ACCOUNTING INFORMATION SYSTEMS
Academic Year 2023/2024 - Teacher: Davide RIZZOTTIExpected Learning Outcomes
The course aims at providing the methodology necessary to manage company information flows. In particular, the relationships between internal control organization and information systems will be explored. In this sense, the fundamental knowledge useful for the classification and qualification of company information will be provided, analyzing the different aspects that characterize the information needs both at operational levels and at different levels of managerial responsibility. Possibilities of supporting problem solving related to business decisions and the perspective of decision-making automation will be illustrated. Interactions among accounting system, internal control, managerial control and corporate communication will therefore be explored.
Required Prerequisites
None
Attendance of Lessons
Strongly suggested
Detailed Course Content
The acquired knowledge will allow the student to interpret business management in an innovative way by exploiting all the potential of the systemic logic applied to information flows and to consider the programming spaces of automatic decision models. The student will be able to define the different qualities of information useful for management and managerial control. In addition, the student will be able to distinguish and verify the information needs for the implementation of an internal control system which, based on the logic of information systems and exploiting information-supporting technology, generates assessments of efficiency and effectiveness useful for managerial management. Through the knowledge of the company information system the student will be able to evaluate the methodological integration between the various types of control.
Textbook Information
- Richardson V., Accounting Information Systems, Mc Graw Hill, 3 edition (chapters: 1; 13;16;17)
- Mancini D., Vaassen E. H.J. and Dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London
- teaching materials published on Studium
Course Planning
| Subjects | Text References | |
|---|---|---|
| 1 | Introduction to the course.Accounting information system and firm value | chapter 1 |
| 2 | Accounting information system and firm value | chapter 1 |
| 3 | The use of information technology in firm context | "Quattrone P. and Hopper T., (2006), What is IT?SAP, accounting, and visibility in a multinationalorganisation, Information and Organisation, Vol.16, pp. 212–250" |
| 4 | The use of information technology in firm context | "Quattrone P. and Hopper T., (2006), What is IT?SAP, accounting, and visibility in a multinationalorganisation, Information and Organisation, Vol.16, pp. 212–250" |
| 5 | Defining AIS boundaries | Mancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. 185-202 |
| 6 | AIS and implication for management control and decision making | Granlund M., (2011),Extending AIS research to management accounting and control issues: A research note, Journal of Accounting Information Systems, 12,pp. 3-19 |
| 7 | AIS and implication for management control and decision making: flexibility and integration need in budgeting | Mancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp.299-314 |
| 8 | AIS and implication for management control in organisational change context | Mancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. 289-298 |
| 9 | AIS and implication for management control and decision making | Mancini D., Vaassen E. H.J. And dameri R.P, (2013), Accounting Information Systems for decision Making, Springer, London, pp. pp315-324 |
| 10 | ERP systems and management control: case studies | Quattrone P. and Hopper T., (2005), A time–space odyssey: management control systems intwo multinational organisations, Accounting Organisation and Society, 30, pp.735-764 |
| 11 | AIS and strategic management accounting | Professor's teaching materials |
| 12 | the balanced scorecard, business model canvas and business value of information technology | chapter 16 |
| 13 | the balanced scorecard, business model canvas and business value of information technology | chapter 16 |
| 14 | Strategic management accounting systems: a case study | "Mancini, Dameri and Bonolo, Strengthening Informationand Control Systems, Springer, 2016, pp13-18" |
| 15 | Enterprise Risk Management Systems | Professor's teaching materials |
| 16 | COSo framework | chapter 13 |
| 17 | Enterprise Risk Management Systems and management accounting practices | Bento, Mertins L. and White L.F., Risk Management and internal control:a study of management accounting practice, in Malina M. A., Advances in Management Accounting ,2018, Emerald publishing, Volume 30, 1–25 |
| 18 | COBITframework and its implication for corporate governance | chapter 13 |
| 19 | Evaluation AIS investments | chapter 17 |
| 20 | Evaluation AIS investments | chapter 17 |