This course is designed to introduce a variety of topics about the systems used by businesses to process their accounting information, and contemporary topics related to emerging technologies in accounting profession, such as the application of Big Data, Artificial Intelligence, Enterprise Resource Planning (ERP) System, and Data Analytics and Visualization. The course focuses on automated accounting information systems as a tool to understand and integrate business processes and workflows, perform data analysis, and create information to facilitate managerial decision-making.

This course aims to:

1. provide students with knowledge of the nature and role of accounting information systems in a business, and with knowledge of emerging technologies in accounting profession such as Big Data, Artificial Intelligence, Enterprise Resource Planning (ERP) System, and Data Analytics and Visualization;
2. prepare students to identify internal control risk in information processing and to suggest appropriate controls;
3. develop students' ability to model business processes, create accounting information database, and analyse data for accounting issues;
4. develop students' knowledge of different business processes, including sales/collection, acquisition/payment, conversion.

*DEC element Final Examination [Closed-book examination]: Students are required to understand and explain the details about the concepts, types and implementation of accounting information systems and emerging technologies. In addition, students are assessed on the details about various business cycles and REA models. Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course.