Accounting Information Systems for Decision Making

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.

Author: Daniela Mancini

Publisher: Springer Science & Business Media

ISBN: 9783642357619

Category: Business & Economics

Page: 355

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​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.

The Routledge Companion to Accounting Information Systems

Accounting. Information. Systems. and. decision-making. Markus. Granlund. and. Henri. Teittinen. Introduction. Decision-making plays a major, many times crucial, role in managers' work as they aim to make their organizations prosper.

Author: Martin Quinn

Publisher: Routledge

ISBN: 9781317297338

Category: Business & Economics

Page: 332

View: 994

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Information technology has permeated all walks of life in the past two decades. Accounting is no exception. Be it financial accounting, management accounting, or audit, information technology and systems have simplified daily tasks and routine work, simplified reporting, and changed how accounting is done. The Routledge Companion to Accounting Information Systems provides a prestige reference work which offers students and researchers an introduction to current and emerging scholarship in the discipline. Contributions from an international cast of authors provides a balanced view of both the technical underpinnings and organisational consequences of accounting information systems. With a focus on the business consequences of technology, this unique reference book will be a vital resource for students and researchers involved in accounting and information management.

Core Concepts of Accounting Information Systems

Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to ...

Author: Mark G. Simkin

Publisher: John Wiley & Sons

ISBN: 9781118742938

Category: Business & Economics

Page: 528

View: 710

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Knowing how an accounting information systems gather and transform data into useful decision-making information is fundamental knowledge for accounting professionals. Mark Simkin, Jacob Rose, and Carolyn S. Norman's essential text, Core Concepts of Accounting Information Systems, 13th Edition helps students understand basic AIS concepts and provides instructors the flexibility to support how they want to teach the course.

Corporate Accounting Information Systems

To support decision making and facilitate control Here it is possible to identify four integrated purposes / objectives of an accounting information system : I to sustain and reinforce organisational operations – that is transaction ...

Author: Tony Boczko

Publisher: Pearson Education

ISBN: 0273684876

Category: Business & Economics

Page: 918

View: 302

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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.

Accounting Information Systems

This Fourth Edition analyzes the vital role of computerized accounting information systems in today's business world.

Author: Stephen A. Moscove

Publisher: Wiley

ISBN: 0471504491

Category: Business & Economics

Page: 774

View: 508

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This Fourth Edition analyzes the vital role of computerized accounting information systems in today's business world. Intended for the accounting major, covers management concepts of importance to accountants, with emphasis on the design of accounting information systems. It discusses the central tasks of accounting information systems, namely collecting, recording, and storing business data, and the accountant's role in implementing effective internal controls. Also gives thorough treatment to systems studies leading to development of more efficient accounting information systems and looks at special topics such as accounting for nonprofit organizations and small businesses. A variety of exercises and cases are included at the end of each chapter, and an entire section is devoted to more extensive case studies.

Accounting Information Systems

An intelligent agent might provide automated assistance or advice on the use of the software into which it is embedded, identify factors that should be considered when using a system for decision making, ...

Author: Ulric J. Gelinas

Publisher: Cengage AU

ISBN: 9780170423687

Category: Accounting

Page: 720

View: 375

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Today's accounting professionals are challenged to identify enterprise risks and provide quality assurance for a company's information systems. ACCOUNTING INFORMATION SYSTEMS, 11th International Edition, focuses on three critical accounting information systems in use today: enterprise systems; e-Business systems; and controls for maintaining those systems. Students will easily grasp even the most challenging topics as they explore today's most intriguing AIS topics relative to business processes, information technology, strategic management, security, and internal controls. The 11th International Edition provides students with the tools for organising and managing information to help them succeed and protect the integrity of their employer's information system.

Global Information Systems and Technology

Within this context , the accounting information systems help management in decision making in a more integrated manner across functions , countries , and product lines . Such an endeavor required not only proper strategic planning but ...

Author: P. Candace Deans

Publisher: IGI Global

ISBN: 1878289217

Category: Business & Economics

Page: 580

View: 628

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Many of the technological and managerial challenges of operating in the international environment are being addressed through global IT applications at the functional level of the organization. Global Information Systems and Technology: Focus on the Organization and Its Functional Areas provides a forum for identifying the specific impacts of IT in each of these areas and for understanding how the various challenges and solutions in the functional areas are being integrated via information technology. With a total of 27 chapters, this book examines several functional areas -- marketing, financial services, accounting, manufacturing and logistics, research and development, human resources -- all within the context of today's international business enterprise.

Accounting Information for Business Decisions

The new edition updates includes the fully integrated Cafe Revive case study. Students follow a retail coffee business through the book to learn about applying accounting issues in the real world.

Author: Billie Cunningham

Publisher: Cengage AU

ISBN: 9780170385411

Category: Accounting

Page: 576

View: 622

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A business focused introduction to Accounting for all students - not just those intending to be Accounting majors. Lead students through the real-world business cycle and how accounting information informs decision-making. Students learn how to base decisions on two kinds of accounting information – managerial and financial. Departing from the traditional approach taken by other introductory accounting textbooks, students apply both managerial and financial approaches within the topics examined in each chapter. The conversational writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. The new edition updates includes the fully integrated Cafe Revive case study. Students follow a retail coffee business through the book to learn about applying accounting issues in the real world.

Accounting For Managers

As in the previous editions, Accounting for Managers links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.

Author: Paul M. Collier

Publisher: Wiley

ISBN: 0470777648

Category: Business & Economics

Page: 552

View: 635

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A new edition of a successful textbook on how accounting information is used by non-financial managers! This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries. Completely revised and updated examples throughout the book. Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting. Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting. Expanded treatment of transfer pricing and budgeting sections.

Accounting Information Systems

Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Author: Ulric J. Gelinas

Publisher: Cengage Learning

ISBN: 9781337673174

Category: Business & Economics

Page: 744

View: 347

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Today’s accounting professionals are expected to help organizations identify enterprise risks and provide quality assurance for their companies' information systems. Readers can rely on ACCOUNTING INFORMATION SYSTEMS, 11E’s clear presentation to gain a thorough understanding of two issues most critical to accounting information systems in use today: enterprise systems and controls for maintaining those systems. ACCOUNTING INFORMATION SYSTEMS, 11E explores today's most intriguing accounting information systems (AIS) topics and details how these issues relate to business processes, information technology, strategic management, security, and internal controls. The authors focus on today’s most important advancements, using a conversational tone rather than complex technical language to ensure readers develop the solid foundation in AIS needed to be successful. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Accounting Information Systems

244 CHAPTER 7 Auditing Information Technology-Based Processes As mentioned previously, a financial statement audit is conducted in order to ... Information risk is the chance that information used by decision makers may be inaccurate.

Author: Leslie Turner

Publisher: John Wiley & Sons

ISBN: 9780471479512

Category: Business & Economics

Page: 648

View: 333

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Master the technological tools of today′s accounting profession In your grandfather′s day, the ledger book was the accountant′s bible. Today, technology is king. From simple programs such as UBS and MYOB to complex enterprise–level systems, accounting systems play a critical function in maintaining accounting data and administering internal controls in any organization. Any aspiring accountant must fully grasp how information systems work, what their capabilities are, and their incorporation into a company′s business processes and internal controls. Stressing simplicity and accessibility while avoiding confusing jargon, Accounting Information Systems: The Processes and Control introduces you in simple and clear language to the technology utilized by accountants. Using simple process maps, document flowcharts, and data flow diagrams, this comprehensive yet easily comprehended book defines business processes and explains the foundational concepts of accounting information systems (AIS). It goes on to give you a solid understanding of: ∗ The proper control environment for overseeing and controlling processes ∗ Ethics and fraud prevention, corporate and IT governance, and auditing procedures, including the COSO framework and the Trust Principles ∗ Business processes––from revenue and cash collection to expenditure and administrative––and the internal controls in organizations ∗ The hardware, software, and systems that support the business processes Offering real–world examples, helpful screen captures, exercises, and other features designed to enhance your mastery of the material, this book prepares you for working with the accounting information systems that are so essential to the profession today.

Accounting Information Systems Australasian Edition

2. improving efficiency—for example, timely information makes a just-in-time manufacturing approach possible, as it requires ... Decision-making is a complex, multi-step activity: identify the problem, collect and interpret information, ...

Author: Marshall Romney

Publisher: Pearson Higher Education AU

ISBN: 9781442546790

Category: Business & Economics

Page: 810

View: 434

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At last – the Australasian edition of Romney and Steinbart’s respected AIS text! Accounting Information Systems first Australasian edition offers the most up-to-date, comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. nt concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems.

Proceedings of the XIII International Symposium SymOrg 2012 Innovative Management and Business Performance

This article will attempt to shed light on the interdependence of business decision making quality and the appropriate accounting information system, laid on solid foundations. The effects of including decision support systems in ...

Author: Maja Levi-Jakšić

Publisher: University of Belgrade, Faculty of Organizational Sciences

ISBN: 9788676802555

Category: Business & Economics

Page: 1985

View: 331

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Accounting Information Systems

Management information system (MIS): System that processes nonfinancial transactions not normally processed by traditional accounting information systems. Management report: Discretionary report used for internal decision making.

Author: James A. Hall

Publisher: Cengage Learning

ISBN: 9781305465114

Category: Business & Economics

Page: 816

View: 472

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Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 9E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems, systems designers, and auditors. This text completely integrates Sarbanes-Oxley as it affects internal controls and other relevant topics. In this new edition, with thorough updates of the transaction cycle and business processes coverage, you examine the risks and advantages of cloud computing and gain a better understanding of the differences in the manual and automated accounting system needs of small and large companies. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Structural Equation Modeling Approaches to E Service Adoption

Qualification of decision-making contributes to the increase in effectiveness. Quality and use of information are produced by an effective accounting information system (Wilkinson, 2000). Many studies reveal that information quality is ...

Author: Akgül, Yakup

Publisher: IGI Global

ISBN: 9781522580164

Category: Business & Economics

Page: 350

View: 180

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With the modernization of services offered through the internet, many traditional face-to-face services have adopted new e-service phenomena. Especially prevalent among the younger generations, this change in service has promoted many industries to rethink how to best reach their consumers using modern technology. Structural Equation Modeling Approaches to E-Service Adoption is a pivotal reference source that aims to share the latest empirical research findings within technology acceptance, information systems, information technology, human-computer interaction, and management information systems. While highlighting topics such as e-commerce, internet banking, and technology acceptance, this publication explores the understanding of today’s e-services in a dynamic and complex environment, as well as the methods within the field of information systems and information technologies. This book is ideally designed for academics, students, managers, and scholars interested in the up-and-coming research surrounding the field of information technology.

Business Innovation and Development in Emerging Economies

The result of a quality information system is quality accounting information in decision making. This is expressed by Laudon & Laudon (2012) who state that quality information systems will produce quality accounting information used for ...

Author: Irwan Trinugroho

Publisher: CRC Press

ISBN: 9780429781834

Category: Business & Economics

Page: 700

View: 713

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Business Innovation driven by the advancement of technology has dramatically changed the business landscape over recent years, not only in advanced countries but also in emerging markets. It is expected that business innovation could help achieve economic inclusion, which has been a global initiative over the last decade, creating opportunities for all people to benefit from the economic development. These proceedings provide an outlet for discussing the importance of business innovation, especially in emerging countries in helping to reach inclusive economies. The papers cover the subject areas management, accounting, finance, economics and social sciences.

Accounting

The system of collecting and processing transaction data and communicating financial information to decision makers is known as the accounting information system. Factors that shape these systems include: the nature of the company's ...

Author: Paul D. Kimmel

Publisher: John Wiley & Sons

ISBN: 9780470377857

Category: Business & Economics

Page: 1194

View: 773

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Offering a unique approach in the field, this book presents the principles of accounting from a corporate perspective. This provides readers with a real-world understanding of the concepts.

Information Quality and Management Accounting

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making.

Author: Stephan Leitner

Publisher: Springer Science & Business Media

ISBN: 9783642332098

Category: Business & Economics

Page: 187

View: 814

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One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.