Accounting Information Systems, Global Edition
Kaup valmöguleikar
Accounting Information Systems (AISs) fjallar ítarlega um þessar tegundir fjárhagsupplýsingakerfa. Bókin skoðar hvernig þróun í upplýsingatækni hefur áhrif á viðskiptaferla og eftirlitsþætti, hvaða áhrif nýlegar breytingar á regluverki hafa á hönnun og rekstur slíkra kerfa og hvernig nýta má þau til að skapa virði fyrir fyrirtæki og stofnanir. Í 16. útgáfu er fjallað um mikilvægar nýjungar í upplýsingatækni á þessu sviði, svo sem sjálfvirkni ferla með hugbúnaðarþjörkum, blockchain-tækni og gagnagreiningu.
Accounting Information Systems (AISs) delivers unprecedented coverage of these types of financial systems. The text examines how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of AISs, and how you can use AISs to add value to an organization. The 16th Edition covers important new IT developments in AIS, such as robotic process automation, blockchain and data analytics.
Nánar um bókina
- Pearson International Content
- 9781292736501
- 9781292468457
- ePub
- 16
- Marshall Romney
- English
- 2024-10-18
- 100
- 2
- 2
Kaflar
- Cover
- Cover
- Front Matter
- Title Page
- Copyright
- Preface
- Part I: Conceptual Foundations of Accounting Information Systems
- Part I: Conceptual Foundations of Accounting Information Systems
- 1: Accounting Information Systems: An Overview
- Introduction: Accounting Information Systems: An Overview
- 1.1: Information Needs and Business Processes
- 1.2: Accounting Information Systems
- Summary and Case Conclusion: Accounting Information Systems: An Overview
- End of Chapter: Accounting Information Systems: An Overview
- 2: Overview of Transaction Processing and Enterprise Resource Planning Systems
- Introduction: Overview of Transaction Processing and Enterprise Resource Planning Systems
- 2.1: Transaction Processing: The Data Processing Cycle
- 2.2: Enterprise Resource Planning (ERP) Systems
- Summary and Case Conclusion: Overview of Transaction Processing and Enterprise Resource Planning Systems
- End of Chapter: Overview of Transaction Processing and Enterprise Resource Planning Systems
- 3: Systems Documentation Techniques
- Introduction: Systems Documentation Techniques
- 3.1: Business Process Diagrams
- 3.2: Flowcharts
- 3.3: Data Flow Diagrams
- 3.4: Process Mining
- Summary and Case Conclusion: Systems Documentation Techniques
- End of Chapter: Systems Documentation Techniques
- Part II: Data Analytics
- Part II: Data Analytics
- 4: Relational Databases
- Introduction: Relational Databases
- 4.1: Databases and Files
- 4.2: Database Systems
- 4.3: Relational Databases
- Summary and Case Conclusion: Relational databases
- End of Chapter: Relational databases
- Appendix: Data Normalization
- 5: Introduction to Data Analytics in Accounting
- Introduction: Introduction to Data Analytics in Accounting
- 5.1: Ask the Right Questions
- 5.2: Extract, Transform, and Load Relevant Data
- 5.3: Apply Appropriate Data Analytic Techniques
- 5.4: Interpret and Share the Results with Stakeholders
- 5.5: Additional Data Analytics Considerations
- Summary and Case Conclusion: Introduction to Data Analytics in Accounting
- End of Chapter: Introduction to Data Analytics in Accounting
- 6: Transforming Data
- Introduction: Transforming Data
- 6.1: Data Structuring
- 6.2: Data Standardization
- 6.3: Data Cleaning
- 6.4: Data Validation
- Summary and Case Conclusion: Transforming Data
- End of Chapter: Transforming Data
- 7: Data Analysis and Presentation
- Introduction: Data Analysis and Presentation
- 7.1: Data Analysis
- 7.2: Data Presentation
- Summary and Case Conclusion: Data Analysis and Presentation
- End of Chapter: Data Analysis and Presentation
- Part III: Control of Accounting Information Systems
- Part III: Control of Accounting Information Systems
- 8: Fraud and Errors
- Introduction: Fraud and Errors
- 8.1: AIS Threats
- 8.2: Introduction to Fraud
- 8.3: Who Perpetrates Fraud and Why
- 8.4: Computer Fraud
- 8.5: Preventing and Detecting Fraud and Abuse
- Summary and Case Conclusion: Fraud and Errors
- End of Chapter: Fraud and Errors
- 9: Computer Fraud and Abuse Techniques
- Introduction: Computer Fraud and Abuse Techniques
- 9.1: Computer Attacks and Abuse
- 9.2: Social Engineering
- 9.3: Malware
- Table 9-1
- Summary and Case Conclusion: Computer Fraud and Abuse Techniques
- End of Chapter: Computer Fraud and Abuse Techniques
- 10: Control and Accounting Information Systems
- Introduction: Control and Accounting Information Systems
- 10.1: Overview of Control Concepts
- 10.2: Control Frameworks
- 10.3: The Control Environment
- 10.4: Risk Assessment
- 10.5: Control Activities
- 10.6: Communicate Information and Monitor Control Processes
- Summary and Case Conclusion: Control and Accounting Information Systems
- End of Chapter: Control and Accounting Information Systems
- 11: Controls for Information Security
- Introduction: Controls for Information Security
- 11.1: Three Fundamental Information Security Concepts
- 11.2: Protecting Information Resources
- 11.3: Detecting Attacks
- 11.4: Responding to Attacks
- 11.5: Monitor and Revise Security Solutions
- 11.6: Security Implications of Virtualization, Cloud Computing, and the Internet of Things
- Summary and Case Conclusion: Controls for Information Security
- End of Chapter: Controls for Information Security
- 12: Confidentiality and Privacy Controls
- Introduction: Confidentiality and Privacy Controls
- 12.1: Protecting Confidentiality and Privacy
- 12.2: Privacy Regulations and Generally Accepted Privacy Principles
- 12.3: Encryption
- 12.4: Digital Signatures
- 12.5: Blockchain
- Summary and Case Conclusion: Confidentiality and Privacy Controls
- End of Chapter: Confidentiality and Privacy Controls
- 13: Processing Integrity and Availability Controls
- Introduction: Processing Integrity and Availability Controls
- 13.1: Processing Integrity
- 13.2: Availability
- Summary and Case Conclusion: Processing Integrity and Availability Controls
- End of Chapter: Processing Integrity and Availability Controls
- Part IV: Accounting Information Systems Applications
- Part IV: Accounting Information Systems Applications
- 14: The Revenue Cycle: Sales to Cash Collections
- Introduction: The Revenue Cycle: Sales to Cash Collections
- 14.1: Revenue Cycle Information System
- 14.2: Sales Order Entry
- 14.3: Shipping
- 14.4: Billing
- 14.5: Cash Collections
- Summary and Case Conclusion: The Revenue Cycle: Sales to Cash Collections
- End of Chapter: The Revenue Cycle: Sales to Cash Collections
- 15: The Expenditure Cycle: Purchasing to Cash Disbursements
- Introduction: The Expenditure Cycle: Purchasing to Cash Disbursements
- 15.1: Expenditure Cycle Information System
- 15.2: Ordering Materials, Supplies, and Services
- 15.3: Receiving
- 15.4: Approving Supplier Invoices
- 15.5: Cash Disbursements
- Summary and Case Conclusion: The Expenditure Cycle: Purchasing to Cash Disbursements
- End of Chapter: The Expenditure Cycle: Purchasing to Cash Disbursements
- 16: The Production Cycle
- Introduction: The Production Cycle
- 16.1: Production Cycle Information System
- 16.2: Product Design
- 16.3: Planning and Scheduling
- 16.4: Production Operations
- 16.5: Cost Accounting
- Summary and Case Conclusion: The Production Cycle
- End of Chapter: The Production Cycle
- 17: The Human Resources Management and Payroll Cycle
- Introduction: The Human Resources Management and Payroll Cycle
- 17.1: HRM/Payroll Cycle Information System
- 17.2: Payroll Cycle Activities
- 17.3: Outsourcing Options: Payroll Service Bureaus and Professional Employer Organizations
- Summary and Case Conclusion: The Human Resources Management and Payroll Cycle
- End of Chapter: The Human Resources Management and Payroll Cycle
- 18: General Ledger and Reporting System
- Introduction: General Ledger and Reporting System
- 18.1: General Ledger and Reporting System
- 18.2: Update General Ledger
- 18.3: Post Adjusting Entries
- 18.4: Prepare Financial Statements
- 18.5: Produce Managerial Reports
- Summary and Case Conclusion: General Ledger and Reporting System
- End of Chapter: General Ledger and Reporting System
- 19: Database Design Using the REA Data Model
- Introduction: Database Design Using the REA Data Model
- 19.1: Database Design Process
- 19.2: Entity-Relationship Diagrams
- 19.3: The REA Data Model
- 19.4: Use the REA Data Model to Design an AIS Database
- 19.5: What an REA Diagram Reveals about an Organization
- Summary and Case Conclusion: Database Design Using the REA Data Model
- End of Chapter: Database Design Using the REA Data Model
- 20: Implementing an REA Model in a Relational Database
- Introduction: Implementing an REA Model in a Relational Database
- 20.1: Integrating REA Diagrams across Cycles
- 20.2: Implementing an REA Diagram in a Relational Database
- 20.3: Using REA Diagrams to Retrieve Information from a Database
- Summary and Case Conclusion: Implementing an REA Model in a Relational Database
- End of Chapter: Implementing an REA Model in a Relational Database
- 21: Special Topics in REA Modeling
- Introduction: Special Topics in REA Modeling
- 21.1: Additional Revenue and Expenditure Cycle Modeling Topics
- 21.2: Additional REA Features
- 21.3: Production Cycle REA Model
- 21.4: Combined HR/Payroll Data Model
- 21.5: Financing Activities Data Model
- Summary and Case Conclusion: Special Topics in REA Modeling
- End of Chapter: Special Topics in REA Modeling
- Appendix: Extending the REA Model to Include Information About Policies
- Part VI: The Systems Development Process
- Part VI: The Systems Development Process
- 22: Introduction to Systems Development and Systems Analysis
- Introduction: Introduction to Systems Development and Systems Analysis
- 22.1: Systems Development
- 22.2: Planning Systems Development
- 22.3: Feasibility Analysis
- 22.4: Behavioral Aspects of Change
- 22.5: Systems Analysis
- Summary and Case Conclusion: Introduction to Systems Development and Systems Analysis
- End of Chapter: Introduction to Systems Development and Systems Analysis
- 23: AIS Development Strategies
- Introduction: AIS Development Strategies
- 23.1: Purchasing Software
- 23.2: Development by In-House Information Systems Departments
- 23.3: Outsourcing the System
- 23.4: Methods for Improving Systems Development
- Summary and Case Conclusion: AIS Development Strategies
- End of Chapter: AIS Development Strategies
- 24: Systems Design, Implementation, and Operation
- Introduction: Systems Design, Implementation, and Operation
- 24.1: Conceptual Systems Design
- 24.2: Physical Systems Design
- 24.3: Systems Implementation
- 24.4: Systems Conversion
- 24.5: Operation and Maintenance
- Summary and Case Conclusion: Systems Design, Implementation, and Operation
- End of Chapter: Systems Design, Implementation, and Operation
- Glossary