ACCT 620 Accounting Information Systems
This course explores the design, implementation, and management of Accounting Information Systems (AIS) within modern organizations. Students will examine the integration of accounting principles with information technology to support financial reporting, internal controls, auditing, and decision-making processes. Emphasis is placed on system architecture, data management, cybersecurity, and regulatory compliance. The course also investigates emerging technologies such as ERP systems, cloud computing, data analytics, and artificial intelligence in the context of AIS. Through case studies and applied projects, students will critically evaluate system risks, controls, and best practices in designing secure and efficient accounting systems.
Cross Listed Courses
none
Prerequisite
none
Corequisite
none
Offered
Summer A
Outcomes
- 1. Analyze the role and structure of Accounting Information Systems in supporting financial and managerial accounting functions within organizations.
- 2. Evaluate internal control frameworks (e.g., COSO, COBIT) and apply them to assess system risks and design effective controls for AIS.
- 3. Demonstrate proficiency in the use and analysis of enterprise systems (e.g., ERP platforms such as SAP or Oracle) relevant to accounting processes.
- 4. Assess the impact of regulatory requirements (e.g., SOX, GDPR) on AIS design and implementation.
- 5. Apply principles of data governance, cybersecurity, and ethical considerations to safeguard accounting data and ensure system integrity.
- 6. Design and document AIS processes using tools such as flowcharts, data flow diagrams, and Unified Modeling Language (UML).
- 7. Integrate emerging technologies such as data analytics, artificial intelligence, and cloud-based systems into accounting processes to enhance decision-making and reporting accuracy.
- 8. Critically evaluate real-world case studies involving AIS failures, fraud, or successful implementations to identify lessons learned and best practices.