• Describe and critically assess the current state of knowledge with regard to information systems, auditing and risk management in these subfields of accounting;
• Name, define and explain the role of various economics-based and sociopolitical theories in the development of the knowledge base in these subfields of accounting;
• Understand academic literature in the field of accounting information systems and explain its relevance to building, using and analyzing these systems in contemporary organizations;
• Understand academic literature in the field of auditing and explain its relevance for contemporary organizations;
• Analyze a wide set organizational challenges and problems in terms of a lack, or failure, of appropriate auditing and accounting information systems;
• Demonstrate academic skills (presentations, discussion, debate and review) by doing individual and group-based presentations and case work.

The course provides the theoretical foundations and practical guidelines for accounting information system design, implementation and use, and the ways accounting information systems are audited.