307977 (v.1) Accounting (Information Systems) 572

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Syllabus:

A subset of both the knowledge and competency requirements of the International Federation of Accountants International Education Guide 11 (IEG11, 2003), 'Information Technology for Professional Accountants'. It is intended to prepare professional accountants to work in the information technology environment. The core of the unit addresses IEG11 and the fundamental general Information Technology (IT) knowledge and IT Control knowledge required by all Accountants. Students then specialise in selected topics relating to a work domain and role which is of particular interest to them. The domains and roles are those specifically addressed in IEG 11, paragraph 32 -34. 'Industry and Commerce', 'Public Practice' and the 'Public Sector' (government and other not for profit agencies). Roles include the accountant as user of the system, financial manager, auditor and external advisor. Please note - the designer role is specifically excluded from this unit.

Unit Outcomes:

On completion of this unit students will have developed both the knowledge and competence to address the impact of technology on business and the responsibility of the professional accountant with regard to IT governance. In this context 'knowledge' is'understanding the implications of the concepts in a professional context', while competence is 'the ability to perform specified tasks to achieve outcomes at the level require by professional standards' (IEG11,para 45). In pursuing a philosophy of developing a facility for 'life long learning', the unit develops in students the skills required to produce a professional IT skills 'needs analysis', collect, analyse and critically evaluate information and present it in a form which is accessible to others. Understand the relationship between data, information, knowledge, skills and competency and will be experienced in preparing materials which addresses all of these issues both in document format and on-line in order to leverage human capital within their organisation.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

Australian Accounting Research Foundation [AARF] Auditing and Assurance Standards Board [AaASB]. (2002). Auditing Guidance Statement 1056: Electronic Commerce: Audit Assessments and Control Considerations. Caulfield, Victoria. Australian Accounting Research Foundation. Boritz, E. (2003, January). IEG-11: Information Technology for Professional Accountants. International Federation of Accountants. Moscove, S. A., Simkin, M. G., and Bagranoff, N. A. (2003). Core Concepts of Accounting Information Systems (8 ed.). New York, John Wiley and Sons Incorporated. Greenstein, M., and Vasarhelyi, M. (2002). Electronic Commerce: Security, Risk Management, and Control (2 ed.). New York, McGraw-Hill Irwin. IT Governance Institute, and Information Systems Audit and Control Foundation. (2002). COBIT (3rd ed), Information Systems Audit and Control Association. Retrieved, from the World Wide Web: www.isaca.org. Sims, I. M., and Standing, C. (2002). Issues in The Development of E-Marketplaces: A Public Sector Perspective. In N. Khosrowpour (Ed.), Issues and Trend of Information Technology Management in Contemporary Organisations. Seattle, Idea Publishing Group.

Unit Texts:

No prescribed texts.

Unit Assessment Breakdown:

This unit will be assessed on the basis of portfiolo. The portfiolo will contain three case studies or investigations and a short essay providing their perspecitve on the learning process involved in this unit. The portfiolio will be submiteed in both hard copy and electronic format. For each topic the student will produce (1) A learning guide for the topic, incorporating a topic overview and review of the current sources of information pertaining to it, both on and off line. (2) A model examination question (case study style). (3) A model answer to the question and suggested marking guide. Review 50%. Topic (1) 20%. Topic (2) 30%. Topic (3). This is by Grade/Mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y