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

Type	Description	Weight	Due	Length
Supervised exam ?	Final exam Closed book exam	50%	Formal exam period	2 hours
Outcomes assessed:
Assignment	Individual assignment Written report	20%	Week 04 Due date: 21 Aug 2023 at 23:59	1500 words
Outcomes assessed:
Assignment	Group assignment Report, class presentation and participation, reflective assessment	30%	Week 10 Due date: 09 Oct 2023 at 23:59	2000 words (equivalent)
Outcomes assessed:
= group assignment ?

Assessment summary

Individual assessment: Students will prepare a written report that critically analyses a case study or report, and will discuss specific issues arising from this. The report should demonstrate an understanding of key accounting and information systems concepts including the role of accountants in the digital age.
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 and make one submission of two questions and feedback. And finally, there is a reflective submission.
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.

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 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 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.

Use of generative artificial intelligence (AI) and automated writing tools

You may only use generative AI and automated writing tools in assessment tasks if you are permitted to by your unit coordinator. If you do use these tools, you must acknowledge this in your work, either in a footnote or an acknowledgement section. The assessment instructions or unit outline will give guidance of the types of tools that are permitted and how the tools should be used.

Your final submitted work must be your own, original work. You must acknowledge any use of generative AI tools that have been used in the assessment, and any material that forms part of your submission must be appropriately referenced. For guidance on how to acknowledge the use of AI, please refer to the AI in Education Canvas site.

The unapproved use of these tools or unacknowledged use will be considered a breach of the Academic Integrity Policy and penalties may apply.

Studiosity is permitted unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission as detailed on the Learning Hub’s Canvas page.

Outside assessment tasks, generative AI tools may be used to support your learning. The AI in Education Canvas site contains a number of productive ways that students are using AI to improve their learning.

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.

Weekly schedule

WK	Topic	Learning activity
Week 01	Introduction to information systems for accountants	Lecture (3 hr)
Week 02	Supporting Financial Accounting 1: Business processes, system processes and risks, Introduction to Individual Assignment	Lecture (3 hr)
Week 03	Supporting Financial Accounting 2: Business processes, system processes and risks	Lecture (3 hr)
Week 04	Supporting Financial Accounting 3: Designing and modelling business processes Introduction to the Group Assignment	Lecture (3 hr)
Week 05	Supporting Financial Accounting 4: Enterprise Systems 1 - Introduction to an integrated approach. Testing the revenue cycle.	Lecture (3 hr)
Week 06	Supporting Financial Accounting 5: Enterprise Systems II - the integrated general ledger and financial reporting. Infrastructure and Supporting Management Accounting 1: MDM and big data	Lecture (3 hr)
Week 07	Supporting Management Accounting 2: Business Intelligence and shadow data Group Assignment Workshop	Lecture (3 hr)
Week 08	Accountants in the C-Suite: Blockchain Self Directed Learning Week	Lecture (3 hr)
Week 09	Supporting Management Accounting 3: Data visualisation, integrated and sustainability reporting	Lecture (3 hr)
Week 10	Accountants in the C-Suite 2: Enterprise level risk and governance	Lecture (3 hr)
Week 11	Accountants in the C-Suite 3: Different approaches to systems development	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.
Participation: Students will be allocated an 'on-call' schedule early in the semester. This is designed to offer all students the ability to take the lead in class exercises and discussions. This will be assessed.
Recording presentations and attendance: Group presentation recordings will not be made available. You are not permitted to record any group presentation with any device. Attendance for group presentations is compulsory (excepting approved special considerations).
Please note the mid-semester break (AVCC Week) immediately follows Week 8. The break is Monday 25th September - Monday 2nd October (inclusive). Monday 2nd October is a public holiday. There are no classes held during AVCC week, or on Public Holidays.
Weeks 12 and 13 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:

Students must have access to the text book. All weeks have required readings from this publication.

Hard Copy - available Fisher Library

Kay, D., Ovlia, A., Romney, M. B., Steinbart, P. J., Summers, S. L., Wood, D. A., & Dwyer, S. (2022). The crossroads of accounting and business information systems : managing risk and applying controls. Pearson Australia.

eBook - available Fisher Library

Kay, D. O. (2022). The Crossroads of Accounting and Business Information Systems Managing Risk and Applying Controls (Custom Edition eBook). (1st ed.). Pearson Learning Solutions.

This text has been specifically compiled for this unit of study and is a compilation of two current text books.

Canvas will publish the link to purchase the book so that students are prepared for Week 1 readings.

The compilation is designed to offer a more effective and comprehensive reference source without the need for students to purchase two separate texts.

For your easy reference the two text books that form the compiliation are:
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
Romney, M. et al (2021). Accounting Information Systems. (15th Edition). Pearson Education Limited.

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.

Happy with new learning materials and updated curriculum. Will include concept of 'on-call' students to 'even-out' our participation. The group assignment information will be reviewed to offer further clarity.

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

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

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

Media

Student links

About us

Connect

Current students

INFS3110: Information Systems for Accountants

Semester 2, 2023 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

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

Media

Student links

About us

Connect