Accounting Information Systems


Content, progress and pedagogy of the module

The purpose of this module is to provide students with a strong conceptual foundation in the field of Accounting Information Systems (AIS). The module allows the student to understand, evaluate and use AIS effectively in their future roles as accountants, auditors, managers or consultants. In particular, the module provides an in-depth understanding of an organization's key processes and how data is captured during the flow of these transactions.

The key is to understand the role of AIS in dealing with these business transactions and inherent risk, control and security issues. In addition, the course provides basic and advanced knowledge of AIS packages and enterprise resource planning (ERP) packages, and how such systems are maintained or replaced through processes of analysis, design and implementation.

Learning objectives


The objective is that the student after the module possesses the necessary knowledge on:

  • conceptual foundations of AIS including control and audit.
  • AIS applications.
  • AIS development process.


The objective is that the student after the module possesses the necessary skills in:

  • designing an AIS to provide the information needed to allow key decisions.
  • discussing and theorizing on the content, structure and use of AIS that organizations use for management control and risk assessment.
  • discussing and theorizing on general and specific problems that may occur when management accounting is integrated into and supported by an AIS.


The objective is that the student after the module possesses the necessary competences in:

  • identifying areas where AIS can create value for organisations.
  • selecting and applying business procedures and systems related to AIS applications.
  • contributing to the design of AIS together with software specialists and developers.

Type of instruction

For information see § 17.



Name of examAccounting Information Systems
Type of exam
Written or oral exam
Individual examination.
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

Danish titleAccounting Information Systems
Module codeKAØKS20205
Module typeCourse
Duration1 semester
Language of instructionEnglish
Location of the lectureCampus Aalborg
Responsible for the module


Study BoardStudy Board of Business Economics
DepartmentDepartment of Business and Management
FacultyThe Faculty of Social Sciences