Why Study Accounting Information Systems
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Transcript of Why Study Accounting Information Systems
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7/29/2019 Why Study Accounting Information Systems
1/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 1 of 43
Its fundamental to accounting.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Accounting is an information-providingactivity, so accountants need to
understand: How the system that provides that
information is designed, implementedand used.
How financial information is reported
How information is used to makedecisions
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7/29/2019 Why Study Accounting Information Systems
2/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 2 of 43
Its fundamental to accounting.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Other accounting courses focus on howthe information is provided and used.
An AIS course places greater emphasison:
How the data is collected andtransformed
How the availability, reliability, andaccuracy of the data is ensured
AIS courses are not number-crunchingcourses
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7/29/2019 Why Study Accounting Information Systems
3/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 3 of 43
Its fundamental to accounting.
The skills are critical to career success.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Auditors need to evaluate the accuracyand reliability of information produced bythe AIS.
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7/29/2019 Why Study Accounting Information Systems
4/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 4 of 43
Its fundamental to accounting.
The skills are critical to career success.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Tax accountants must understand theclients AIS adequately to be confident thatit is providing complete and accurateinformation for tax planning andcompliance work.
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7/29/2019 Why Study Accounting Information Systems
5/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 5 of 43
Its fundamental to accounting.
The skills are critical to career success.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
In private industry and not-for-profits,systems work is considered the mostimportant activity performed byaccountants.
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7/29/2019 Why Study Accounting Information Systems
6/12
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 6 of 43
Its fundamental to accounting.
The skills are critical to career success.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
In management consulting, the design,selection, and implementation ofaccounting systems is a rapid growth area.
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7/29/2019 Why Study Accounting Information Systems
7/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 7 of 43
Its fundamental to accounting.
The skills are critical to career success.
The AIS course complements othersystems courses.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Other systems courses focus on design andimplementation of information systems,
databases, expert systems, andtelecommunications.
AIS courses focus on accountability andcontrol.
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7/29/2019 Why Study Accounting Information Systems
8/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 8 of 43
Its fundamental to accounting.
The skills are critical to career success.
The AIS course complements othersystems courses.
AIS topics are tested on the new CPA
exam.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
Makes up about 25% of the BusinessEnvironment & Concepts section of the CPAexam.
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7/29/2019 Why Study Accounting Information Systems
9/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 9 of 43
Its fundamental to accounting.
The skills are critical to career success.
The AIS course complements othersystems courses.
AIS topics are tested on the new CPA
exam. AIS topics impact corporate strategy
and culture.
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
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7/29/2019 Why Study Accounting Information Systems
10/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 10 of 43
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture Strategy
Information
Technology
AIS design is
affected by
information
technology, the
organizationsstrategy, and the
organizations
culture.
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7/29/2019 Why Study Accounting Information Systems
11/12 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 11 of 43
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture Strategy
Information
Technology
Information technology
affects the companys
choice of business
strategy. To performcost-benefit analyses on
IT changes, you need to
understand business
strategy.
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7/29/2019 Why Study Accounting Information Systems
12/12 2006 Prentice Hall Business Publishing Accounting Information Systems 10/e Romney/Steinbart 12 of 43
WHY STUDY ACCOUNTING
INFORMATION SYSTEMS?
AIS
Occupational
Culture Strategy
Information
Technology
While culture affects
the design of the AIS,
its also true that the
AIS affects culture byaltering the
dispersion and
availability of
information.