This well-known text provides students with the knowledge of information systems needed to begin their accounting careers. It emphasizes systems as an accounting discipline while providing technological competence. It teaches from an accounting, rather than a MIS, perspective. Provides balanced coverage of systems, EDP Controls, and auditing of systems. Modular approach allows for teaching flexibility.
Hurt's Accounting Information Systems, 2e continues to take a fresh new approach that puts judgment and critical thinking, not technology, at the heart of the AIS course. Using a conversational writing style appealing to students, this book presents AIS as an art as much as a science. AIS is presented as a set of fundamental ideas and concepts that can be applied in various organisational contexts. Students are provided with vocabulary they will need to succeed in the profession and ensuring that they can communicate clearly and effectively about accounting information systems with both accountants and nonaccountants.The text end-of-chapter exercises and assessment tools are all competency-based, distilling knowledge to its essential elements and then encouraging students to use those essential elements to think for themselves.
Author: Daniela Mancini,Eddy H. J. Vaassen,Renata Paola Dameri
Publisher: Springer Science & Business Media
Category: Business & Economics
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.
Orie L. Loucks,O. Homer Erekson,John F. Bol,Raymond F. Gorman,Pamela C Johnson,Timothy C. Krehbiel
Author: Orie L. Loucks,O. Homer Erekson,John F. Bol,Raymond F. Gorman,Pamela C Johnson,Timothy C. Krehbiel
Publisher: CRC Press
Miami University in Oxford, Ohio offers a course entitled "Sustainability Perspectives," based on this text. The course was awarded "The Instructional Innovation Award" at the 1996 annual meeting of the Decision Sciences Institute, an association of Decision Science professionals headquartered at Georgia State University in Atlanta. The 1990's have seen the development of important new approaches to sustaining corporate development and protecting the environment. Corporations are beginning to realize their responsibilities for a healthy environment. Sustainable development is viewed as an integrated, ecological, economic, and social system in which both economic growth and quality-of-life improvements can occur in a unified system complementary to the maintenance of natural capital. Sustainability Perspectives for Resources and Businesses shows the reader that a sound understanding of the concepts involved in sustainable development is beneficial to businesses, natural resources, and the population in general. This textbook was written to help students and professionals involved in business, science, or engineering to understand the changes occurring in the workplace. It serves as a step toward understanding how business and science, as professional communities, are adapting to new information about risks to the environment. Various chapters are devoted to resources, values, and valuation systems. Each section develops principles such as resilience and integrity in the economy and the environment.
We live in a competitive world dominated almost exclusively by flows of knowledge and information - by technologies designed not only to sustain but also increase the socio-economic need and desire for more and more information. This book offers a unique insight into the nature, role and context of accounting related information within the competitive business environment, and explores how business organisations - in particular companies - use a range of theories, practices, and technologies to manage and control flows of data, information and resources, and maximise the wealth organisational stakeholders. Key aims: promote an understanding of the role of corporate accounting information systems in the maintenance, regulation and control of business related resources develop an appreciation and understanding of the practical issues and organisation problems involved in managing contemporary accounting information systems promote an understanding of the political contexts of contemporary accounting information systems develop a recognition of the importance of information and communication technology in corporate accounting information systems management, development and design promote an understanding of the importance of effective information management and transaction processing controls in reducing risk, and provide a framework for the evaluation of corporate transaction processing cycles, systems and processes. From systems thinking and control theories, to network architectures and topologies, to systems analysis and design, "Corporate Accounting Information Systems" provides students at all levels with a rigorous and lively exploration of a wide range of accounting information systems related issues, and offers a practical insight into the management and control of such systems in today's ever changing technology driven environment.
This text seeks to show the reader how to design and use an accounting information system (AIS) to provide information useful for decision-making. Focus boxes providing real world examples of concepts, techniques and practices as described are interspersed in the text. This edition has chapters on the three basic functions of the AIS together with an understanding of what the system does manually, and on data modelling, covering how students can use query language to derive traditional financial statements and managerial reports from a database AIS.
Category: Information storage and retrieval systems
Enterprise Information Systems: A Pattern Based Approach, 3e,by Dunn/Cherrington/Hollander presents a pattern-based approach to designing enterprise information systems with a particular emphasis on the enterprise-wide database. This edition is built on the idea that a separation between accounting information systems and management information systems should not exist. We believe patterns help people see the â€œbig pictureâ€ of enterprises more clearly and therefore help design better systems. We believe you cannot identify anything that we need to account for that we do not also need to manage; nor can we identify anything we need to manage that we do not also need to account for. In this edition, we will show how a well-designed REA-based Accounting Information System is the Enterprise Information System.
The essential concepts of accounting information systems in a concise, straightforward format. This book focuses on the role of an accountant as a user, evaluator and designer of the typical transaction processing systems and cycles used by an enterprise.
This new edition provides a penetrating and comprehensive analysis of the concepts, theories, and techniques in a simple lucid style in the frame work of Indian business environment. The subject matter of this volume is woven round the application of accounting information for decision making both about a firm and as well as by a firm.
Part 1, Financial Planning, Performance and Control
Publisher: John Wiley & Sons
Category: Business & Economics
Wiley CMA Learning System Part 1: Financial Planning, Performance and Control covers the topics of Planning, Budgeting, and Forecasting, Performance Management, Cost Management, Internal Controls, and Professional Ethics. Many of these topics also provide a foundation for the concepts and methodologies that will be the subject of the Part 2 exam. Containing key formulas, knowledge checks at the end of each topic, study tips, and practice questions, Wiley CMA Learning System Part 1 provides a candidate with what they need to pass Part 1 of the CMA. It includes access to the CMA test bank which has over 900 multiple choice questions. Also included is a one-year access to the Part 1 test bank