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 of the ERP (Enterprise Resource Planning)
3. Generate different forms of systems documentation including data-flow-diagrams, process maps and system flowcharts
4. Discuss the value of Corporate and IT governance
5. Propose internal controls for business processes
6. Examine the key objectives, strategic implications and common technologies associated with the key transaction cycles
7. Implement the transaction cycles in an ERP system with SAP?
8. Gauge alternative approaches to AIS systems development and the associated risks
9. Evaluate the role of internal and external audit and the process of auditing AIS
10. Consider ethical issues and the associated risks related to the organisational use of AIS
11. Appraise new technologies such as XBRL (eXtensible Markup Language), cloud computing and the ‘big data’ or data analytics phenomenon

Research-Led Teaching

INFS7004 will adopt research-led teaching approach, which reflects and makes use of the lecturer’s disciplinary research to benefit student learning and outcomes.

The following activities help achieve the above aim.

• The tutorials will be 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 on re-engineering a malfunctioning AIS process. In doing so, students will acquire critical analysis, teamwork and communication skills.

Field Trips

Not relevant.

Additional Course Costs

No additional costs.

Examination Material or equipment

Practice examination material will be provided on the course Wattle site. Further End of semester examination advice will be provided by end of Week 12.

Required Resources

Reading material will come from a variety of sources. We will use a textbook for core foundation and background material, and research and practitioner literature for grounding in breakthrough topics. The foundation text is:

Parkes, A., Considine, B., Olesen, K., Blount, Y., Accounting Information Systems, 5th Edition, Milton: John Wiley & Sons Australia, 2016, ISBN: 978-0-730-32504-8

(Print and Interactive E-Text)

Textbook can be purchased from Harry Hartog, the campus preferred supplier. Hard copies are also available for short term loan from the ANU Library, as well as the e-book (https://library.anu.edu.au/record=b4394095 )

Recommended Resources

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	Reading: Parkes text: Chapters 1 and 2
2	Week 2: Enterprise Information Systems	Reading: Parkes text: Chapter 6
3	Week 3: System documentation I	Reading: Parkes text: Chapter 7
4	Week 4: System documentation II	Reading: Parkes text: Chapter 7
5	Week 5: Internal Controls I	Reading: Parkes text: Chapters 8 and 9
6	Week 6: Internal Controls II	Reading: Parkes text: Chapters 8 and 9 SAP Exercise is due by 23:00 Thursday
7	Week 7: Revenue Cycle - Sales Order to Cash Receipt Processes	Reading: Parkes text: Chapter 10 Group Assignment PART 1 is due by 23:00 Monday
8	Week 8: Expenditure Cycle - Purchases to Cash Disbursements Processes	Reading: Parkes text: Chapter 11
9	Week 9: The General Ledger and Financial Reporting Cycle	Reading: Parkes text: Chapter 12
10	Week 10: System Development Techniques	Reading: Parkes text: Chapter 5 Group Assignment PART 2 is due by 23:00 Monday
11	Week 11: Auditing IS, Ethics and Cybercrime	Reading: Parkes text: Chapters 13 and 14
12	Week 12: Course Revision

Tutorial Registration

A Zoom tutorial or a pre-recorded tutorial will be available for all students.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
SAP Exercise - Individual Assessment	5 %	02/09/2021	03/09/2021	4,5
Mid-semester Examination - Individual Assessment	20 %	*	*	1,2,3,6,10,11
Group Assignment (Part 1) - Group Assessment	12 %	20/09/2021	05/10/2021	1,2,4,10
Group Assignment (Part 2) - Group Assessment	13 %	11/10/2021	25/10/2021	1,2,3,4,10,11
Final Examination - Individual Assessment	50 %	*	02/12/2021	1,2,3,4,5,6,7,8,9,10,11

* 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

Lectures may be streamed live through ZOOM or pre-recorded and made available on Echo360 and Wattle; and tutorials will be carried out both face-to face and online synchronously and recorded through ZOOM. Students are expected to attend all classes and attempt all assessments.

Examination(s)

The Mid-semester examination and End of semester examination will be held during examination period and students are expected to be available for the scheduled examination. More information on examination reflecting hybrid mode 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

Aim:

The aim of this assessment is to help students understand the processes and controls in use in AIS.

Objective:

The objective is for students to gain experience with an ERP system by completing an SAP exercise with a key process such as the revenue or expenditure process. This involves using an SAP system to complete 17 transactions. This exercise will take about 4 hours.

Assessment Type:

Individual

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, Thursday 02 September 2021 at 23:00

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, Friday 03 September 2021

Weight of Assessment:

This assessment contributes 5% to the course overall assessments.

Marking criteria:

The marking criteria will be provided in Wattle at least two weeks prior to due date. A detailed weekly task list will be provided in Week 1 to guide you about assessment expectations in this course.

Assessment Task 2

Mid-semester Examination - Individual Assessment

The mid-semester examination forms part of the assessment requirements for this course. Mid-semester examination is typically held in Week 7 (subject to change).More information on examination reflecting hybrid mode 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: 20 questions (consisting of multiple choice questions, combined questions, and a short essay) covering Weeks 1 - 6.
• Examination Duration: 105 minutes (1.75 hours)
• Reading Time: 15 minutes
• Writing Time: 90 minutes
• Examination Conditions: Take-home examination (open book, online via Wattle)
• Late submission: Late submission is not accepted for take-home examinations unless students face extenuating circumstances that permit a Deferred Examination at a later date.
• Weight of Assessment: 20%
• 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 at the latest two weeks after the exam.

Assessment Task 3

Group Assignment (Part 1) - Group Assessment

Aim:

The aim of the assignment is to familiarise students with the key business processes underpinning organisations and the role and operation of information systems in supporting these business processes. Flowing out of this is the opportunity to revitalise business processes, improve business decision-making, and gain competitive advantage.

Objectives:

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

PART 1

Systems Documentation (draw diagrams and flowcharts of a system based on 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 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. 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 less than four (4) or more than five (5). A link to enrol into an Assignment Group will be available in Wattle in Week 3.

Students should attempt all tasks.

Students must report using the word document template provided in Wattle, insert answers in the space provided, not change any formatting such as the font, the text spacing and the 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 come together and discuss the answers, as the questions are interrelated. We suggest appointing a team coordinator and allocating responsibilities. 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: Monday, 20 September 2021 at 23:00

PART 2: Monday, 11 October 2021 at 23:00

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: Up to Tuesday , 05 October 2021 at 23:00

PART 2: Up to Monday, 25 October 2021 at 23:00

Return of Assessment:

PART 1: Tuesday, 05 October 2021

PART 2: Monday, 25 October 2021

Weight of Assessment:

PART 1: 12%

PART 2: 13%

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 in Wattle at least two weeks prior to due date. A detailed weekly task list will be provided in Week 1 to guide you about assessment expectations in this course.

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

Assessment Task 4

Group Assignment (Part 2) - Group Assessment

Please see details for Assessment Task 3 - Group Assignment (Part 1)

Assessment Task 5

Final Examination - Individual Assessment

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 reflecting hybrid mode 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: 25 questions (consisting of multiple choice questions, combined questions, systems documentations and a short essay)
• Examination Duration: 210 minutes (3.5 hours)
• Reading Time: 15 minutes
• Writing Time: 150 minutes + 30 minutes
• Submission Time: 15 minutes
• Examination Conditions: Take-home examination (open book, online via Wattle)
• Late submission: Late submission is not accepted for take-home examinations unless students 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: After the release of results on Thursday, 02 December 2021.

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 application form and supporting documentation. The RSM Extension Application 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 Diversity 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 undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students