ACCOUNTING INFORMATION SYSTEMS

1. Knowledge and understanding
The course aims to provide students with an understanding of Accounting Information Systems (AIS) and their role in supporting business activities and decision-making. Students will learn how accounting information is collected, organized, processed, and used within organizations. The course will introduce the relationships between accounting systems, business processes, management control, and managerial decision-making, with attention to the different information needs of operational and managerial activities.

2. Applying knowledge and understanding
Students will be able to apply the concepts learned to the analysis and use of accounting and business information. Through practical activities, they will use Excel to organize and analyze data and will be introduced to SQL and Business Intelligence tools to explore accounting information and support business analysis. The focus will be on understanding how these tools can be used to improve the analysis and use of information in business contexts.

3. Making judgements
Students will develop the ability to evaluate the quality, relevance, and usefulness of accounting information in relation to different business needs. They will be able to interpret information provided by Accounting Information Systems and assess its usefulness in supporting business analysis and managerial decision-making.

4. Communication skills
Students will be able to discuss Accounting Information Systems and accounting information using appropriate business and accounting terminology. They will be able to explain how accounting information supports business processes and managerial decision-making. Students will also be able to present the results of their analyses clearly through tables, charts, and other forms of business reporting.

5. Learning skills
Students will develop the ability to understand the role of Accounting Information Systems within organizations and their contribution to the management and use of business information. They will acquire basic familiarity with tools such as Excel, SQL, and Business Intelligence applications and will develop the ability to further improve their knowledge of these tools according to evolving business needs.

The course will begin with a theoretical introduction to the main concepts and principles of Accounting Information Systems (AIS), supported by practical exercises using Microsoft Excel. This initial phase will provide students with the conceptual and analytical foundations required to understand how accounting information is generated, processed, and analyzed within information systems.

In the second part of the course, students will progressively apply SQL techniques through dedicated software tools to extract, query, and manipulate accounting data. These activities will enable students to move from the conceptual understanding of AIS to the practical analysis of accounting information.

The final part of the course will focus on the use of Business Intelligence tools to analyze and visualize AIS data. Through practical applications, students will learn how to transform accounting data into meaningful information for reporting, monitoring, and managerial decision-making. 

If the course is delivered in blended or remote mode, appropriate adjustments may be made to the above, in order to ensure consistency with the syllabus.

Attendance is strongly recommended, as classes include practical activities using digital tools that are essential to the course.

1. Richardson, V. J., Chang, C. J., & Smith, R. (2024). Accounting Information Systems (4th ed.). McGraw Hill (chapters: 1;2;3;4;5;6;10;15); 
2. Materials prepared by the instructor and published on the dedicated MS Teams channel.

The final examination consists of a written examination, held on one of the official examination dates, followed by an oral examination for students who pass the written test. The written examination consists of a combination of questions and exercises. Questions may be open-ended and/or multiple-choice and are mainly aimed at assessing theoretical knowledge, while exercises assess students’ ability to apply the concepts covered in the course to business and accounting contexts. The specific devices and tools that may be used during the examination will be determined and explicitly authorized by the instructor. The written examination is passed with a score of at least 18/30. The oral examination aims to further assess both theoretical knowledge and the ability to apply the concepts covered in the course. The final assessment considers the student’s knowledge of the topics, appropriate use of terminology, clarity and fluency of exposition, and ability to establish connections between different topics covered in the course. Where applicable, the assessment may also take into consideration the results of practical projects or application-based activities developed during the course. 

Learning assessment may also be carried out on-line, should the conditions require it. To ensure equal opportunities and in compliance with current laws, interested students may request a personal interview in order to plan any compensatory and/or dispensatory measures based on educational objectives and specific needs. Students can also contact the CInAP (Centro per l’integrazione Attiva e Partecipata — Servizi per le Disabilità e/o i DSA) referring teacher within their department (https://www.cinap.unict.it/content/referenti).

• Define an Accounting Information System (AIS) and explain the main characteristics of useful accounting information.
• How does an AIS support business processes and managerial decision-making?
• What are the main information needs at operational and managerial levels, and how can an AIS support them?
• How can Excel, SQL, and Business Intelligence tools be used to analyze and present accounting information?
• How can accounting data be transformed into useful information for business analysis and decision-making?