module specification

AC4006 - Management Information Systems and Ethics (2018/19)

Module specification Module approved to run in 2018/19
Module title Management Information Systems and Ethics
Module level Certificate (04)
Credit rating for module 30
School Guildhall School of Business and Law
Total study hours 300
210 hours Guided independent study
90 hours Scheduled learning & teaching activities
Assessment components
Type Weighting Qualifying mark Description
Coursework 40%   SAGE accounting project
Coursework 30%   Individual presentation (10 minutes)
Practical Examination 30%   In-class test (one hour)
Running in 2018/19
Period Campus Day Time Module Leader
Year City Friday Afternoon
Year City Friday Morning
Year (Spring and Summer) City Wednesday Afternoon

Module summary

This module focuses on the function and theory of financial accounting in a computerised environment and enables students to practise the methods and develop relevant skills. To identify the nature, explain the function, interpret the dataflow, use the theory and practice the methods of financial accounting in a systemic context.


• Detailed practice in the techniques of book-keeping as carried out within a computerised environment.
• The creation of a computerised book-keeping system and the recording of transactions from source events to trial balance and period end LO1
• Describe the main financial systems used within an organisation: i) Purchases and sales invoicing ii) Payroll iii) Credit control iv) Cash and working capital management. LO2
• Identify weaknesses, potential for error and inefficiencies in accounting systems. LO2

• The importance of security and integrity within a computerised accounting environment. LO2

• Identify business uses of computers and IT software applications: i) Spreadsheet applications ii) Database systems iii) Accounting packages The framework of computerised accounting systems and the preparation of financial statements of businesses. LO2
• An understanding of the information systems, transaction processing and ERP systems. LO3

• The nature of ethics and its relevance to society, business and the accountancy profession. Recommend improvements to accounting systems to prevent error and fraud and to improve overall efficiency LO3
• Ethics in financial reporting in respect of selection and adoption of accounting policies and estimates.
• Explain the benefits of a corporate code of ethics to the organisation and its employees. LO3

Balance of independent study and scheduled teaching activity

Lectures and Tutorials:

3 Hours workshop: Deals with a combination of, class discussions, case analysis and presentations to explore modules conceptual knowledge.
Students will engage in directed practical work in computer labs based on industry cases using standard software SAGE accounting, and Corporate Ethic. The objective is to apply module concepts using application software.

A variety of teaching tools will be used including presentations, case study analysis, and group discussions. Each tool facilitates students an opportunity to reflect on their learning. Students will receive formative as well as summative feedbacks via web learn.

Learning outcomes

LO1: To identify the nature, explain the function, use the theory and practice the methods of financial accounting in a computerised environment.

LO 2: Understand the student learning of financial and management accounts with practical application in a computerised context by using SAGE accounting system.

LO 3: Demonstrate an understanding of the importance of ethics to society, business and the professional accountant.

Assessment strategy

The assessment for this module will be in several forms.

Assessment 1:
Coursework, is in three parts assesses student competence in using Sage, worth 40%. The coursework is based on the input to a computerised accounting system, and is ongoing from the first tutorial workshop.

Assessment 2:
Individual presentation on the basis of Case Study

Assessment 3: 
In class test end of the semester


Financial times
The Wall street Journal Europe (free copies available every day at Moorgate Library)

Core Text:
Accounting Information Systems, Global Edition, 14/E
Marshall B. Romney, Brigham Young University
Paul J. Steinbart, Arizona State University
ISBN-10: 1292220082 • ISBN-13: 9781292220086
©2018 • Pearson •

Other Texts:
• Boczko, Introduction to Accounting Information Systems, 1st Edition, Pearson Education Limited 2012.

IBM Academic Initiative:
FT Tech Hub:
Reuters Technology News:

Journal  of information systems
The Accounting review
Issues in accounting Education

Electronic Databases:
• Science Direct
• FAME (UK Companies)
• Education Research Complete