Course Description

This course emphasizes the understanding of the roles of accounting information and information technology in managerial decision making, operational support, stewardship, and organizational competitiveness. Basic principles underlying the design, integrity, and effectiveness of accounting information systems are covered. The course also focuses on how the function and implementation of accounting information systems are constantly evolving under the influence of economic and technological changes. Both manual and computerized systems are considered in a case context. The role of the accountant, whether management accountant or auditor, in helping to ensure that information systems are properly controlled, is explored.