ACCOUNTING INFORMATION SYSTEMS
Anno accademico 2024/2025 - Docente: MARIASTELLA MESSINARisultati di apprendimento attesi
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.
Modalità di svolgimento dell'insegnamento
Teaching methods include lectures, guided exercises with solution presentations and discussions, and case study analyses.
Prerequisiti richiesti
None
Frequenza lezioni
Attendance in classes is strongly recommended for better understanding of the course content
Contenuti del corso
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.
Testi di riferimento
- 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
Programmazione del corso
| Argomenti | Riferimenti testi | |
|---|---|---|
| 1 | Introduction to the course.Accounting information system and firm value | chapter 1 (Richardson V.) |
| 2 | Accounting information system and firm value | chapter 1 (Richardson V.) |
| 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 |
| 21 | Evaluation AIS investments | chapter 17 |
Verifica dell'apprendimento
Modalità di verifica dell'apprendimento
Oral exam and possible evaluation of a project.
The test is structured so that each student is given a grade according to the following scheme: - Not approved: the student has not acquired the basic concepts and is not able to answer at least 60% of the questions or carry out the exercises. - 18-23: the student demonstrates minimal mastery of the basic concepts, his content connection skills are modest, he is able to solve simple exercises. - 24-27: the student demonstrates good mastery of the course contents, his skills in connecting the contents are good, he solves the exercises with few errors. - 28-30 cum laude (distinction): the student has acquired all the contents of the course and is able to master them completely and connect them with a critical spirit; solves the exercises completely and without errors.
Students with disabilities and/or DSA must contact the teacher and the DMI CInAP contact person sufficiently in advance of the exam date to communicate that they intend to take the exam taking advantage of the appropriate compensatory measures.
Esempi di domande e/o esercizi frequenti
- Define an accounting information system and explain characteristics of useful information.
- How does AIS is used to create a cost accounting system?
- How does AIS assists the firm in its internal business processes?
- How does AIS assist the firms in making investment decisions?
- Explain the core principles of information systems planning