Accounting Information Systems

Module Title	Accounting Information Systems
Module Code	25-5001-00S
Semester of Delivery	See Module Information Table
Mandatory/Elective/Option	See Module Information Table
Level	5
Credit Points	20

Assessment Mode Weighting	Coursework	50%
	Examination	50%

Pre-requisites	None
Co-requisites	None

Class Contact Hours
Average Weekly	2.5

Directed Learning
Average Weekly	10

Module Leader	Gill Hill
	Sheffield Business School
Module Banding	A
Approval Status	Validated

Rationale

In addition to having an understanding of the technical aspects of accounting, a financial, business or IT manager needs to understand:

how various sources of financial data are collected, processed and output in a form suitable for the needs of a range of users, both internal and external;
how both manual and computer-based systems manage these processes.

Summary of Aims

To provide the student with:

a theoretical framework relating to the design and operation of an integrated accounting system;
a vehicle to enable them to put into an operational context, the various accounting techniques assimilated in earlier modules of study;
an opportunity to gain substantial "hands-on" experience with relevant accounting and related packages;

Anticipated Learning Outcomes

On completion of the module, the student should be able to:

Appraise the theoretical underpinnings of accounting information systems;
Understand and analyse the operation of the various sub-systems making up the AIS and, appreciate their integrative nature;
Analyse, design, set up and operate a computerised accounting information system in accordance with management needs;
Determine suitable criteria for the evaluation of commercial accounting packages, for both small and large AIS, and apply those criteria
Critically evaluate the role of the traditional accounting model in today's dynamic businesses;
Assess how emerging technologies influence the design of accounting information systems;
Make a professional presentation to a specified audience.

Assessment and Feedback Strategy

Throughout the module students will be provided with feedback on their progress in achieving the desired learning outcomes via the normal seminar and workshop activities. A planned programme of tasks to be completed will provide formative feedback on a weekly basis.

Module Assessment Criteria

In the assignments the students will be required to demonstrate their understanding and skill development based on one case study. Marks will be awarded for

quality of the information researched
appropriateness and correctness of any model constructed
suitability of the discussion and reporting
quality of the presentation

Learning Outcome	Assessment Criterion	Level Descriptors
Learning Outcome	Assessment Criterion	fail	pass	2.2	2.1	first
Outcome 1	Examination	Little or no knowledge of the theoretical underpinnings	Basic and limited knowledge of the theoretical underpinnings, no application to AIS	Good knowledge of the theoretical underpinnings, and some application to AIS	Good knowledge of the theoretical underpinnings, and an ability to apply to AIS	Extensive knowledge of the theoretical underpinnings plus the ability to effectively apply the theory to AIS
Outcome 2	Coursework 1 & 2 Examination	Little or no knowledge of the operation of the sub-systems of an AIS. Does not identify the system components.	Some knowledge of the operation of the sub-systems of an AIS. Does not identify all of the system components, or appreciate the linkages.	Good knowledge of the operation of the sub-systems of an AIS. Identification of some of the system components but does not fully appreciate the linkages between the sub-systems.	Good knowledge of the operation of the sub-systems of an AIS. Identification of most of the system components, and a good appreciation of the linkages between the sub-systems.	Extensive knowledge of the operation of the sub-systems of an AIS. Identification of all of the system components, and a full appreciation of the linkages between the sub-systems.
Outcome 3	Coursework 2 & 3 Examination	Little or no ability in analysing designing or setting up a computerised AIS. Little or no ability in selecting or using appropriate software. Little attention paid to users requirements	Some ability in analysing designing or setting up a computerised AIS. Some ability in selecting or using appropriate software Some attention paid to users requirements	Able to analyse design and setting up a computerised AIS. Able to select and use appropriate software Attention is paid to users requirements	Able to analyse design and setting up an effective computerised AIS that is suitable for the users requirements Able to effectively select and use appropriate software.	Able to analyse design and setting up a highly effective computerised AIS. that is suitable for the users requirements, and considers factors the user had not considered. Able to effectively select and use appropriate software
Outcome 4	Examination	Little or no knowledge of evaluation techniques or their relevance to AIS	Some knowledge of evaluation techniques and their relevance to AIS	Good knowledge of evaluation techniques and their relevance to AIS. An awareness of how different techniques are appropriate for different types of systems circumstances	Good knowledge of evaluation techniques and their relevance to AIS. Some evidence of critical understanding of how different techniques are appropriate for different systems and circumstances.	An extensive knowledge of evaluation techniques and their relevance to AIS. A clear critical understanding of how different techniques are appropriate for different systems and circumstances.
Outcome 5	Examination	Little or no understanding of the traditional role of accounting	Some understanding of the traditional role of accounting	Good knowledge of the traditional role of accounting in today's business	some critical appreciation of the traditional role of accounting in today's business and an awareness of its shortcomings	An extensive appreciation of the role of the traditional accounting model and an ability to evaluate and critique its role and suitability
Outcome 6	Examination	Little or no knowledge of emerging technologies or of how they impact on the design of AIS	Some knowledge of emerging technologies and some idea as to how they impact on the design of AIS	Good knowledge of emerging technologies and some ideas as to how they impact on the design of AIS	Good knowledge of emerging technologies and a good appreciation as to how they impact on the design of AIS	An extensive knowledge of emerging technologies and a critical appreciation as to how they impact on the design of AIS
Outcome 7	Coursework 3	Little or no presentation skills, or awareness of the audiences needs	Basic presentation skills and a bare acknowledgement of the audience	Some ability to present in a professional manner to a specified audience	Good professional presentation skills and a clear recognition of the needs of the specified audience	Outstanding professional presentation skills, indicative of a full awareness of the needs of the specified audience

Teaching and Learning Strategy and Methods

The module will be taught via a series of seminars link to a programme of directed readings and a series of computer workshops.

The seminar programme will make use of case studies and discussion groups to:

encourage student centred learning
facilitate both individual and group work

The workshop sessions will provide students with substantial hands-on experience in using industry standard microcomputer systems using a variety of exercises and case studies geared to a financial environment.

Indicative Content

General Systems Theory and its application to the analysis and design of AIS.
Sub-systems making up the AIS.
Risks associated with processing accounting information. The design of effective control and security mechanisms.
Critique of traditional accounting systems
Accounting packages. Determining users' information needs.
Evaluation of accounting packages.
Design, installation and operation of computerised accounting information systems.
Emerging influences on the design of computerised accounting information systems, for example, relational databases, ERP's, the Internet and web based AIS

Indicative Reading List

Every year the Module Guide will contain a revised list of indicative texts and websites, which are suitable to support the learner.

Sheffield Business School, Howard Street, City Campus, Sheffield Hallam University, Sheffield, S1 1WB
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