Information Communication Technology and Accounting

Accounting and Finance, Business School

College of Social Sciences


Code 22119

Level of study Third/Final year

Credit value 10

Semester 1

Pre-requisite modules None

Other pre-requisites A background in accounting information systems is desirable but not essential

Module description

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

Teaching and learning methods

Lectures (virtual and face to face), Workshops conducted in computer labs, Group activities and presentations, On-line discussion board.