Accounting Information Systems

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9780324378825: Accounting Information Systems

As the importance of accounting information systems (AIS) grows in the world of business today, so does your need for a solid background in this critical area. ACCOUNTING INFORMATION SYSTEMS, 7E helps you develop the necessary skills and solid foundation in enterprise risk management as it relates to business processes and their information systems. The book's proven coverage centers around three of the areas most critical in accounting information systems today--enterprise systems, e-Business systems, and controls for maintaining those systems--with icons that direct your attention to the most important information. The book uses a conversational writing style and relaxed tone, rather than stilted, technical language, to help you easily grasp even the most challenging topics. You explore today's most intriguing AIS topics and how they relate to information technology, business processes, strategic management, security, and internal controls. With this edition, you master the basics of information systems, the tools and processes for organizing and managing information, as well as a more advanced enterprise risk management topics. This edition guides for through the dimensions of corporate governance, internal controls, and business processes in detail. A new full chapter on systems development equips you with critical skills in acquiring and implementing accounting information systems. Whether you want an emphasis on enterprise risk management approach, solid understanding of databases or REA, or a background in systems development, ACCOUNTING INFORMATION SYSTEMS, 7E has the thorough foundation and information you need.

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About the Author:

Ulric J. (Joe) Gelinas, Jr., PhD, is Professor Emeritus at Bentley University, Waltham, Massachusetts. For PricewaterhouseCoopers, Dr. Gelinas developed and taught training programs for business processes, internal control, and IT audit. He was Senior Consultant for MIS Training Institute teaching courses in the IT Audit curriculum and taught in the University of Maastricht's International Executive Master of Finance and Control Program. Professor Gelinas also has taught at the University of Tennessee and at Vesalius College, Vrije Universtiteit Brussel, in Brussels, Belgium. Professor Gelinas has published articles on interorganizational collaboration and coordination infrastructures, accounting information systems, use of technology in business education, technical communications, and information privacy. These articles have appeared in academic and practitioner journals, including the Journal of Information Systems, Issues in Accounting Education, IS Audit & Control Journal, Government Information Quarterly, Journal of Information Technology, International Journal of Technology Management, International Journal of IT Standards and Standardization Research, Journal of Information Systems Education, Technical Communications Quarterly, and IEEE Transactions on Professional Communication. In 2003, Professor Gelinas received the Innovation in Auditing and Assurance Education Award from the American Accounting Association. He has made presentations and conducted workshops at the International Conference of the Information Systems Audit and Control Association (ISACA) and at ISACA's Computer Audit, Control, and Security (CACS) conferences as well as for other professional groups. Professor Gelinas was a member of the U.S. expert panel that reviewed Control Objectives for Information and Related Technology (COBIT) and has conducted COBIT workshops throughout the world.

Richard (Rick) Dull, PhD, CPA/CFF, CISA, CFE, is an accounting professor at West Virginia University in Morgantown, West Virginia. Professor Dull also has taught at Clemson University, Indiana University-Indianapolis, and High Point University. His professional experience includes application programming with a manufacturing firm as well as audit and information systems consulting experience with a national CPA firm. His work on a project involving cross-departmental integration of enterprise systems earned him a Microsoft Pinnacle Award for Excellence in Education as well as a Clemson University Board of Trustees Award for Faculty Excellence. Professor Dull has been published in academic and practitioner journals, including Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, Accounting Education: An International Journal, Issues in Accounting Education, Journal of Accountancy, CPA Journal, and Personal Financial Planning. Professor Dull is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, AIS Educator Association, and ISACA. His professional activities have included serving on the AICPA's Assurance Services Executive Committee and serving as President of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He recently served as a member of the AICPA's BEC Subcommittee and currently serves as an editor for Journal of Information Systems, an associate editor for Accounting Education: An International Journal, and an editorial advisor for the Journal of Accountancy.

Review:

The problems and case studies are excellent. I find the illustrations in this text to be very effective. It is a complete text with a strong conceptual basis and real world examples to enhance learning. I plan on using it indefinitely in the future!

My students like the case studies and capsule cases. The book does a good job of communicating the system's analysts view, and allowing me to compare it with the typical accountant/auditor view of the system.

I like the control matrix approach in chapters 7-9. I like the pedagogical devices used throughout the text.

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