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Core business subsystems and processes that allow organisations to operate effectively and efficiently. Includes enterprise databases; process and pervasive controls in the context of the development life cycle of accounting information systems; frameworks for evaluation of accounting information systems and their processes. Students develop practical skills in using at least one accounting information system package for small businesses, and advanced skills using Excel to manipulate business data.
This course aims to familiarise students with the purpose and role of accounting information systems, and core business subsystems and processes that allow organisations to operate effectively and efficiently, including enterprise databases, accounting processes, and frameworks for the evaluation of accounting information systems and their processes. New and emerging technologies (e.g., AI, Robotic Process Automation) and their implications for accounting practice are covered. The course emphasises understanding of risks and risk assessment (e.g., fraud, threats, cybercrime), and awareness of the way in which internal controls and technology interrelate with accounting information systems. Students will become competent with techniques like flowcharts for documenting accounting cycles and processes, and have an understanding of the real-life problems of designing, implementing, and using accounting information systems. They will also develop skills in using Excel and Power BI to manipulate business data and support business decision-making.
Having engaged in learning during the course, students will be able to:1. Analyse accounting transactions and problems from a systems perspective.2. Analyse, design and evaluate controls to be used in the development and operations of accounting systems.3. Analyse and evaluate the usefulness of accounting systems in solving managerial problems.4. Analyse and evaluate different approaches to the development and operation of accounting systems.5. Operate and evaluate selected accounting software packages.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
ACCT103 and INFO123
ACIS243, AFIS243
Students must attend one activity from each section.
Claris Chung
Richard Fisher
Romney, Marshall B; Accounting Information Systems ; 16th; Pearson Education Ltd, 2025.
Richardson, V., Terrell, K., Teeter, R; Data Analytics for Accounting ; 3rd; 2022.
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Domestic fee $1,038.00
International fee $5,388.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems on the departments and faculties page .