Information Systems in Accounting
(1) GENERAL
| SCHOOL | SCHOOL OF ECONOMICS AND BUSINESS | ||||
| SECTION | DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING & FINANCE | ||||
| LEVEL OF STUDIES | POSTGRADUATE LEVEL | ||||
| COURSE CODE | MSC0207 | SEMESTER OF STUDY | 3 | ||
| COURSE TITLE | INFORMATION SYSTEMS IN ACCOUNTING | ||||
|
INDEPENDENT TEACHING ACTIVITIES |
WEEKLY TEACHING HOURS | CREDIT UNITS | |||
| LECTURES | 3 | 6 | |||
|
TYPE OF COURSE |
REQUIRED |
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| PREREQUISITE COURSES: | NO | ||||
| LANGUAGE OF TEACHING AND
EXAMINATION: |
GREEK / ENGLISH | ||||
| THE COURSE IS OFFERED TO ERASMUS STUDENTS | NO | ||||
| ELECTRONIC COURSE PAGE (URL) | https://eclass.uth.gr/ | ||||
| • To combine the theoretical knowledge of Information Systems in Accounting with practical
skills and the ability to apply this knowledge in the different usage scenarios that will be studied during the workshop. |
| To learn the basic principles of analysis and design of business processes in the
modern enterprise. To learn how the integration of business processes in enterprise resource planning (ERP) information systems is implemented in practice. • To know the operating environment of an ERP system (SAP). |
| • |
| Upon completion of the course the student will be able to:
Understand the role of information in the modern economic environment and the strategic role that information systems can play in its acquisition and management. • Understand the main architectures on which the development of PS is based as well as the basic principles of the IT technologies involved. • Identify the different categories of PS and their potential use to support various business processes. • Understand the use of PCs in financial management. • Understand the role of Enterprise Resource Planning (ERP) systems • Know the basic principles of entrepreneurship on the internet. • To consolidate the basic principles of data and information security as well as ethical and legal issues of data and information use. • Know the stages of the life cycle of an MA. • |
| • |
| Learning Outcomes |
(2) LEARNING OUTCOMES
| • Search, analysis and synthesis of data and information, using both the
necessary technologies • Decision-making • Autonomous work • Teamwork • Working in an international environment • Working in an interdisciplinary environment • Generating new research ideas • Respect for the natural environment • Demonstrate social, professional and ethical responsibility • Promoting free, creative and inductive thinking |
| General skills |
(3) COURSE CONTENT
The use of Information Systems (IS) for data management and information extraction at strategic, tactical and operational levels is commonplace in the business world. Therefore, acquiring skills and competencies in PS becomes imperative for every accounting and finance executive. The aim of this course is to provide students with the necessary skills to be able to
also participate in the management, design and evaluation of PF, skills that international accountancy organisations (e.g. International Federation of Accountants) consider essential for the modern accountant.
the role of the accountant. This is achieved by examining in the theoretical part of the course contemporary issues of the PC regardless of their scope and by focusing in the laboratory part on the field of accounting.
More specifically, during the teaching of the course the following modules will be covered:
The theoretical part of the course includes:
– MA and Business Strategy
- IT technological infrastructure (architectures, hardware, software, telecommunications, databases, )
– Transaction Management Systems
- MS Financial Management and Decision Support in Accounting
-Enterprise Resource Planning (ERP) systems
-E-business and e-commerce
-The influence of modern developments in Information Technology (mobile, social media, Internet of Things, cloud computing, Big Data) in CA
-Ethics, control, privacy and security issues
-Development and supply of PCs
-The laboratory part of the course includes the following modules:
- Introduction to Business Processes, analysis and design, modelling
business processes in ERP.
-Explanation of the operating environment of an ERP, basic functions of ERP systems.
-Basic ERP subsystems.
| -Case studies of Sales and Distribution, Inventory Management, Purchasing and
Financial management. -Business Intelligence, New Technologies, Developments in ERP systems. Throughout their studies, students will have access to the ERP platform system so that they can (i) become familiar with the ERP environment (ii) understand the examples and solve the lab exercises; and (iii) prepare the term paper for the course. Research Methodology
– Objective and stages of the research process -Theory of science and research approaches – Formulation of the research question – |
| –
– |
| Literature review
Research design Research ethics – Primary and secondary data – Sampling procedures – Data collection techniques – Data preparation |
| – Analysis of qualitative and quantitative data
– Compilation and presentation of a research |
(4) TEACHING and LEARNING METHODS – EVALUATION
| METHOD OF DELIVERY | On Site & Distance learning – Hybrid room | |||
| USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES | Use of a hybrid room that includes a large
a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course. in the room is recorded and illustrated by the teacher. The attendance of the course is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with notes that appear directly on the students’ screen. In addition, slides are projected, use of the asynchronous education platform for the posting of course materials, students’ assignments and and communication between lecturers and students, search for electronic journals and resources. |
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| ORGANISATION OF TEACHING | Activity | Semester workload | ||
| Lectures | 36 | |||
| Study, preparation and presentation of activities |
110 |
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| Study and analysis of the literature
(preparation of lectures & exams) |
31 |
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| Final written examination | 3 | |||
| Total Course |
180 |
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| STUDENT ASSESSMENT | The assessment is carried out in Greek or in English and includes a written examination in the theoretical part of the course (60%) and a paper in the laboratory part of the course (40%) at the end of the semester. | |||
(5) RECOMMENDED-BIBLIOGRAPHY
| – Suggested Bibliography:
– Patricia Wallace (2014) Management Information Systems, Critique – Hall, J.A. (2015) Accounting Information Systems, 9th Edition, South-Western College Publications – Simkin, M.G., Norman, C.S. and Rose, J.B. (2014) Core Concepts of Accounting Information Systems, 13th Edition, Wiley – Turner, L. and Weickgennant, A.B. (2013) Accounting Information Systems: The Processes and Controls, 2nd Edition, Wiley – Romney, M.B. and Steinbart, P.J. (2014) Accounting Information Systems, 13th Edition, Pearson – Laudon, K.C. and Laudon, J.P. (2015) Management Information Systems: managing the Digital Firm, 14th Edition, Pearson – Rainer, R.P., Prince, B. and Watson, H.J. (2015) Management Information Systems, 3rd Edition, Wiley – Sousa, K.J and Oz, E. (2014) Management Information Systems, 7th Edition, Course Technology – Rainer, R.P., Prince, B. and Cagielsky, C.G. (2013) Introduction to Information Systems: Supporting and Transforming Business, 5th Edition, Wiley – Valacich, J.A. and Schneider, C. (2015) Information Systems Today: Managing in the Digital World, 7th Edition, Pearson – Magal, S.R. and Word, J. (2012), Integrated Business Processes with ERP Systems, 1st Edition, Wiley – Monk, E. Wagner, B. (2013), Concepts in Enterprise Resource Planning, 4th Edition, Joe Sabatino – SAP AG, SAP Documentation – SAP Library. – SAP University Alliances, SNP Planning (training material) SAP University Alliances EMEA, Walldorf, Germany |
