Accounting Information Systems


Content, progress and pedagogy of the module

The purpose of this course is to provide students with an introduction to the theory and practice of accounting information systems (AIS). Multiple software applications are nowadays used as part of AIS, ranging from small business applications to mid-size and large enterprise solutions, known as Enterprise Resource Planning (ERP) systems. Business organizations use these systems to manage day-to-day business activities such as purchasing, production planning, sales, project management, risk management, and supply chain operations. These systems also include the functions of enterprise performance management, which help to plan and evaluate an organization’s financial results. This course provides the theoretical foundation for these systems, their implementation, and analysis, as well as a practical introduction to their basic functionality. The knowledge gained in this course involves a basic understanding of how to evaluate and use AIS in the role of an accountant, auditor, manager, or consultant.

Learning objectives


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

  • the conceptual and theoretical foundations for AIS and ERP systems.
  • the general and more specific challenges with ERP system implementation and use.
  • the technical, human, and social aspects of AIS and ERP systems.


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

  • making ERP system analysis, diagnosing its problems, fits, and misfits.
  • analysing data quality problems in AIS in general and ERP systems in particular.
  • relating real-life business transactions and decisions to accounting data sets.


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

  • contributing to the design of AIS and the functionality needed for decision-makers in the organisation.
  • diagnosing the problems with AIS in the organisation.
  • selecting different AIS applications for business transactions and decision-making in the organisation.

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 Economics and Business Administration
DepartmentAalborg University Business School
FacultyFaculty of Social Sciences and Humanities