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Accounting Information Systems
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Unlike many other accounting subjects, such as intermediate
accounting, accounting information systems
(AIS) lacks a well-defined body of knowledge.
Much controversy exists among college faculty as to what
should and should not be covered in the AIS course. To
some extent, however, the controversy is being resolved
through legislation. The Sarbanes-Oxley Act (SOX) of 2002
established new corporate governance regulations and standards
for public companies registered with the Securities and
Exchange Commission (SEC). This wide-sweeping legislation
impacts public companies, their management, and their auditors.
Of particular importance to AIS students is the impact of
SOX on internal control standards and related auditing procedures.
Whereas SOX does not define the entire content of
the AIS course, it does identify critical areas of study that
need to be included for accountants. These topics and more
are covered in the chapters of this text.
The purpose of this chapter is to place the subject of AIS in
perspective for accountants. Toward this end, the chapter is
divided into three major sections, each dealing with a different
aspect of information systems. The first section explores the
information environment of the firm. It identifies the types of
information used in business, describes the flows of information
through an organization, and presents a framework for
viewing AIS in relation to other information systems components.
The section concludes with a review of the key elements
of the general model for AIS. The second section of the chapter
deals with the impact of organizational structure on AIS.
Here we examine the business organization as a system of
interrelated functions.
JAMES A. HALL - Personal Name
8th Edition
978-1-111-97214-1
NONE
Accounting Information Systems
Accounting
English
South-Western, Cengage Learning
2013
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