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Unit of study_
INFS5000: Accounting Information Systems
2026 unit information
Accountants are extensive users of business information systems (BIS). They also play a critical advisory and managerial role in relation to the design, adoption, evaluation and assurance of BIS to ensure that information and systems are properly governed to manage and mitigate risk, are used ethically and contribute to business value. This unit provides an introduction to current and emerging information technologies (IT) that support and enable business processes, information management, decision-making, data analysis and reporting of critical business information in accounting. In addition, associated governance, risk and compliance challenges are explored. Relationships between business processes and accounting information systems are examined to develop an understanding of the complex and changing business information environment from the perspective of different stakeholders. Students use a variety of tools, frameworks and models that assist in identifying opportunities for business value creation to ensure that strategies meet business needs.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
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| Academic unit | Accounting, Governance and Regulation |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. Evaluate the role of accounting information systems (AIS) in organisations and the ethical considerations in their use
- LO2. Demonstrate the knowledge and skills for documenting and analysing business processes and databases, and to identify and manage associated risks
- LO3. Analyse business processes, transaction cycles and internal controls in Enterprise Resource Planning (ERP) environments and demonstrate skills in using ERP software to process transactions, manage data and generate reports
- LO4. Critically evaluate alternative approaches to AIS development, governance, enterprise risk management, and internal control frameworks in AIS environments, including the role of audit in providing assurance
- LO5. Critically evaluate the impact of current and emerging technologies (such as XBRL, analytics, visualisation, AI, RPA, blockchain) on AIS, organisational business models, data analysis, decision making, ethical considerations and the evolving role of accounting professionals
- LO6. Collaborate constructively with individuals and groups to achieve professional outcomes
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1 2026
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Normal day | Camperdown/Darlington, Sydney | |
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Semester 2 2026
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Normal day | Camperdown/Darlington, Sydney |
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Modes of attendance (MoA)
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