ULMS Electronic Module Catalogue |
The information contained in this module specification was correct at the time of publication but may be subject to change, either during the session because of unforeseen circumstances, or following review of the module at the end of the session. Queries about the module should be directed to the member of staff with responsibility for the module. |
Title | ACCOUNTING INFORMATION SYSTEMS AND TECHNOLOGY | ||
Code | KMGT695 | ||
Coordinator |
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Year | CATS Level | Semester | CATS Value |
Session 2022-23 | Level 7 FHEQ | Whole Session | 15 |
Pre-requisites before taking this module (other modules and/or general educational/academic requirements): |
KMGT663 INTERNATIONAL FINANCIAL REPORTING AND ANALYSIS; KMGT691 STRATEGIC MANAGERIAL ACCOUNTING AND PERFORMANCE MANAGEMENT; KMGT692 ASSURANCE AND MANAGEMENT CONTROL; KMGT693 STRATEGIC FINANCIAL MANAGEMENT; KMGT694 INTERNATIONAL CORPORATE GOVERNANCE AND REGULATION |
Modules for which this module is a pre-requisite: |
Programme(s) (including Year of Study) to which this module is available on a required basis: |
Programme(s) (including Year of Study) to which this module is available on an optional basis: |
Teaching Schedule |
Lectures | Seminars | Tutorials | Lab Practicals | Fieldwork Placement | Other | TOTAL | |
Study Hours |
50 100 |
150 | |||||
Timetable (if known) | |||||||
Private Study | 0 | ||||||
TOTAL HOURS | 150 |
Assessment |
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EXAM | Duration | Timing (Semester) |
% of final mark |
Resit/resubmission opportunity |
Penalty for late submission |
Notes |
CONTINUOUS | Duration | Timing (Semester) |
% of final mark |
Resit/resubmission opportunity |
Penalty for late submission |
Notes |
Assessment 5 There is a resit opportunity. Standard UoL penalty applies for late submission. Assessment Schedule (When) :Whole Session | 0 | 14 | ||||
Assessment 4 There is a resit opportunity. Standard UoL penalty applies for late submission. Assessment Schedule (When) :Whole Session | 0 | 14 | ||||
Assessment 3 There is a resit opportunity. Standard UoL penalty applies for late submission. Assessment Schedule (When) :Whole Session | 0 | 20 | ||||
Assessment 2 There is a resit opportunity. Standard UoL penalty applies for late submission. Assessment Schedule (When) :Whole Session | 0 | 20 | ||||
Assessment 1 There is a resit opportunity. Standard UoL penalty applies for late submission. Assessment Schedule (When) :Whole Session | 0 | 32 |
Aims |
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Understand how appropriate internal controls are established and how to verify compliance through audits linked to AIS; Critically evaluate the challenges associated with computer crimes and information technology security. |
Learning Outcomes |
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(LO1) Synthesise how to establish appropriate internal controls and verify compliance through audits linked to AIS; |
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(LO2) Analyse and apply information technology and systems modelling techniques; |
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(LO3) Critically evaluate ethical and professional components of implementing technologies in accounting; |
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(LO4) Critically analyse business processes and optimise organisational performance through AIS; |
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(LO5) Develop decision-making models linking AIS to organisational strategies. |
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(S1) Communication Skills: Students will have opportunities to develop written and oral communication skills through group discussions, in-class presentations and coursework. This will be assessed by written assignments, reports, the dissertation and short individual and group presentations. |
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(S2) Problem Solving and Decision Making: Students will be challenged to think critically about organisational issues and dilemmas. They will do this by gathering and synthesising information, analysing alternative perspectives and options and presenting a considered opinion or course of action in their course assessment. |
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(S3) Numeracy Skills: Students will learn to apply financial and statistical techniques. These are developed as part of the modules covering finance, accounting, economics and econometrics. |
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(S4) Information and Communication Technology Skills: Students will have opportunities to improve their ICT skills. Students will demonstrate skills in the use of software applications including word processing, visual presentations, data bases, econometric packages, spreadsheets and using the internet for information searches in the course of researching and presenting coursework. |
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(S5) Group Working and Networking Skills: In class assignments for students will require them to work in groups and manage the interaction and relationships with other group members. In doing so, they will gain experience in negotiation, persuasion, influencing and managing conflict. Furthermore, students will be required to engage with fellow students and external business contacts in establishing a networked resource for the exchange of ideas and the development of future business relationships. |
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(S6) Personal Effectiveness: This applies to all modules where students will be encouraged to think critically about theory and practice and to challenge and critique assumptions about management, economic and financial theory. |
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(S7) Time management. This applies to all modules of the programme and is relevant for planning scheduled work and meeting assessment deadlines. This will be evident in the students’ independent management of their assignments and coursework and by meeting coursework deadlines. |
Teaching and Learning Strategies |
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Teaching Method 1 - Virtual classroom hours (for online modules) Teaching Method 2 - Non-classroom hours (for online modules) |
Syllabus |
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Introduction to accounting information systems; Introduction to modelling for AIS; Applying business modelling; eXtensible Business Reporting Language (XBRL) and its applications; Event-driven REAL modelling; Ethics and auditing standards; IT security. |
Recommended Texts |
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Reading lists are managed at readinglists.liverpool.ac.uk. Click here to access the reading lists for this module. |