Outline

Overview

This unit demonstrates how accounting information systems (AIS) can improve business performance relating to the conduct of accounting based transactions. It provides students with the skills necessary to identify and assess opportunities for business improvement, by looking at both conceptual and physical AIS and to understand the varied ways in which the business must assess risks, controls, costs and benefits in relation to the implementation of an AIS. From an end-to-end systems perspective, students gain knowledge of approaches and methodologies related to the design, implementation and operation of an AIS. Through graphic representations, visual thinking can be applied to analyse, assess and improve the conceptual AIS with a view to its physical implementation. Students learn the importance of an integrated approach to managing business cycles including expenditure, conversion and revenue where multiple competing requirements often need to be balanced. Students develop expertise in business analysis, a foundation skill for accountants, auditors, project managers and business analysts.

Unit details and rules

Academic unit	Business Information Systems
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	INFS2001
Assumed knowledge ?	INFS1000 or INFO1000 or INFO1003 or INFO1903
Available to study abroad and exchange students	Yes

Teaching staff

Coordinator	Sandra Dwyer, sandra.dwyer@sydney.edu.au
Lecturer(s)	Sandra Dwyer, sandra.dwyer@sydney.edu.au

Assessment

The census date for this unit availability is 1 September 2025

Details
Criteria

Type	Description	Weight	Due	Length	Use of AI
Written exam ?	Final exam Closed book exam: BringYourOwnDevice exam on campus	50%	Formal exam period	2 hours	AI prohibited
Outcomes assessed:
Written work	Individual assignment Written report	20%	Week 05 Due date: 05 Sep 2025 at 23:59 Closing date: 19 Sep 2025	1500 words	AI allowed
Outcomes assessed:
Written work	Group assignment Report, class presentation and participation, reflective assessment. Various due dates with date listed the due date for the main report.	30%	Week 10 Due date: 17 Oct 2025 at 23:59 Closing date: 06 Nov 2025	Equates to the effort of 2000 words	AI allowed
Outcomes assessed:
= group assignment ?

Assessment summary

Individual assessment: The report has two parts. In Part A students will prepare a written report using a 'hard' skill they have developed and will need to research and further develop in the early weeks of the semester. For instance this may be related to database design or business processes. Students will critically analyse a case study or report to support student learning outcomes in designing, documenting and analysing business processes and internal controls or database design and relevance, and any specific issues arising from this. Part B of the report should demonstrate an understanding how accounting professionals may influence and participate in the achievement of the United Nations Sustainable Devlopment Goals (UN SDG's)
Group assignment: In groups of 4-5 members, students will complete a series of tasks that comprise the group assignment, around a selected topic. Components include: prepare a written executive summary based on the research findings and participate in a creative presentation based on the group research and executive summary. Groups will also act as verbal inquirer’s of a presentation. And finally, there is a two part reflective submission that is completed each week in class. In Week 13 a final section will offer students the opportunity to reflect on how their group performed and the key learning in the unit of study.
Final exam: The final exam is a closed book exam covering all topics and materials presented in the unit of study. Questions will require specific focussed answers and a detailed and thorough understanding of the concepts covered in the unit of study. Questions will require a short answer essay style response.
Students will be assessed in a Bring Your Own Device (BYOD) exam taken on campus with supervision. Further information about the delivery of the exams will be provided closer to the test exam.

Detailed information for each assessment will be published at the appropriate time on Canvas. A feed-forward workshop for the individual and group assignments will be held in class.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Distinction	75 - 84	Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Credit	65 - 74	Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Pass	50 - 64	Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Fail	0 - 49	When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see guide to grades.

Use of generative artificial intelligence (AI)

You can use generative AI tools for open assessments. Restrictions on AI use apply to secure, supervised assessments used to confirm if students have met specific learning outcomes.

Refer to the assessment table above to see if AI is allowed, for assessments in this unit and check Canvas for full instructions on assessment tasks and AI use.

If you use AI, you must always acknowledge it. Misusing AI may lead to a breach of the Academic Integrity Policy.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

Academic integrity

The University expects students to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

Our website provides information on academic integrity and the resources available to all students. This includes advice on how to avoid common breaches of academic integrity. Ensure that you have completed the Academic Honesty Education Module (AHEM) which is mandatory for all commencing coursework students

Penalties for serious breaches can significantly impact your studies and your career after graduation. It is important that you speak with your unit coordinator if you need help with completing assessments.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Introduction to information systems for accountants Supporting Financial Accounting 1: Introduction to database structures	Lecture (3 hr)
Week 02	Supporting Financial Accounting 2: What's the value of database knowledge for an accountant? E-R diagrams and SQL	Lecture (3 hr)
Week 03	Supporting Financial Accounting 3: Designing and modelling Business processes, system processes, managing risk and implementing controls, what's the value of collaboration?	Lecture (3 hr)
Week 04	Supporting Financial Accounting 4: Designing and modelling business processes. Hands-on use of a web-based business process modelling tool, Introduction to the Group Assignment, forming groups, creating group dynamics	Lecture (3 hr)
Week 05	Supporting Financial Accounting 5: Enterprise Systems 1 - Introduction to an integrated approach. What value might this offer financial (and management) accounting? Hands-on testing the revenue cycle using SAP to evidence controls	Lecture (3 hr)
Week 06	Supporting Financial Accounting 6: Enterprise Systems 2 - the integrated general ledger and financial reporting using SAP to evidence the integration. Is this of value in the risk and control landscape? Supporting Management Accounting 1: MDM - what's this, is it of value? , Big Data in data analysis and decision making	Lecture (3 hr)
Week 07	Supporting Management Accounting 2: Business Intelligence and shadow data - why you need to know the difference? , Robotic Process Automation [RPA] or the business process improvement imperative and why 'softbots' rule! Group Assignment Consultations and Workshop	Lecture (3 hr)
Week 08	Supporting Management Accounting 3: Integrated and Sustainability Reporting - how do you 'tell your story' and manage the risks and opportunities of this style of almost ubiquitous reporting?, XBRL - understanding Charlie Hoffman's invention, does it improve access to and analysis of business data?	Lecture (3 hr)
Week 09	Supporting Management Accounting 4: Self Directed Learning Week, What does understanding data visualisation have to do with accounting? Data Visualisation Video	Lecture (3 hr)
Week 10	Accountants in the C-Suite 1: Enterprise level risk and governance [COSO framework], Risk Assessment Role Play and Case Study	Lecture (3 hr)
Week 11	Accountants in the C-Suite 2: Enterprise level governance and risk [COSO framework], the value, or not, of 'Tone at the Top', Cybersecurity - a brief review of challenges and opportunities.	Lecture (3 hr)
Week 12	Group Presentations Examination Preparation	Lecture (3 hr)
Week 13	Group Presentations Wrap Up Examination Preparation	Lecture (3 hr)

Attendance and class requirements

Lecture recordings: A lecture stream will be recorded. Please note the Business School does not own the system and cannot guarantee that the system will operate. However, please note that many classes have a high level of hands-on work either in group work or using software, so it is highly recommended that students attend class.
Recording presentations and attendance: Group presentation recordings will not be made available. You are not permitted to record any group presentation with any device.
Please note the mid-semester break (AVCC Week) immediately follows Week 8. The break is Monday 29th September to Monday 6th October (inclusive). Note the Monday is a Public Holiday for Labour Day.
Please also note that Week 9 classes Tuesday 7th October will be self-directed learning at your own pace and there are no face to face classes. Remote sessions will be available for group or individual consultations
Weeks 12 and 13 are group presentations and require compulsory attendance for all students. An approved Special Consideration is required if a student is unable to attend one of these weeks

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Prescribed Text Book:

We will utilise three text books this semester.

Each of the text books offers some strengths that we want to take advantage of.

The first text book below is the Prescribed Textbook.

It is recommended that you have ready access to this.

To support equity of access to information for all students an e-text is available in Fisher Library, of all three text books.

The text is:

Romney, M., Steinbart, P.J., Summers, S.L., Wood, D.A.(2021). Accounting Information Systems. (15th Edition). Pearson Education Limited.
Closer to semester start there will be a link published on Canvas on how to purchase this e-text from the publisher.

The second and third text books you will need to access via Fisher Library. They have e-copies available.

You do not need to purchase the second and third text book.

Kay, D. and Ovlia, A. (2014). Accounting Information Systems The Crossroads of Accounting and IT . (2nd Edition.). Pearson New International Edition, Pearson Education Limited USA.

and

Parkes, A., Considine, B., Oleson, K., Blount, Y. (2016). Accounting Information systems 5th Edition John Wiley & Sons Australia Ltd

All other readings for this unit will be provided in the Learning Materials on Canvas as required.

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. identify and describe the concepts, history and current status of business processes and enterprise systems
LO2. identify and describe the broader information infrastructure in which such systems are embedded
LO3. identify and describe the main features of enterprise risk management, and the way in which this is related to information infrastructures
LO4. identify and describe the ways in which accountants interact with information infrastructures
LO5. identify different stakeholders and their ethical, social and cultural issues in the design, implementation, use and assurance of information infrastructures
LO6. demonstrated ability to design, document and analyse business processes and internal controls
LO7. conduct a literature review and develop and support arguments regarding accountants and their relationship to information infrastructures
LO8. communicate orally and written form knowledge on all concepts identified through class discussions, group work, individual assignments and group assignments
LO9. provide constructive feedback to peers and address issues identified by instructors and peers when reflecting and revising your own written work.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

We value the student voice and so will continue to use name tags in classes again to support group learning and class belonging.

Additional information

More information can be found on Canvas.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links

INFS3110: Information Systems for Accountants

Semester 2, 2025 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links