James Cook University Subject Handbook - 2023

CO5140 - Information Analysis and Systems

Subject Description

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. In this subject, students investigate and evaluate the configuration of accounting information systems and their relationship on business transaction processing in organisations. It also explores the governance, control and security issues in the business processes and within the accounting information system. Contemporary changes in technology, including cloud based, big data, blockchain, and artificial intelligence are examined for their impact on accounting information systems and accounting profession. This subject is compulsory for students wishing to satisfy professional accreditation requirements in the Master of Professional Accounting.

Learning Outcomes

• apply a range of cognitive, communication and research skills to investigate, analyse, synthesis and reflect critically on advanced technologies and emerging technologies and their impacts on accounting information systems and the accounting profession
• demonstrate an advanced and integrated knowledge of the relationship of accounting information systems to the organisation's business processes
• critically analyse the principles of internal controls and their application relative to accounting infomation systems in various organisational contexts

Subject Assessment

• Written > Examination (centrally administered) - (55%) - Individual
• Written > Research report - (25%) - Individual
• Written > Test/Quiz 2 - (20%) - Individual

Note that minor variations might occur due to the continuous subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.

Availabilities