Accounting Information Systems (Romney, 15th Global Edition)

Accounting Information Systems (Romney, 15th Global Edition)

Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organization. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.

CONTENT AND ORGANIZATION

Part I: Conceptual Foundations of Accounting Information Systems Part I consists of three chapters that present the underlying concepts fundamental to an understanding of AIS.

Chapter 1 introduces basic terminology and provides an overview of AIS topics. It discusses how an AIS can add value to an organization and how it can be used to help organizations implement corporate strategy. It also discusses the types of information companies need to successfully operate and introduces the basic business processes that produce that information. It concludes by describing the role of the AIS in an organization’s value chain. It also introduces several new topics in the text: artificial intelligence, data analytics, blockchain, virtualization, cloud computing, and the Internet of Things.

Chapter 2 introduces transaction processing in automated systems and presents basic information about input/output, processing, and data storage concepts as well as the wide range of data that must be collected by the AIS. This information helps students understand what an AIS does; throughout the remainder of the book, we discuss advances in IT and how it affects the manner in which those functions are performed. The chapter discusses the impact of blockchain on transaction processing. Chapter 2 also introduces Enterprise Resource Planning (ERP) systems and their importance and uses in modern business.

Chapter 3 covers three of the most important tools and techniques used to understand, evaluate, design, and document information systems: business process diagrams, flowcharts, and data flow diagrams. Students will learn how to read, critique, and create systems documentation using these tools.

Part II: Data Analytics Part II consists of four chapters about relational databases, the ETL process, and various data analytics techniques.

Chapter 4 describes the principles of relational database design and how to use SQL to analyze the data. It also discusses how an organization’s relational database used for transaction processing provides one important source of data for advanced data analytics.

Chapter 5 introduces the topic of data analysis and begins by stressing the importance of formulating and asking the right questions to obtain useful insights. It then explains the basic steps of extracting, transforming, and loading (ETL) data to be used for analytics. Next, it discusses how to choose appropriate analytic techniques and how to interpret and share the results. A discussion about the potential for automating analytics and a word of caution about the limits of what analytics can and cannot do concludes the chapter.

Chapter 6 delves into more detail about the different steps in the ETL process, focusing on how to transform data. It begins by describing the attributes that make data useful for analytics and then discusses techniques for structuring data, standardizing data being consolidated from multiple sources, cleaning data, and validating data.

Chapter 7 discusses the differences between descriptive, diagnostic, predictive, and prescriptive analytic techniques. It also describes how to choose the right visualization tools to aid in analysis and presents best practices for designing high-quality visualizations.

Part III: Control of Accounting Information Systems The six chapters in Part III focus on threats to the reliability of the AIS and applicable controls for addressing and mitigating the risks associated with those threats.

Chapter 8 introduces students to the different kinds of threats faced by information systems, primarily focusing on the threats of fraud and errors. The chapter describes the different types of fraud and explains how fraud is perpetrated, who perpetrates it, and why it occurs.

Chapter 9 discusses computer fraud and abuse techniques. Three major types of computer fraud are discussed: computer attacks and abuse, social engineering, and malware. The chapter explains the dozens of ways computer fraud and abuse can be perpetrated.

Chapter 10 uses the COSO Internal Control framework, to discuss the basic concepts of internal control. It introduces the expanded enterprise risk management (COSO-ERM) model and compares it with the COSO Internal Control framework. It also introduces the COBIT framework which applies those concepts to IT, thereby providing a foundation for effective governance and control of information systems.

Chapter 11 focuses on information security. It introduces the fundamental concepts of defense-in-depth and the time-based approach to security. The chapter provides a broad survey of a variety of security topics, including access controls, firewalls, encryption, and incident detection and response.

Chapter 12 discusses the many specific computer controls used in business organizations to achieve the objectives of ensuring privacy and confidentiality and discusses the implications of new regulations such as the EU’s General Data Privacy Regulation (GDPR) and similar laws enacted by California and other states. The chapter also provides a detailed discussion of blockchain technology.

Chapter 13 addresses the controls necessary to achieve the objectives of accurate processing of information and ensuring that information is available to managers whenever and wherever they need it. It also discusses how virtualization and cloud technology are changing the methods used for backup and recovery.

Part IV: Accounting Information Systems Applications Part IV focuses on how a company’s AIS provides critical support for its fundamental business processes. Most large and many medium-sized organizations use enterprise resource planning (ERP) systems to collect, process, and store data about their business processes as well as to provide information reports designed to enable managers and external parties to assess the organization’s efficiency and effectiveness. To make it easier to understand how an ERP system functions, Part III consists of five chapters, each focusing on a particular business process.

Chapter 14 covers the revenue cycle (also referred to as the sales-to-cash business process), describing all the activities involved in taking customer orders, fulfilling those orders, and collecting cash.

Chapter 15 examines the expenditure cycle (also referred to as the purchase-to-pay business process), describing all the activities involved in ordering, receiving, and paying for merchandise, supplies, and services.

Chapter 16 reviews the production (manufacturing) cycle, with a special focus on the implications of recent cost accounting developments, such as activity-based costing, for the design of the production cycle information system.

Chapter 17 explains the human resources management/payroll cycle, focusing primarily on the activities involved in processing payroll.

Chapter 18 explores the general ledger and reporting activities in an organization, discussing topics such as XBRL, the balanced scorecard, and the switch from GAAP to IFRS. Each of these five chapters explains the three basic functions performed by the AIS: efficient transaction processing, provision of adequate internal controls to safeguard assets (including data), and preparation of information useful for effective decision making.

Part V: The REA Data Model Part V consists of three chapters that focus on the REA data model, which provides a conceptual tool for designing and understanding the database underlying an AIS.

Chapter 19 introduces the REA data model and how it can be used to design an AIS database. The chapter focuses on modeling the revenue and expenditure cycles. It also demonstrates how the REA model can be used to develop an AIS that can not only generate traditional financial statements and reports but can also more fully meet the information needs of management.

Chapter 20 explains how to implement an REA data model in a relational database system. It also shows how to query a relational database to produce various financial statements and management reports.

Chapter 21 explains how to develop REA data models of the production, HR/payroll, and financing cycles. It also discusses a number of advanced modeling issues such as the acquisition and sale of intangible products and services and rental transactions.

Part VI: The Systems Development Process Part VI consists of three chapters that cover various aspects of the systems development process.

Chapter 22 introduces the systems development life cycle and discusses the introductory steps of this process (systems analysis, feasibility, and planning). Particular emphasis is placed on the behavioral ramifications of change.

Chapter 23 discusses an organization’s many options for acquiring or developing an AIS (e.g., purchasing software, writing software, end-user-developed software, and outsourcing) and for speeding up or improving the development process (business process management, prototyping, agile methodologies, and computer-assisted software engineering).

Chapter 24 covers the remaining stages of the systems development life cycle (conceptual design, physical design, implementation, and operation and maintenance) and emphasizes the interrelationships among the phases.

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