ECONOMIA E IMPRESADirezione aziendaleAnno accademico 2025/2026

9793885 - ACCOUNTING INFORMATION SYSTEMS

Docente: MARIASTELLA MESSINA

Risultati di apprendimento attesi

The course aims at providing the methodology necessary to manage company information flows. In particular, the relationships between internal control organization and information systems will be explored. In this sense, the fundamental knowledge useful for the classification and qualification of company information will be provided, analyzing the different aspects that characterize the information needs both at operational levels and at different levels of managerial responsibility. Possibilities of supporting problem solving related to business decisions and the perspective of decision-making automation will be illustrated. Interactions among accounting system, internal control, managerial control and corporate communication will therefore be explored.

Modalità di svolgimento dell'insegnamento

Teaching methods include lectures, guided exercises with solution presentations and discussions, and case study analyses.

Prerequisiti richiesti

None

Frequenza lezioni

Attendance in classes is strongly recommended for better understanding of the course content

Contenuti del corso

The acquired knowledge will allow the student to interpret business management in an innovative way by exploiting all the potential of the systemic logic applied to information flows and to consider the programming spaces of automatic decision models. The student will be able to define the different qualities of information useful for management and managerial control. In addition, the student will be able to distinguish and verify the information needs for the implementation of an internal control system which, based on the logic of information systems and exploiting information-supporting technology, generates assessments of efficiency and effectiveness useful for managerial management. Through the knowledge of the company information system the student will be able to evaluate the methodological integration between the various types of control.

Testi di riferimento

Richardson V., Accounting Information Systems, Mc Graw Hill, 3 edition (chapters: 1;2;3;4;6;11; 13;14;15;16;17)
teaching materials published on Studium

Programmazione del corso

	Argomenti	Riferimenti testi
1	Introduction to the course.	How effective managers use information systems (Studium)
2	Accounting information system and firm value	chapter 1 (Richardson V.) Defining AIS boundaries (studium)
3	Accounting information system and firm value	chapter 1 (Richardson V.)
4	Data Analytics: Addressing accounting questions with data	chapter 2 (Richardson V.)
5	Data Analytics: Addressing accounting questions with data	chapter 2 (Richardson V.)
6	Data Analytics: Data visualization	chapter 3 (Richardson V.)
7	Accountants as a Business Analysts	chapter 4 (Richardson V.)
8	Accountants as a Business Analysts	chapter 4 (Richardson V.)
9	Relational Databases and Enterprise systems	chapter 6 (Richardson V.)
10	Enterprise systems	ERP (Studium)Putting enterprises into enterprises systems (Studium)
11	Enterprise systems; case study	ERP CASE STUDY (studium)
12	AIS and Internal controls	chapter 11 (Richardson V.)
13	AIS and Internal controls	chapter 11 (Richardson V.)
14	Reporting Processes	chapter 14 (Richardson V.)
15	Emerging Technologies	chapter 15 (Richardson V.)
16	Risks and opportunities of cloud-based AIS: Case study	Studium
17	the balanced scorecard, business model canvas and business value of information technology	chapter 16
18	the balanced scorecard, business model canvas and business value of information technology	chapter 16
19	Application of the Balanced Scorecard methodology to Business Intelligence systems: Case study	Studium
20	Evaluation AIS investments	chapter 17
21	Evaluation AIS investments	chapter 17

Verifica dell'apprendimento

Modalità di verifica dell'apprendimento

Oral exam and possible evaluation of a project.

The test is structured so that each student is given a grade according to the following scheme: - Not approved: the student has not acquired the basic concepts and is not able to answer at least 60% of the questions or carry out the exercises. - 18-23: the student demonstrates minimal mastery of the basic concepts, his content connection skills are modest, he is able to solve simple exercises. - 24-27: the student demonstrates good mastery of the course contents, his skills in connecting the contents are good, he solves the exercises with few errors. - 28-30 cum laude (distinction): the student has acquired all the contents of the course and is able to master them completely and connect them with a critical spirit; solves the exercises completely and without errors.

Students with disabilities and/or DSA must contact the teacher and the DMI CInAP contact person sufficiently in advance of the exam date to communicate that they intend to take the exam taking advantage of the appropriate compensatory measures.

Esempi di domande e/o esercizi frequenti

Define an accounting information system and explain characteristics of useful information.
How does AIS is used to create a cost accounting system?
How does AIS assists the firm in its internal business processes?
How does AIS assist the firms in making investment decisions?
Explain the core principles of information systems planning

English version