Content, progress and pedagogy of the module

The purpose of this module is to provide the student 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 applications. Business organisations 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 performance management, which help to plan and evaluate an organisation’s financial results.

This module provides the theoretical foundation for these systems, their implementation and analysis, as well as an introduction to their basic functionality. The knowledge gained in this module involves the basics of enterprise applications, databases and database management, business intelligence (BI), challenges with enterprise resource planning (ERP) system implementation, and emerging technologies in the field. It provides the basic understanding of how to evaluate and use AIS in the role of an accountant, auditor, manager, or consultant.

Learning objectives

Knowledge

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

• the conceptual and theoretical foundations of AIS, enterprise applications, and business intelligence.
• the technical, human, and social aspects of AIS.
• the issues with data quality and the general and more specific challenges with ERP system implementation and use.

Skills

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 the relevant AIS tools.

Competences

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.

Exam

Exams