Accounting Information Systems - Alicja Arnold

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Auteur(s) : Alicja Arnold - Arline A. Savage - Danielle Brannock

Editeur : John Wiley & Sons Inc

Langue : Anglais

Parution : 01/03/2024

Format : Moyen, de 350g à 1kg

Nombre de pages : 848

Expédition : 1784

Dimensions : 21.8 x 27.7 x 3.6

ISBN : 9781119889380

Résumé :

Accounting Information Systems presents a modern, professional perspective that develops the necessary skills students need to be the accountants of the future. Through high-quality assessment and a tool-agnostic approach, students learn course concepts more efficiently and understand how course concepts are applied in the workplace through real-world application. To help students to be the accountants of the future, the authors incorporate their own industry experience and help showcase how AIS concepts are used through tools, spotlighting real accounting professionals and job opportunities.

This international edition provides new and expanded coverage of topics, including components of AIS, database forms and reports, and software tools for graphical documentation. The edition also includes new cases from across the world in the In the Real World feature in select chapters, showing how the concepts in the chapter apply to a real-world company or business. Every chapter now includes new Concept Review questions at the end of each section, focusing on key points students need to remember.

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Biographie:

ARLINE SAVAGE, PHD, CA is Professor and Sallie W. Dean Faculty Fellow in Accounting in the Collat School of Business at The University of Alabama at Birmingham (UAB). She has taught a wide variety of courses across multiple countries, including her birthplace of South Africa, Canada, and the United States. She is the recipient of numerous teaching awards, most recently the 2021 UAB President's Award for Excellence in Teaching for exceptional accomplishments in teaching. Arline received her bachelor's, master's, and doctoral degrees in accounting from Nelson Mandela Metropolitan University in South Africa. She began teaching at UAB in 2012 and has served as chair of the Accounting and Finance department. She currently serves on the board of directors of the Federation of Schools of Accountancy. Arline's research in accounting education has received international recognition...

Sommaire:

From the Authors vi

About the Authors vii

Our Approach viii

ACKNOWLEDGMENTS xiv

Part I: Foundations of AIS

1 Accounting as Information

1.1 Why Is Accounting Information Important? 1-2

1.2 How Have Accounting Information Systems Evolved? 1-13

1.3 How Does Management Use Information? 1-19

1.4 What Is the Relationship Between Accounting and Data Analytics? 1-25

2 Risks and Risk Assessments

2.1 How Do We Understand Risk? 2-2

2.2 What Are the Types of Risks? 2-8

2.3 How Do We Prioritize Risk? 2-14

2.4 How Do We Respond to Risk? 2-19

3 Risk Management and Internal Controls

3.1 How Do Internal Controls Mitigate Risk? 3-2

3.2 How Are Controls Classified? 3-8

3.3 How Do We Assess Internal Controls? 3-17

3.4 Why Are Internal Control Frameworks Important? 3-23

4 Software and Systems

4.1 How Do Systems Capture and Process Data? 4-2

4.2 How Do Startups and Small Businesses Use Technology? 4-11

4.3 What Are the Characteristics of Information Systems for Growing Companies? 4-16

4.4 Why Are Enterprise Resource Planning (ERP) Systems Considered Ideal? 4-22

5 Data Storage and Analysis

5.1 What Is Data? 5-2

5.2 How Is Data Stored? 5-9

5.3 What Makes Data Big Data? 5-13

5.4 How Do Accounting Professionals Use Data? 5-18

6 Designing Systems and Databases

6.1 How Are Systems Developed? 6-2

6.2 Which Methodology Should Be Used? 6-9

6.3 What Type of Database Should Be Used? 6-16

6.4 How Are Relational Databases Designed? 6-21

6.5 How Do We Interact with Data in a Database? 6-30

6.6 How Can We Create Database Forms and Reports? 6-40

7 Emerging and Disruptive Technologies

7.1 How Do Companies Approach Emerging and Disruptive Technologies? 7-2

7.2 How Do Disruptive Technologies Provide Business Opportunities? 7-7

7.3 How Does Robotic Process Automation (RPA) Benefit Accounting Professionals? 7-13

7.4 What Is Blockchain? 7-24

7.5 Why Should Accountants Care About Blockchain? 7-32

8 Documenting Systems and Processes

8.1 Why Do We Document Systems and Processes? 8-2

8.2 How Do We Know Which Type of Documentation to Use? 8-6

8.3 How Do Flowcharts Illustrate Systems or Business Processes? 8-13

8.4 How Do Data Flow Diagrams Show Information Flow? 8-20

8.5 What Software Tools Can Be Used for Graphical Documentation? 8-26

Part II: Business Processes

9 Human Resources and Payroll Processes

9.1 How Are Human Resources and Payroll Related? 9-2

9.2 How Are New Employees Hired? 9-6

9.3 What Happens When an Employee Is Terminated? 9-14

9.4 How Do We Compensate Employees for Their Work? 9-20

9.5 How Can Human Resources and Payroll Data Be Used to Identify Risks? 9-29

10 Purchasing and Payments Processes

10.1 What Is the Relationship Between Purchasing, Inventory Management, and Supply Chain Management? 10-2

10.2 How Are Inventory and Other Goods and Services Purchased? 10-9

10.3 What Makes Fixed Assets Unique to Purchasing and Payments? 10-17

10.4 How Do We Evaluate the Credit Payments Process? 10-24

10.5 How Does the AIS Capture Purchasing and Payments Data? 10-29

11 Conversion Processes

11.1 What Is the Relationship Between Conversion Processes, Inventory, and Supply Chain Management? 11-2

11.2 Why Is Cost Accounting Important to the Accounting Information System? 11-14

11.3 What Is Digital Manufacturing? 11-22

11.4 How Is D...