Accounting Information Systems (AIS) form an integral part of modern organisations as they support managers to plan and control business operations, improve decision-making, and support financial accounting and reporting. The role of the AIS is changing.  The Enterprise Resource Planning (ERP) system builds on the AIS and offers the benefits of sharing information across all business functional areas leading to improved business processes.  Many internal controls are addressed by the ERP system.  Students will be introduced to this cross functional integration and improved internal control with ‘hands on’ SAP experience.  Skills will be developed in systems documentation techniques to enable an appreciation of key business processes and associated controls. ERP knowledge and skills are valued by employers, with graduates having higher employability.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Explain the role of Accounting Information Systems (AIS) in modern organisations and highlight key transaction cycles in AIS
2. Identify the strengths and weaknesses of functional and process oriented organisational approaches and the relevance to ERP (Enterprise Resource Planning)
3. Discuss the value of Corporate and IT governance
4. Examine the key objectives, strategic implications and common technologies associated with the key transaction cycles
5. Appraise emerging technologies such as cloud computing, XBRL, data analytics, AI automation and the implications for AIS
6. Propose internal controls for business processes
7. Gauge alternative approaches to AIS systems development and the associated risks
8. Evaluate the role of internal and external audit and the process of auditing AIS
9. Assess the impact of digital transformation on modern organisations
10. Consider ethical issues and the associated risks related to the organisational use of AIS
11. Implement the transaction cycles in an ERP system with SAP
12. Generate different forms of systems documentation including data-flow-diagrams, process maps and system flowcharts

Research-Led Teaching

INFS7004 will adopt a research-led teaching approach, which reflects research contents from relevant disciplines for the purpose to enrich student learning experiences and outcomes.

The following activities help achieve the above aim:

The tutorials will be using an interactive approach - discussion-based. We select tutors with work experience and leverage their expertise to help students analyse AIS problems in industry.

• Students will be assigned to a group project that requires them to assess and re-engineer malfunctioned AIS processes. It is expected students would develop analytical, teamwork and communication skills as a result from their participations.

Field Trips

Not relevant.

Additional Course Costs

No additional costs.

Examination Material or equipment

Course revision on Week 12 includes end of semester examination advice and revision on key concepts.

Recommended Resources

Reading material will come from a variety of sources. We will use the following textbooks for core foundation and background material, and research and practitioner literature for grounding in breakthrough topics:

Gelinas, U. J., & Dull, R. B., Accounting Information Systems, 11th Edition, Sydney: Cengage Learning Australia, 2019, ISBN: 9780170423687

(Print)

Parkes, A., Considine, B., Olesen, K., Blount, Y., Accounting Information Systems, 5th Edition, Milton: John Wiley & Sons Australia, 2016, ISBN: 9780730325048

(Print and Interactive E-Text)

Turner, L., Weickgenannt, A., Copeland, M. Accounting Information Systems: Controls and Processes, 4th Edition, Hoboken: Wiley, 2020, ISBN: 9781119577836

Textbook can be purchased from Harry Hartog, the campus preferred supplier.

Hard copies / e-book are also available for short term loan from the ANU Library.

Other recommended resources will be provided in Wattle.

Staff Feedback

Students will be given feedback in the following forms in this course:

• Written comments
• Verbal comments
• Feedback to the whole class, to groups, to individuals, focus groups

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Week 1: Course introduction: IS/AIS Concepts; Business Processes	Resources:Gelinas: Chapter 1Parkes: Chapters 1 and 2
2	Week 2: Enterprise Information Systems	Resources:Gelinas: Chapters 2 and 3Parkes: Chapter 6Tutorial Quiz 1 due by 23:00 next Monday
3	Week 3: System documentation I	Resources:Gelinas: Chapter 4Parkes: Chapter 7Tutorial Quiz 2 due by 23:00 next Monday
4	Week 4: System documentation II	Resources:Gelinas: Chapter 4Parkes: Chapter 7Tutorial Quiz 3 due by 23:00 next Monday
5	Week 5: Internal Controls I	Resources:Parkes: Chapters 8 and 9Turner: Chapters 4 and 5Tutorial Quiz 4 due by 23:00 next Monday
6	Week 6: Internal Controls II	Resources:Parkes: Chapters 8 and 9Turner: Chapters 4 and 5SAP Exercise due by 23:00 WednesdayTutorial Reflection due by 17:00 FridayTutorial Quiz 5 due by 23:00 next Monday
7	Week 7: Revenue Cycle - Sales Order to Cash Receipt Processes	Resources:Gelinas: Chapters 10 and 11Parkes: Chapter 10 Group Assignment Part 1 due by 17:00 FridayTutorial Quiz 6 due by 23:00 next Monday
8	Week 8: Expenditure Cycle - Purchases to Cash Disbursements Processes	Resources:Gelinas: Chapters 12 and 13Parkes: Chapter 11Tutorial Quiz 7 due by 23:00 next Monday
9	Week 9: The General Ledger and Financial Reporting Cycle	Resources:Gelinas: Chapter 16Parkes: Chapter 12Tutorial Quiz 8 due by 23:00 next Monday
10	Week 10: System Development Techniques	Resources:Gelinas: Chapter 17Parkes: Chapter 5Group Assignment Part 2 due by 17:00 FridayTutorial Quiz 9 due by 23:00 next Monday
11	Week 11: Auditing IS, Ethics and Cybercrime	Resources:Parkes: Chapters 13 and 14Turner: Chapters 3 and 7Tutorial Quiz 10 due by 23:00 next Monday
12	Week 12: Course Revision	Tutorial Quiz 11 due by 23:00 next Monday

Tutorial Registration

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.

Further details about the structure and teaching activities for this course will be available on the course Wattle site at the start of Week O. The tutorial delivery mode is in-person on campus.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
SAP Exercise - Individual Assessment (5%)	5 %	27/03/2024	28/03/2024	2,3,8
Tutorial Participation (12% + 8% = 20%)	20 %	*	*	1,2,3,4,5,6,7,8,9,10,11,12
Group Assignment (PART 1) - Group Assessment (13%)	13 %	19/04/2024	03/05/2024	1,2,4,7
Group Assignment (PART 2) - Group Assessment (12%)	12 %	10/05/2024	24/05/2024	1,2,3,4,5,6
Final Examination - Individual Assessment (50%)	50 %	*	27/06/2024	1,2,3,4,5,6,7,8,9,10,11,12

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website Students may choose not to submit assessment items through Turnitin. In this instance you will be required to submit, alongside the assessment item itself, hard copies of all references included in the assessment item.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Lecture mode of delivery will be in-person, on-campus. Recorded lectures can be viewed through Echo360; and tutorials will be carried out face-to-face. Students are expected to attend all classes and attempt all assessments, in line with 'Code of Practice for Teaching and Learning", clause 2 paragraph (b).

Examination(s)

The End of Semester examination will be held during examination period, centrally invigilated and students are expected to be available for the scheduled examination. More information on examination structure will be made available on Wattle at least 2 weeks before the examination period. Additional examination details will be made available at https://exams.anu.edu.au/timetable

Assessment Task 1

SAP Exercise - Individual Assessment (5%)

Aim:

The aim of this assessment is to help students obtain understanding on key processes and controls that exist in accounting information system (using the application of SAP).

Objective:

The objective of this assessment is for students to walk through an ERP system by completing a set of exercise in the SAP application. This exercise will expose students to key business processes in a specific accounting cycle such as the revenue or expenditure cycle and is expected to take 4 hours.

Assessment Type:

Individual (Students are strongly encouraged to work in a group to simulate a typical team environment in a workplace)

 

Submission:

Students can log in and out of the SAP to work on the exercise at any time during the assessment period. Progress is recorded automatically.

Due Date:

Week 6, Wednesday 27 March 2024 at 23:00 Canberra Time.

Late Submission:

Late submission will incur a penalty of 5% per working day and will only be accepted within 10 working days after the due date.

Return of Assessment:

Week 6, Thursday 28 March 2024.

Weight of Assessment:

This assessment contributes 5% to the course overall assessments.

Marking criteria:

The marking criteria will be available on Wattle at least two weeks prior to due date. Task manual and discussions on SAP will take a central focus during Week 1 - 2 lectures to guide students on general expectations relating to this assessment.

Feedback:

General feedback will be provided at the course announcement section with the return of assessment. Students to email for an individual feedback.

More information on this assessment task will be made available on Wattle.

Assessment Task 2

Tutorial Participation (12% + 8% = 20%)

Aim:

The aim of this assessment is for students to:

• gain understanding on the significance and relevance of Accounting Information Systems in facilitating today's business operations and services, and
• promote critical thinking approaches in identifying effective solutions to problems with the current application of Accounting Information Systems

 

Objective:

The objective of the assessment is for students to build robust understanding of the topics progressively, as the latter topics are built on the previous ones. This assessment would allow students to have better overview of the linkages between topics. The tutorial participation will be split into two:

Weekly Tutorial Quiz

Students are expected to do the quiz each week. The best six out of eleven quizzes will be selected as part of course total.

Tutorial Reflection

Students should submit one-page length of reflection essay on topics and business case studies discussed in tutorials before the mid semester break and also, to examine their expectations on how these earlier topics will relate to topics after the break. Any excess words in the essay will NOT be marked. Students must attempt at least three out of five weekly quizzes before the mid-semester break for their grades to be counted

 

Assessment Type:

Individual

 

Submission:

Weekly Tutorial Quiz

To attempt the weekly quizzes, students may access them using the links provided on Wattle.

 

Tutorial Reflection

Students to upload one-page reflection essay (pdf) via Wattle Turnitin.

 

In this essay, students should reflect on weekly topics, which may include case studies discussed in tutorials before the mid-semester break and their personal expectations on how these earlier topics will relate to topics after the break. Students must use the word document template given, insert the writing within the limit of space provided and upload the completed essay in the form of pdf on Wattle. Changing the pre-existing format of the word template such as the font, text spacing and margin is NOT allowed. Students must also attempt at least three out of five weekly quizzes before the mid-semester break for their grades to be counted as part of the course total.

Due Date:

Weekly Tutorial Quiz:

Every next Monday 23:00 Canberra Time each week.

 

Tutorial Reflection:

Week 6, Friday 29 March 2024 at 17:00 Canberra Time.

 

Late Submission:

Weekly Tutorial Quiz:

Each quiz has 30-minutes time limit and will be closed automatically once the limit is reached. The student's progress will be automatically recorded.

 

Tutorial Reflection:

Late submission will incur a penalty of 5% per working day and will only be accepted within 10 working days after the due date.

 

Return of Assessment:

Weekly Tutorial Quiz:

At the end of period each week, once the quiz closes every next Monday 23:00 Canberra Time.

 

Tutorial Reflection:

Week 7, Monday 15 April 2024.

 

Weight of Assessment:

This assessment contributes 20% (12% + 8%) to the course overall assessments.

Weekly Tutorial Quiz: 12%

Tutorial Reflection: 8%

 

Marking criteria:

The marking criteria will be made available on Wattle at least two weeks prior to due date. When page limit applies, any excess of the page limit will not be marked. Discussions on these tasks will be provided during Week 1 - Introduction to inform of expectations relating to this assessment.

Feedback:

General feedback will be provided at the course announcement section with the return of assessment. Students to refer to the provided feedback on Turnitin page or email for an additional feedback.

 

More information on this assessment task will be made available on Wattle.

Assessment Task 3

Group Assignment (PART 1) - Group Assessment (13%)

Aim:

The aim of the assignment is to familiarise students with key business processes that underpinning organisations and the role and operation of information systems in supporting these business processes. Flowing out of this assessment is the opportunity to re-engineer business processes and improve business decision-making and create competitive advantages for the organisation.

Objectives:

The objectives (and associated activities) of this assignment are to assess students' knowledge of:

Part 1

Systems Documentation (to draw diagrams and flowcharts of a system based on process narration);

Part 2

Internal Controls Assessment (assess based on narration, identify on a flowchart and explain using templates provided); and

Business Process Re-design (assess current business processes in a specific transaction cycle and make recommendations).

Students will be assessed on the quality, completeness, accuracy, correctness, relevance and viability of their proposed solutions relative to the business case. Students will also be assessed on their written communication and presentation quality. These criteria are not mutually exclusive but are complementary in the overall assessment of the assignment. A well-written and organised assignment will receive a low assessment if it is not relevant to the business case. Conversely, a relevant assignment will receive a low score if it is poorly or unprofessionally presented, or of an unacceptable academic standard.

Assessment Type:

Group

Requirements:

Students should form groups of four (4) to five (5) students. We will not adjust the assignment marks according to the size of the group. We do not allow students to form groups of fewer than four (4) or more than five (5). A link to enrol into an Assignment Group will be available on Wattle by Week 3.

Students should attempt all tasks.

Students must report using the word document template provided on Wattle, insert answers within the limit of space provided, not change any formatting of the template such as the font, text spacing and margin. Total space for answers: 15 pages.

To successfully complete this group assignment, having a holistic understanding of the problems is critical. Therefore, we strongly advise students to complete this assignment as a group, i.e. students should engage and leverage each other's expertise and strengths, as the questions are interrelated. We suggest appointing a team coordinator to allocate responsibilities and monitor group progress effective. A table is included in Group Assessment Cover Sheet provided in the template to record group members task allocation.

Submission:

Part 1 : Soft copy (pdf) via Wattle Turnitin. One submission per group.

Part 2 : Soft copy (pdf) via Wattle Turnitin. One submission per group.

Time stamp is based on online submission. Document submitted online is the accepted official submission. Submission will not be marked if students have not filled in the Group Assessment Cover Sheet provided in the template. Every group member will have to check task allocation written on the cover sheet and provide their signatures.

See Wattle for details of each submission.

Due Date:

Part 1: Week 7, Friday 19 April 2024 at 17:00 Canberra Time.

Part 2: Week 10, Friday 10 May 2024 at 17:00 Canberra Time.

Late Submission:

Late submission will incur a penalty of 5% per working day and will only be accepted within 10 working days after the due date.

Part 1: Late submission by Week 9, Friday 3 May 2024 at 17:00.

Part 2: Late submission by Week 12, Monday 24 May 2024 at 17:00.

Return of Assessment:

Part 1: Week 9, Friday 3 May 2024.

Part 2: Week 12, Wednesday 24 May 2024.

Weight of Assessment:

Part 1: 13%

Part 2: 12%

The marks obtained for both parts of this assessment item are worth a total of 25% of the course and count towards the aggregate continuous assessment marks for the semester.

Marking criteria:

The marking criteria will be provided on Wattle at least two weeks prior to due date. When page limit applies, any excess of the page limit will not be marked. Discussions will be provided on Week 1 to guide you on expectations relating to this assessment.

Feedback:

General feedback will be provided at the course announcement section with the return of assessment. Students to email for an individual feedback.

Group Conflicts: When this issue is raised by one or more members of the group, the task allocation percentage will be used based on the course convener's discretion to determine each student contribution, thus individual mark. Non-participating group members will receive zero grades.

More information on this assessment task and group formation will be made available on Wattle.

Assessment Task 4

Group Assignment (PART 2) - Group Assessment (12%)

Please see instruction details of Group Assessment Part 2 at Assessment Task 3 (discussed together with Group Assignment Part 1)

Assessment Task 5

Final Examination - Individual Assessment (50%)

The final examination forms part of the assessment requirements for this course. It will be held during ANU formal end-of-semester examination period. More information on examination structure will be made available on Wattle at least 2 weeks before the examination period. ANU Examinations Office will communicate the examination details to students directly.

• Examination Structure: Multiple sections which includes multiple choice questions, short essay, systems documentations and flowcharting and internal control assessment)
• Examination Duration: 180 minutes (3 hours)
• Examination Conditions: In-person, on-campus examination (one-page note is permissible)
• Exemption: Applicable for students who face extenuating circumstances that permit a Deferred Examination at a later date.
• Weight of Assessment: This assessment contributes 50% to the course overall assessments.
• Assessment Type: Individual

Further details about the examination see: Examination Timetable and what to expect on the examination, see Examination Conduct.

Return of Assessment: Results will be published on Thursday 27 June 2024.

More information on this assessment task will be made available on Wattle.

Academic Integrity

Academic integrity is a core part of our culture as a community of scholars. At its heart, academic integrity is about behaving ethically. This means that all members of the community commit to honest and responsible scholarly practice and to upholding these values with respect and fairness. The Australian National University commits to embedding the values of academic integrity in our teaching and learning. We ensure that all members of our community understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with. The University has policies and procedures in place to promote academic integrity and manage academic misconduct. Visit the following Academic honesty & plagiarism website for more information about academic integrity and what the ANU considers academic misconduct. The ANU offers a number of services to assist students with their assignments, examinations, and other learning activities. The Academic Skills and Learning Centre offers a number of workshops and seminars that you may find useful for your studies.

Online Submission

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item. Late submission is not accepted for take-home examinations.

All requests for extensions to assessment in RSM courses must be submitted to the RSM School Office with a completed request form and supporting documentation. The RSM Extension Request Form and further information on this process can be found at https://www.rsm.anu.edu.au/education/education-programs/rsm-assessment-extension/ .

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Returning Assignments

Marked assignments will be returned two weeks after the due date. Depending on the circumstances, late submissions may expect delayed return.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

Unless specified otherwise in the assignment requirements, resubmissions are permitted up until the due date and time, but not allowed afterwards.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information. In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service — including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy. If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes. Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students