Learning and teaching methods
Interactive methods of lectures, discusion, computer work, individual studies and individual seminar paper with class presentation, laboratory work
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
• understand organizational and technical aspects of accounting information processes, especially bookkeeping and budgeting
• upgrade knowledge of internal control systems,
• have understanding of modern accounting systems technologies
• has the awareness and ability to manage the implications of ethical dilemmas and work pro-actively with others to formulate solutions.,
Intended learning outcomes - transferable/key skills and other attributes
Cognitive/Intellectual skills:
• With critical awareness can undertake analysis of business processes and accounting information systems in organisations, exemplify their flow and suggest their improvements
• with critical awareness, can synthesise information and have a level of conceptual and methodological knowledge of accounting information systems
• can demonstrate initiative and originality in problem solving , planning and implementing tasks at a professional level.
Key/Transferable skills
• can work effectively with a group as leader or member
• are able to use full range of learning resources
• are reflective on own and others’ functioning in order to improve practice
• haves independent learning ability required for continuing professional study, making professional use of others where appropriate
Practical skills:
• can operate in complex contexts, and have an overview of the good accounting practice in certain accounting information systems
- have technical accounting expertise and are able to adapt skills for new situations.
Readings
Obvezna študijska literatura:
- I. Mamić Sačer I., Žager K.: Računovodstveni informacijski sustavi, Hrvatska zajednica računovođa i financijskih djelatnika, Zagreb, 2007.
- Podgoršek U., Grasselli, P., Dolinar D.: Revidiranje IS od načrta do izvedbe. Zbornik referatov 17. Mednarodne konference o revidiranju in kontroli informacijskih sistemov, Rogaška Slatina 2009,
- Šalej A.: Pregled IT procesov po COBIT metodologiji. Zbornik referatov 14. Mednarodne konference o revidiranju in kontroli informacijskih sistemov, Čatež 2006,
- Uratnik J.: Pregled internetnega poslovanja, Zbornik referatov 17. Mednarodne konference o revidiranju in kontroli informacijskih sistemov, Rogaška Slatina 2009,
- Jedlovčnik J.: Učinkovito arhiviranje elektronskih zapisov. Zbornik referatov 13. Mednarodne konference o revidiranju in kontroli informacijskih sistemov, Čatež 2006 ali
- M. B. Romney, Steinbart P. J. : Accounting Information Systems, 11th edition, Pearson Education International, 2009.
Dopolnilna študijska literatura:
- R. L. Hurt: Accounting Information Systems, McGraw-Hill Irwin, Boston, 2008,
- Hall J. A.: Accounting Information Systems, 6th edition, South-Western Cengage Learning, USA, 2008,
- Gelinas U.J., Dull R. B.: Accounting Information Systems, 7th edition, Thomson South-Western, USA, 2008,
- , Izbrani strokovni članki s področja računovodskih informacijskih sistemov v domačih in tujih revijah
