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Henri Teittinen, Ph.D. Accounting henri.teittinen@seamk.fi
Accounting Information Systems Enterprise Applications Aalto University updated Henri Teittinen, Ph.D. Accounting
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(22E28000) Accounting Information Systems (6 cr)
Learning Outcomes: After completing the course students understand how enterprise information systems, particularly ERP (Enterprise Resource Planning) systems support and enable a company’s business functions, operations, and their interdependence in theory and in practice. Students have reached a basic understanding of ERP systems and their core modules. They have learned how those systems are acquired, developed, maintained and operated. Furthermore, students acknowledge the importance of business process development and understand the idea of integration at business process and ERP system levels. Finally, students have increased their skills in team work and applying analytical thinking for problem solving.
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(22E28000) Accounting Information Systems (6 cr)
Content: Content: The course covers the foundations to understanding ERP, managerial issues such as business process reengineering and ERP systems, planning and implementation of ERP, managing ERP projects, as well as an overview of the most important ERP modules. The course covers impacts of ERP systems on strategic management accounting, on organizational performance and on accounting profession. The course covers various software demonstrations and the students will get practical hands-on experience on computerized exercises.
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(22E28000) Accounting Information Systems (6 cr)
Workload: Participation in lectures, 18 h Preparation for lectures, 18 h Case exercises, 12 h Group work and preparation of the assignments, 82 h Exam and preparation for the exam 30 h Course Homepage: MyCourse Evaluation: 1-5 Attendance: Attendance at lectures is not compulsory.
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(22E28000) Accounting Information Systems (6 cr)
Places of lectures: L01 Lecture, A215 (A2), Otakaari 1 Monday, 9 April, 13:15 » 17:00 Tuesday, 10 April, 09:15 » 13:00 L01 Lecture, U8 / U270, Otakaari 1 Wednesday, 11 April, 13:15 » 17:00, Heikki Puomila, Supercell Monday, 16 April, 13:15 » 16:00, Saila Huurinainen, Tieto L01 Lecture, U4 / U142, Otakaari 1 Thursday, 26 April, 13:15 » 16:00, Pia Ojavuo, City of Espoo Lecturer/Contacts: Henri Teittinen, Ph.D, Accounting
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(22E28000) Accounting Information Systems (6 cr)
Places of exercises: Navision & Procountor: H01 Exercises, U351, Otakaari 1 Monday, 23 April, 13:15 » 16:00 H02 Exercises, U351, Otakaari 1 Thursday, 3 May, 09:15 » 12:00 H03 Exercises, U351, Otakaari 1 Thursday, 3 May, 13:00 » 16:00 Monday, 7 May, 13:15 » 16:00 Wednesday, 9 May, 09:15 » 12:00 Friday, 11 May, 09:15 » 12:00 Monday, 14 May, 13:15 » 16:00 Thursday, 17 May, 09:15 » 12:00 Friday, 18 May, 09:15 » 12:00 Exercises/Contacts:
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(22E28000) Accounting Information Systems (6 cr)
Assessment Methods and Criteria: Exercises: Navision, Procpuntor30% Group assigments 20% Exam 50% Exam Accounting and Information Systems (KT) Course examination, U4 / U142, Otakaari 1 Monday, 21 May, 13:00 » 16:00 Evaluation: 1-5. A minimum of 50% from the exam AND a minimum of 50% from the exercises is required to pass the course.
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(22E28000) Accounting Information Systems (6 cr)
Group work: Prepare the controller’s framework for AIS Ch 1 AIS and management control Ch 2 AIS and organizational lifecycle Ch 3 AIS technology Ch 4 AIS investments Ch 5 AIS and standard software packages Ch 6 AIS and financial accounting Ch 7 AIS and management accounting Ch 8 AIS outsourcing Ch 9 AIS implementations Ch 10 AIS and Business Intelligence Ch 11 AIS and auditing Ch 12 AIS and information flows and documentation and presentation techniques Ch 13 AIS and risks and frauds Ch 14 Other issues
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(22E28000) Accounting Information Systems (6 cr)
Group assigments: 3 essays from selected topic. 5-10 pages each References, Cases, Figures and tables. Return to Mycource by 13th May 2018.
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Literature for the exam (will be confirmed later)
Grabski - Leech - Sangster: Management Accounting in Enterprise Resource Planning Systems, CIMA, Oxford, 2009 (ScienceDirect). Bradford, M. (2015). Modern ERP: Select, Implement & Use Today’s Advanced Business Systems. 3rd ed.Granlund, M. & Malmi, T. (2004). Tietotekniikan mahdollisuudet taloushallinnon kehittämisessä, WSOY, Ekonomia. Davenport (1998). Putting the Enterprise into the Enterprise System. Harward Business Review. Vol. 76, no 4. Umble et al. (2003). Enterprise resource planning: Implementation procedures and critical success factors. European Journal of Operational Research 146, pp. 241–257. Teittinen H. & Pellinen J. & Järvenpää M. (2013). ERP in action. International Journal of Accounting Information Systems. Vol. 14 (4): 278–296. Granlund M. (2011). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems. Volume 12, Issue 1, March 2011, Pages 3–19. Bloomfield BP, Vurdubakis T. (1997). Visions of organisation and organisations of vision: the representational practices of information systems development. Accounting, Organization and Society, Vol. 22(7):639–68. Caglio A. (2003). Enterprise Resource Planning systems and accountants: towards hybridization? Eurorean Accounting Review;12(1):123–53. Bhimani A (2003). Management accounting in the digital economy. Oxford University Press. Dechow N, Mouritsen J. (2005). On enterprise wide resource planning systems — the quest for integration and management control. Accounting, Organization and Society. Vol. 30 (7/8):691–733. DechowN, Granlund M,Mouritsen J. (2007). Management control of the complex organization—relationships betweenmanagement accounting and information technology. In: Hopwood A, Shields M, Chapman C, editors. The handbook of management accounting research. Elsevier; 2007. Dechow N, Granlund M, Mouritsen J. (2007). Interactions between information systems and management control. In: Northcott D, Hopper T, Scapens RW, editors. Issues in management accounting. 3 rd Edition. Pearson. Hyvönen T, Järvinen J, Pellinen J. (2006). The role of standard software packages in mediating management accounting knowledge. Qualitative Research in Accounting and Management. Vol. 3(2):145–60. Newman M, Westrup C. (2005). Making ERPs work: accountants and the introduction of ERP systems. European Journal of Information Systems. Vol. 14(3):258–72. Quattrone P, Hopper T. (2005). A ‘time–space odyssey’: management control systems in two multinational organizations. Accouting, Organization and Society. Vol. 30(7/8):735–64. Rom A, Rohde C. (2007). Management accounting and integrated information systems: a literature review. International Journal of Accoutnign Information Systems. Vol. 8(1): 40–68. Scapens R, Jazayeri M. (2003). ERP systems and management accounting change: opportunities or impacts? A Research Note. European Accouting Review. Vol. 12(1):201–33.
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