. (2021) Accounting Information Systems, Fifteenth Edition, Pearson, ISBN 978-1-292-35336-4

Additional reading material to be provided via MyUni.

Other useful resources:

Parkes, A., Considine, B., Olesen, K. Blount, Y. 2017, Accounting information systems, 5th ed, John Wiley & Sons, Milton, Qld.

Gray, H., Issa, T., Pye, G., Troshani, I., Rainer, R. K., Prince, B., Watson, H. (2015) Management Information Systems, 1st Australasian Edition, John Wiley & Sons, ISBN: 978-0-7303-3649-5

In addition to the recommended text book resources, students will need to complete practice material using a data analytics application (e.g., Microsoft Power BI). Related material will be provided via MyUni and discussed in lectures and practical tutorial sessions.

Teaching of Accounting Information Systems will be via weekly lectures supported by problem-solving tutorials examining the materials covered in lectures.

The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that for a three-unit course you are expected to commit approximately 9 hours of private study outside of your regular classes. Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Tutorial classes will be held weekly commencing in Week 2 of the semester. Where tutes fall on public holidays, arrangements will be made for these tutes to be made up. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.

Week	Topic	Textbook
1	Accounting information systems: an overview	Romney et al (2021) Ch 1
2	Overview of transaction processing and enterprise resource planning systems, and Systems documentation techniques; Introduction to Power BI	Romney et al (2021) Chs 2,3 + Power BI material (via MyUni)
3	Fraud and errors; Computer fraud and abuse techniques; Power BI Service	Romney et al (2021) Chs 8, 9 + Power BI material (via MyUni)
4	Control and accounting information systems; Controls for information security; Power BI Service (continued)	Romney et al (2021) Chs 10, 11 + Power BI material (via MyUni)
5	Confidentiality and privacy controls; Processing integrity and availability controls; Power BI Desktop	Romney et al (2021) Chs 12,13 + Power BI material (via MyUni)
6	The revenue cycle: sales to cash collections; The expenditure cycle: purchasing to cash disbursements; Power BI Desktop (continued)	Romney et al (2021) Chs 14, 15 + Power BI material (via MyUni)
7	Introduction to systems development and systems analysis; Systems design, implementation and operation; Power BI Desktop (continued)	Romney et al (2021) Chs 22, 24 + Power BI material (via MyUni)
8	AIS development strategies; Power BI Desktop (continued)	Romney et al (2021) Ch 23 + Power BI material (via MyUni)
	Mid-semester break
9	Database design using the REA model	Romney et al (2021) Chs 4, 19
10	Implementing a REA model in a relational database	Romney et al (2021) Ch 20
11	Contemporary topics in AIS: Digital business and financial reporting, and XBRL technology; Blockchain technology in accounting and finance	Material to be provided via MyUni
12	The wrap

#	Assessment Task	Weight	Due Date/Week	Learning Outcomes
1	Test 1 (AIS MCQs)	20%	Week 6 (Friday 9am, further details TBA)	1-4, 6
2	Test 2 (Power BI)	10%	Week 10 (Friday, 9am, further details TBA)	6
3	Final Exam (3 hours)	70%	Date set by Exams Office	1-6
	Total	100%

Students are required to attend all lectures and the tutorials in which they are enrolled.

All topics covered during the semester are examinable.

To gain a pass, a mark of at least 50% overall must be achieved.

Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. While marks will not be deducted for poor hand-writing or English expression, it is stongly recommended that you write clearly to avoid the complications which can arise for examiners as a result of illegible responses.

Assessment marks prior to the final exam will be displayed on the course website.  Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies

Test 1                                                    20%

Test 1 (AIS Multiple Choice Questions)

Due Date:  Week 6 (Friday, 9am, further details TBA)

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Test 2                                                    10%

Test 2 (Power BI Test)

Due Date:  Week 10 (Friday, 9am, further details TBA)
 

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Final Exam                                          70%

There will be a 3 hour exam. Date for the exam will be set by the Exams Office.

Presentation of Assignments

Students must retain a copy of all assignments submitted.
All individual assignments must be attached to an Assignment Cover Sheet which must be signed and dated by the student before submission.
All group assignments must be attached to an Assignment Cover Sheet which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.
Lecturers/markers can refuse to accept assignments which do not have a signed acknowledgement of the University’s Policy on Plagiarism: http://www.adelaide.edu.au/policies/230/
Assignment Guidelines including Referencing Details

A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from: http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf

This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.

In preparing any written piece of assessment for your postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)

The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.

Late Assignment Submission

Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the Lecturer-in-Charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late (including week-ends).

Return of Assignments

Lecturers aim to mark and return assignments to students within three (3) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks.

Examination Information

It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a replacement/additional (sup) exam.

University staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries.

Examinations will be held only at the time and locations stated in the University’s Examination Timetable, so they may not be taken in another country. Students should not make any arrangements to be absent until after the replacement/additional (sup) exam period.

Students are NOT permitted to take a Dictionary (English or English-Foreign) into the examination and the use of calculators in the examination is not permitted.