ACC 3940 - ACCOUNTING INFORMATION SYSTEMS

credits: 3.0
The overall course objective is to familiarize students with the way in which systems are used in organizations to provide decision-relevant information and to enable them to understand how systems are designed and implemented to meet organizational needs. Successful enterprises can design, develop, and employ information systems that meet the needs of their managers/decision-makers in accounting, finance, marketing, supply chain logistics, etc. Accountants perform four roles with respect to information systems. They are 1) users, 2) designers, 3) managers, and 4) evaluators. To perform these four roles effectively, accountants need to understand the strategic objectives and business processes of the enterprise. They also need to understand capabilities and limitations inherent in current technology. Perhaps most importantly, they also need to understand how technology may be employed to further the strategic objectives of the firm. Objectives: A) Identify the purpose of accounting information systems and the links between business structure, processes, performance, and information systems; B) Identify the AMPS data analytics model as a means of asking and addressing accounting questions with data. Identify the various types of analytics (descriptive, diagnostic, predictive and prescriptive analytics) and useful tools for performing accounting data analytics; C) Analyze data/information flows in an organization and develop conceptual models of organizational relationships; D) Apply Excel for data analysis and visualization. Apply ACCESS™ to implement the conceptual models of information systems and demonstrate how that knowledge transfers to a variety of comparable systems and software packages; E) Identify organizational risk and control issues, incorporate those issues into conceptual models, and explain how information technology changes control techniques; F) Demonstrate systematic and objective consideration of the problems, issues, and relative merits of feasible alternatives using appropriate decision-modeling techniques; G) Navigate and apply prevalent business-related technology; H) Navigate electronic spreadsheets, database applications, and other software to build models and relational databases; I) Identify commonly used information architectures; J) Identify risks and related issues about privacy, intellectual property rights, and security considerations related to electronic commerce and communications; K) Develop and communicate reasonable recommendations for technology use in organizations. Method of Instruction: Primarily lecture, supplemented with a simulation project.

Prerequisite(s): ACC 2021 MANAGERIAL ACCOUNTING