内容简介
This book provides an introduction to accounting information from the accountant's perspective.In my search for AIS text book to use in undergraduate and graduate courses to teach studentsacross different countries， I discovered a number of excellent books on the subject thoseemphasize computerized information systems and use accounting applications liberally. Thesetexts are more appropriate for a course in systems analysis than for accounting. It is sometimedifficult to use these books indifferent cultures given specific examples from one culture only.目录
Part 1 Introduction
Chapter1 Accounting Information Systems - An Overview
Introduction
Objectives of Financial Accounting
Objectives of Managerial Accounting
Chapter2 AIS and MIS
Attributes and Principles of Accounting Information
Users of Accounting Information Systems
The Roles of Accountants in the AIS
Systems Concepts and the AIS
The Computer and Accounting Information in Historical Perspective
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
AIS and Its Environment
Introduction
Elements of A Systems Definition
Systems in Action
A Systems Definition of the AIS
Defining the Computer Assisted Accounting Information System (CAAIS)
The Internal Environment
The External Environment
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter3 The Accounting Systems
Introduction
The Structure of the Accounting Systems
The Accounting Cycle
Computerized Accounting Systems
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Part 2 The AIS：Components and Interfaces
Chapter4 The Human Component of the AIS
Introduction
Human Involvement in an AIS
Managerial and Behavioral Aspects of the Human Side of an AIS
Dysfunctional Behavior and Motivation :
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter5 The Hardware Component
Introduction
Input Characteristics and Devices
Central Processing Unit Characteristics
Secondary Storage Devices
Output Characteristics and Devices
Data Communications Characteristics and Devices
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter6 The Software Component
Introduction
The Operating Systen
General Purpose Software
Applications Software
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter7 The Data Component: Characteristics, Storage, and Retrieval
Introduction
The Nature of Data
Data Structure
Database Structures
Data Update and Retrieval
Database Management
Data Versus Information
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested-Readings
Part 3 The Dynamics of the AIS
Chapter8 Processing Principles and Practices
Introduction
Computer Operations
A CAAIS Example
Data Processing Issues
Control Issues in the CAAIS
Security and Privacy in Computer Processing
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter9 The Traditional Software Development Life Cycle
Introduction
The Context for the Traditional Life Cycle
The MIS Master Plan
The Software Development Life Cycle (SDLC)
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter10 AIS in Operation: Revenue Cycle
Introduction
Accounting Transaction Processing Cycles
Controls in Organizations
Core Controls
A Control Framework: Operating Controls
AIS in Operation: Revenue Cycle
Framework for Revenue Cycle
Elements of the Revenue Generating Subsystems
Operating Controls in Revenue Cycle
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Part 4 The AIS at Work
Chapter11 AIS in Operation: Expenditure Cycle, Cash Control, Payroll and
Inventory
Introduction
Expenditure Cycle for Purchases
Control of Cash Transactions
Payroll Accounting
Inventory Control
Electronic Operating Controls Systems
Summary
Review Questions, Discussion Questions, and Problems and Cases
Chapter12 AIS Controls
Introduction
Internal Accounting Controls (IAC)
Control in Automated Systems
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Appendix 12: Excerpts From the Report of the AICPA Special Advisory
Committee on Internal Accounting Control
Chapter13 AIS in Management Controls
Introduction
AIS Characteristics and Criteria for Management Control
AIS Data Support for Management Control
AIS-MIS Use Mix in Management Control
Accountants and Management Control Interface
Management Control Decisions Using AIS
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Appendix 13A: GTE's Cost and Schedule Performance System
Appendix 13B: Management Control Cycle of the Synex Corporation
Chapter14 Strategic Decisions: DSS, AIS, and AI/ES
Introduction
Strategic Planning: An Overview
Strategic Management
AIS in Corporate Planning
Decision Support Systems (DSS)
Artificial Intelligence (AI) and Expert Systems (ES)
Summary
Review Questions, Discussion Questions, and Problems and Cases
Suggested Readings
Chapter15 Current Issues in Accounting Information Systems
Introduction
Web Accounting
Enterprise Resource Planning (ERP)
Financial Supply Chain Management (FSCM)
Benefits of Financial Supply Chain
Other Innovative Technologies in Accounting Transactions Processing
Summary
Review Questions, Discussion Questions, and Problems and Cases
