Information Communication Technology and Accounting

This module builds on the Information Systems for Accounting Course by introducing alternative theoretical perspectives through which to analyse the impact of Information Communication Technology on the practice and profession of accounting.

The first part of the course introduces the context and theories that underpin an understanding of developments in ICT and accounting.

The REA (Resource Event Agent) data model is tailored specifically for use in designing accounting information systems. In the second part of the course we will implement REA designs as relational databases in 'hands-on' workshop sessions using Access.

In the last part of the course the students engage with their lecturers to identify and develop an area of their interest in ICT and accounting. Students, working in groups, will prepare a multi-media presentation on the agreed topic. The groups will work on their projects with the support of their lecturers in workshop sessions that form the core of the course and create an interactive learning environment.

Part 1: Theory context:

  • ICT history, development and context
  • Theoretical approaches to studying ICT and accounting

Part 2: REA and relational database design:

  • REA data modelling
  • Application of REA to relational database design

Part 3: Special topics in ICT and accounting:

  • Topic identification and selection
  • Building the multi-media presentation
  • Sharing the knowledge generated

Learning Outcomes

By the end of the module the student should be able to:

  • Describe and evaluate theoretical perspectives as they relate to ICT and accounting
  • Apply theoretical perspectives to current topics in ICT and accounting
  • Design a relational database and implement it in Access
  • Design and produce a multi-media presentation
  • Critically analyse the implications for ICT in the context of current topics in accounting


One hour supervised workshop (20%), Group presentation (45%), Reflective diary (max 1500 words) (35%).