Accounting Information System and Internal Cntrol

Accounting Information Systems — Course Description

This course provides a comprehensive introduction to Accounting Information Systems (AIS) and their role in supporting accounting, business operations, internal control, and managerial decision-making. Drawing on the framework of Romney and Steinbart, the course examines how people, procedures, data, software, information technology, and internal controls interact to collect, process, store, and communicate accounting information within organizations.

Students will explore the major business transaction cycles, including revenue, expenditure, production, human resources and payroll, and financing activities, and examine how accounting information flows through these processes. The course also introduces techniques for documenting and modeling business processes, including data flow diagrams, flowcharts, and other system documentation tools.

Particular emphasis is placed on internal control, fraud prevention, information security, data integrity, and risk management, enabling students to understand how organizations protect their information resources and ensure the reliability of accounting information.

The course further examines the increasing role of information technology, databases, enterprise systems, data analytics, and digital transformation in modern accounting environments. Students are encouraged not only to understand how accounting systems record transactions, but also to evaluate how high-quality accounting information can improve operational efficiency, strengthen organizational control, support strategic decision-making, and contribute to better organizational and financial performance.

By the end of the course, students should be able to understand, document, analyze, evaluate, and recommend improvements to accounting information systems in contemporary organizations.

Core Learning Perspective

Business Activities → Data → Processing → Accounting Information → Analysis → Decision-Making → Organizational Performance

The course therefore positions AIS as more than an accounting recording system. It is viewed as an integrated organizational system that connects accounting, business processes, internal control, technology, and managerial decision-making to create organizational value.