Accounting Information: Risks & Controls

The purpose of this subject is to explore the transformative impact of digital technologies on accounting practices and organisational dynamics. Students will examine how digital tools reshape control, decision-making, and reporting processes within organisations, and analyse the intricate relationship between accounting information systems and organisational structure and strategy. Students will examine a range of contemporary and emerging technologies and be equipped to evaluate appropriate strategies for the digitalisation of accounting information systems, business processes and decision-making in organisations. The focus will be on creating business value while appropriately balancing ethical, governance and risk concerns in the transformation toward data-driven organisations.