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Unit of study_

INFS5000: Accounting Information Systems

Semester 2, 2020 [Normal day] - Camperdown/Darlington, Sydney

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, 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 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 also learn how to use tools, frameworks and models that assist in identifying opportunities for business value creation through innovative applications of various BIS and managing business information, processes and systems to ensure that strategies and service providers meet business needs.

Unit details and rules

Unit code INFS5000
Academic unit Business Information Systems
Credit points 6
Prohibitions
? 
None
Prerequisites
? 
None
Corequisites
? 
None
Assumed knowledge
? 

None

Available to study abroad and exchange students

Yes

Teaching staff

Coordinator Sandra Dwyer, sandra.dwyer@sydney.edu.au
Lecturer(s) Deborah Bunker, deborah.bunker@sydney.edu.au
Type Description Weight Due Length
Final exam (Record+) Type B final exam Final exam
Written exam with MCQ
40% Formal exam period 2 hours
Outcomes assessed: LO1 LO2 LO3 LO4
Assignment Individual assignment
Written report
20% Week 04
Due date: 18 Sep 2020 at 00:00
1500 words
Outcomes assessed: LO1 LO3 LO5 LO6 LO7
Assignment MCQ Test
20 x Multiple choice questions
10% Week 07
Due date: 15 Oct 2020 at 00:00
45 minutes
Outcomes assessed: LO1 LO2 LO3 LO4
Assignment group assignment Group assignment
Written reports and presentation
30% Week 09
Due date: 13 Oct 2020 at 00:00
2500 words
Outcomes assessed: LO1 LO2 LO3 LO5 LO6 LO7
group assignment = group assignment ?
Type B final exam = Type B final exam ?

Assessment summary

 

  • MCQ test: Students are required to answer 20 multiple-choice questions within a set time on a set date.
  • Individual assignment: Students are required to critically evaluate a statement or findings within a prescribed article or piece of research, conduct library research to identify at least five references to support their argument, draw informed conclusions, and prepare a written report to be submitted online.
  • Group assignment: In groups of 4-5 members, students are required to research and examine key facts and important issues surrounding a selected topic, prepare a written executive summary based on the research findings and deliver a presentation based on the group research and executive summary. Groups will also act as inquirer’s for  all other group presentations and make one submission detailing one question and one positive piece of feedback they would have posed to each of the presenting groups.
  • Final exam: This is a closed-book exam and all topics may be examined. The exam questions may be a combination of multiple-choice, short answer/discussion and/or case study type question.

Replacement exams: The Business School has determined that second replacement exams (both mid semester and final) will not be offered for this unit of study should a student submit two special considerations for the same exam as this unit forms part of the professional accounting accreditation pathway. Should a student be granted a replacement exam via special consideration, and is then unable to attend or does not complete the replacement exam, any subsequent special consideration will result in a DC grade (Discontinue Without Fail).

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (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 sydney.edu.au/students/guide-to-grades.

For more information see guide to grades.

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 Current Student website  provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.  

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

You may only use artificial intelligence and writing assistance tools in assessment tasks if you are permitted to by your unit coordinator, and if you do use them, you must also acknowledge this in your work, either in a footnote or an acknowledgement section.

Studiosity is permitted for postgraduate units unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission.

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.

WK Topic Learning activity Learning outcomes
Week 01 Welcome; Situating accounting information systems (AIS); Concepts and contexts Lecture (3 hr) LO3 LO5 LO6
Week 02 Business processes 1: systems, processes and risks; an introduction to the individual assignment and feed forward workshop Lecture (3 hr) LO4 LO5 LO6
Week 03 Business processes 2: modelling and risk Lecture (3 hr) LO4 LO5 LO6
Week 04 Business processes 3: tools and techniques; An introduction to the group assignment including forming groups and choosing topics Lecture (3 hr) LO3 LO4 LO5 LO6
Week 05 Enterprise Systems : Process and risks in enterprise systems Lecture (3 hr) LO1 LO3 LO5 LO6
Week 06 Business Intelligence 1: BI and Shadow Data, Sustainability and Integrated Reporting Lecture (3 hr) LO1 LO2
Week 07 Group Assignment Class Consultations Introduction to Business Intelligence : Tableau Setup Lecture (3 hr) LO1 LO5 LO6
Week 08 Business Intelligence Part 2: Data Visualisation Tools, and Managing Risk and Designing Controls in the Digital Age Part 1: Fraud and Risky Things! and Internal Control Lecture (3 hr) LO1 LO2 LO3 LO5
Week 09 Managing Risk and Designing Controls in the Digital Age Part 2: ERM Frameworks Lecture (3 hr) LO1 LO2 LO3 LO5 LO6
Week 10 Group Presentations and exam preparation Lecture (3 hr) LO1 LO2 LO3 LO5 LO6
Week 11 Group presentations and exam preparation Lecture (3 hr) LO1 LO5 LO6 LO7
Week 12 Group presentations and exam preparation Lecture (3 hr) LO1 LO5 LO6 LO7

Attendance and class requirements

  • Lecture recordings: All lectures and seminars are recorded and will be available on Canvas for student use. Please note the Business School does not own the system and cannot guarantee that the system will operate or that every class will be recorded. Students should ensure they follow the Canvas modules and associated learning materials provided for online learners.
  • NO Group presentation recording: Additionally, group presentation recordings will not be made available. You are not permitted to record any group presentation with any device.

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

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

This text is available in hard copy or e-text. Additionally, the text is available on reserve in Fisher Library.

All other readings for this unit can be accessed on the Library eReserve link available on Canvas.

Please note the mid-semester break (AVCC Week) immediately follows Week 6. It is the week beginning Monday 5th October. There are no classes held in this week. Classes resume in Week 7. It is the week beginning Monday 12th October.

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.

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

  • LO1. identify and describe core business processes and enterprise systems that enable critical business activities; identify and describe information infrastructure including business intelligence, business analysis (including data visualisation and integrated reporting), and cloud computing; identify and describe the importance of information infrastructure for accountants and financial reporting
  • LO2. describe the concepts of enterprise risk management, organisational governance and internal control and explain their importance in accounting information systems
  • LO3. identify different stakeholders and key social, ethical and cultural issues involved in the design, implementation and assurance of accounting information systems
  • LO4. demonstrate knowledge of key concepts and tools for designing, documenting and analysing business processes and internal controls and practise an approach through class activities and other assigned tasks
  • LO5. read assigned readings and conduct library research to develop and support arguments about key issues in accounting information systems
  • LO6. communicate in oral and written form knowledge, thoughts and findings through class discussions, group work, group presentations and individual assignments
  • LO7. provide constructive feedback to peers on written work, 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
GQ1 GQ2 GQ3 GQ4 GQ5 GQ6 GQ7 GQ8 GQ9

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

No changes have been made since this unit was last offered.

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.