ACCG2050 – Information Systems and Business Processes

2021 – Session 2, Weekday attendance, North Ryde

Session 2 Learning and Teaching Update

The decision has been made to conduct study online for the remainder of Session 2 for all units WITHOUT mandatory on-campus learning activities. Exams for Session 2 will also be online where possible to do so.

This is due to the extension of the lockdown orders and to provide certainty around arrangements for the remainder of Session 2. We hope to return to campus beyond Session 2 as soon as it is safe and appropriate to do so.

Some classes/teaching activities cannot be moved online and must be taught on campus. You should already know if you are in one of these classes/teaching activities and your unit convenor will provide you with more information via iLearn. If you want to confirm, see the list of units with mandatory on-campus classes/teaching activities.

Visit the MQ COVID-19 information page for more detail.

General Information

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Unit convenor and teaching staff	Unit convenor and teaching staff Lecturer and Unit Convenor Binh Bui accg2050@mq.edu.au See iLearn for consultation hours Moderator Yvette Blount accg2050@mq.edu.au Convenor Charmaine D'Souza charmaine.dsouza@mq.edu.au
Credit points	Credit points 10
Prerequisites	Prerequisites 50cp at 1000 level or above including ACCG100 or ACCG1000 or ACCG106
Corequisites	Corequisites
Co-badged status	Co-badged status
Unit description	Unit description The aim of this unit is for students to understand the impact that information systems have on business processes and provides the foundation for further studies in accounting, audit and business information systems units. Topics covered include business processes, systems development, internal controls, ethics and cybersecurity, and the role of accounting, accounting information systems and information systems more broadly. The material is presented through a business lens, exploring the benefits and limitations of information systems in organisations. The emphasis in this unit is placed on students understanding the critical role that information systems play in supporting business functions. Students will evaluate the critical nexus between the business and the information systems functions to be able to take advantage of existing and emerging technologies. In this unit students will develop teamwork, presentation and critical thinking skills using case-based materials.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://students.mq.edu.au/important-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

ULO1: Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
ULO2: Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
ULO3: Analyse risks and develop control plans pertinent to primary business activities.
ULO4: Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

General Assessment Information

Weekly Assessment

Assessment Type ¹: Participatory task Indicative Time on Task ²: 40 hours Due: Weekly, in tutorials Weighting: 15%

Students are required to do a task using iLearn quizzes. Feedback will be provided to students.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Analyse risks and develop control plans pertinent to primary business activities.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

Experiential activity

Assessment Type ¹: Practice-based task Indicative Time on Task ²: 40 hours Due: See iLearn Weighting: 30%

Two group written reports - 20%, Class participation and reflection task (via discussion forum, zoom sessions) 10%

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Analyse risks and develop control plans pertinent to primary business activities.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

¹ If you need help with your assignment, please contact:

the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
the Learning Skills Unit for academic skills support.

² Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Presentation

Assessment Type ¹: Presentation Indicative Time on Task ²: 10 hours Due: Week 12 Weighting: 10%

Students will record and submit the presentation.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

Final Examination

Assessment Type ¹: Examination Indicative Time on Task ²: 23 hours Due: Examination Period Weighting: 45%

A two-hour online examination (open book) will be held during the University Examination period.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Analyse risks and develop control plans pertinent to primary business activities.

Late submission

Late assessment must also be submitted through Turnitin. No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24-hour period or part thereof that the submission is late (for example, 25 hours late in submission incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available. This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time.

Assessment Tasks

Name	Weighting	Hurdle	Due
Final Examination	45%	No	Examination Period
Experiential activity	30%	No	Week 6 and Week 11
Weekly Assessment	15%	No	Week 3- Week 12
Presentation	10%	No	Week 12

Final Examination

Assessment Type ¹: Examination
Indicative Time on Task ²: 23 hours
Due: Examination Period
Weighting: 45%

A three-hour closed book final examination for this unit will be held during the University Examination period.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Analyse risks and develop control plans pertinent to primary business activities.

Experiential activity

Assessment Type ¹: Practice-based task
Indicative Time on Task ²: 40 hours
Due: Week 6 and Week 11
Weighting: 30%

This assessment requires students to apply the theoretical knowledge covered in their weekly lecture to devise and develop their own assigned companies. There are two main components of this assessment: 1) Two group written reports (20%) 2) In-class participation and reflection task (10%)

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Analyse risks and develop control plans pertinent to primary business activities.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

Weekly Assessment

Assessment Type ¹: Participatory task
Indicative Time on Task ²: 40 hours
Due: Week 3- Week 12
Weighting: 15%

Each week students will participate in a task allocated in their tutorial.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Analyse risks and develop control plans pertinent to primary business activities.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

Presentation

Assessment Type ¹: Presentation
Indicative Time on Task ²: 10 hours
Due: Week 12
Weighting: 10%

This assessment requires each student to deliver a presentation. This assessment requires the student and their 'experiential activity' assessment group (from assessment one) to create a video presentation in connection with the group’s devised company.  Students work together on the presentation task but are marked individually for their presentation skills.

On successful completion you will be able to:

Evaluate the role of Information Systems and Accounting Information Systems in supporting the business processes of an organisation
Discuss the importance and benefits of systems development methodologies and evaluate the role of ethics and ethical decision making within the Accounting Information System context.
Demonstrate effective communication and interaction skills through the delivery of oral presentations and engagement in group discussions

¹ If you need help with your assignment, please contact:

the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
the Learning Skills Unit for academic skills support.

² Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Delivery and Resources

Required Text:	Digital Transformations in Business, Custom Publication by Mauricio Marrone. ISBN: 9781119922612. PUBLISHER: John Wiley. Students can purchase this text from the Macquarie University Co-op Bookshop.
Unit Web Page:	iLearn: This unit will use iLearn as an online technology for students to access course material, announcements as well as any other documents related to this unit. Students are required to regularly check the iLearn for accessing up-to-date information about the unit.
Technology Used and Required:	Echo is a multi-media learning tool that provides an audio of the lectures which students can download and listen to at their convenience. Echo will be made available at the end of each week via the unit’s website (iLearn). E-reserve: Students can find extra readings on a link on the university’s website, called e-Reserve. Some of these extra readings will be used for tutorial activities and lecture content. Students need to download all relevant information to complete their tutorial questions and their learning objectives. Timetables: Students can find the timetable for classes on the University website at: http://timetables.mq.edu.au.
Delivery Format and Other Details:	Face to face teaching This unit will be taught in the form of weekly lectures and tutorials. Students are required to enroll in one lecture (1 hours of teaching) and one tutorial (1 1/2 hour of teaching) for this unit. The teaching strategies are outlined below: Note: For the first two weeks, classes and tutorials will be conducted online. Lectures A one-hour lecture will be completed every week. It is expected that students complete their prescribed reading for the week prior to attending the lecture. Tutorial attendance Each student must register for a tutorial and must attend the tutorial that they have registered for. There will be a two-hour tutorial each week from weeks 2 to 13. Students must finalise their tutorial enrolment by end of Week 2. Tutorial changes can ONLY be made through eStudent. Students wishing to change tutorial times should log onto eStudent and enrol in a class where there is a vacancy. If you attend the tutorial that you are not enrolled in, it will not be counted toward the attendance record, with an exception of tutorials held on the week of public holidays. It will also not count towards your assessed coursework. No exception for tutorial attendances and late assignments will be granted for students who are enrolled late in this subject. Your attendance may not be marked if you arrive more than 15 minutes late to your tutorials unless there is an appropriate reason provided to your tutors.
Recommended Readings:
Other Course Materials:

Research and Practice, Global and Sustainability

This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes/seminars. We promote sustainability by developing ability in students to research and locate information within the accounting discipline. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.

The unit's textbook has a reference list at the end of each chapter containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.

Unit Schedule

Topic	Chapter	Week
Introduction to Accounting Information Systems	1	1
Organizational Strategy, Competitive Advantage, and Information Systems	2	2
Customer Relationship Management and Supply Chain Management Documentation and flowcharts	3 & 4	3
Internal Controls	5	4
Revenue Cycle	6	5
Expenditure Cycle	7	6
HR Management and Payroll Cycle	8	7
Break	-	-
General Ledger and Financial Reporting	9	8
Systems development	10	9
Acquiring Information Systems	10	10
Ethics and Cybersecurity	11	11
Project management	-	12
Review	All	13

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Academic Appeals Policy
Academic Integrity Policy
Academic Progression Policy
Assessment Policy
Fitness to Practice Procedure
Grade Appeal Policy
Complaint Management Procedure for Students and Members of the Public
Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)

Students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct

Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Learning Skills

Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.

The Library provides online and face to face support to help you find and use relevant information resources.

Student Enquiry Service

For all student enquiries, visit Student Connect at ask.mq.edu.au

If you are a Global MBA student contact globalmba.support@mq.edu.au

Equity Support

Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.

IT Help

For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.

When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.