For accounting information systems (AIS) courses. Accounting Information Systems (AISs) delivers unprecedented coverage of these types of financial systems. The text examines how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of AISs, and how you can use AISs to add value to an organisation.
The 16th Edition covers important new IT developments in AIS, such as robotic process automation, blockchain and data analytics. Not only will you see how AIS has changed the role of an accountant, but you'll also be prepared for a successful accounting career in public practice, industry or government.
Table of Contents:
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- PART 1: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
- Accounting Information Systems: An Overview
- Overview of Transaction Processing and Enterprise Resource Planning Systems
- Systems Documentation Techniques
- PART 2: DATA ANALYTICS
- Relational Databases
- Introduction to Data Analytics in Accounting
- Transforming Data
- Data Analysis and Presentation
- PART 3: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
- Fraud and Errors
- Computer Fraud and Abuse Techniques
- Control and Accounting Information Systems
- Controls for Information Security
- Confidentiality and Privacy Controls
- Processing Integrity and Availability Controls
- PART 4: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
- The Revenue Cycle: Sales to Cash Collections
- The Expenditure Cycle: Purchasing to Cash Disbursements
- The Production Cycle
- The Human Resources Management and Payroll Cycle
- General Ledger and Reporting System
- PART 5: THE REA DATA MODEL
- Database Design Using the REA Data Model
- Implementing an REA Model in a Relational Database
- Special Topics in REA Modeling
- PART 6: THE SYSTEMS DEVELOPMENT PROCESS
- Introduction to Systems Development and Systems Analysis
- AIS Development Strategies
- Systems Design, Implementation, and Operation
About the Author :
Marshall B. Romney is the John and Nancy Hardy Professor in the Marriott School of Management at Brigham Young University. He holds a Bachelor's and Master's degree from BYU and a PhD degree from the University of Texas at Austin. Marshall has published 10 different books and over 100 articles in academic and professional journals. He is the recipient of 8 research grants. He has taught for or consulted with over 50 different organisations.
Paul John Steinbart is a Professor in the Department of Information Systems in the W. P. Carey School of Business at Arizona State University where he teaches graduate courses on information security and an undergraduate course on accounting information systems. His research interests include issues concerning the usability of information security solutions, individuals' information security behaviours, effective governance of information security, and the effects of information technology on decision making. He has published his research in leading academic journals such as MIS Quarterly, Information Systems Research, the Journal of the Association for Information Systems, Decision Sciences, and The Accounting Review.
Scott L. Summers completed his PhD at Texas A&M University having earned degrees at Brigham Young University. Professor Summers has taught at Texas A&M, University of Missouri, Columbia, and currently holds the Andersen Professorship at Brigham Young University Marriott School of Business. Professor Summers specialises in database and in the control environment. He participated in the development of ISACA's 4.0 COBiT framework. He has published numerous articles in both academic and practitioner journals, several of which have received awards. He currently teaches accounting information systems, database, and data analytics.
David A. Wood is a professor and the Andersen Fellow in the Brigham Young University Marriott School of Business. David completed his PhD at Indiana University. He received BS and MAcc degrees at Brigham Young University and a Masters of Business at Indiana University. At BYU, David teaches accounting data analytics and accounting information systems. David has over 100 publications of articles in respected academic and practitioner journals, monographs, books and cases. His research has won multiple accounting and ethics best paper awards.
