Synopses & Reviews
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.
Synopsis
Today's accounting professionals are expected to help organizations identify enterprise risks and provide assurance for information systems. ACCOUNTING INFORMATION SYSTEMS, 8E helps you develop a 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. The book is written clearly to help you easily grasp even the most challenging topics. You can explore today's most intriguing AIS topics to see how they relate to business processes, information technology, strategic management, security, and internal controls. The 8th edition provides you with the tools and processes for organizing and managing information. Whether you want an emphasis on enterprise risk management, solid understanding of databases or REA, or a background in systems development, ACCOUNTING INFORMATION SYSTEMS, 8E offers the solid foundation you need.
About the Author
Ulric J. (Joe) Gelinas, Jr., Ph.D., is a Professor Emeritus at Bentley University, Waltham, Massachusetts. He also conducts course development and instruction for PricewaterhouseCoopers on business processes, internal control, and IT auditing topics. Dr. Gelinas is Senior Consultant for MIS Training Institute, and he teaches in the University of MaastrichtÂ's International Executive Master of Finance and Control Program. He received his A.B. in Economics from St. MichaelÂ's College, Winooski, Vermont, and his M.B.A. and Ph.D. from the University of Massachusetts, Amherst. Professor Gelinas has also 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, using technology in business education, technical communications, and information privacy. 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); ISACAÂ's Computer Audit, Control, and Security (CACS) conferences; as well as other professional groups. He is a member of the American Accounting Association, the Information Systems Audit and Control Association, Beta Alpha Psi, and Beta Gamma Sigma. 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. He is the author of Implementation Tool Set, a volume that accompanies the second and third editions of COBIT. In his spare time, Professor Gelinas is engaged in his favorite activities: sailing, hiking, and bird watching. Richard (Rick) Dull, Ph.D., CPA, CISA, CFE, is Associate Professor of Accountancy at Clemson University, Clemson, South Carolina. His professional experience includes application programming with a manufacturing firm as well as audit and information systems consulting experience. His experience provides a base for his teaching and research interests in accounting information systems, continuous assurance, forensic accounting, and technology in accounting education. His work on a project involving cross-departmental integration of enterprise systems earned 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, CPA Journal, and Personal Financial Planning. He has made frequent conference and continuing education presentations in local, national, and international venues on topics including continuous auditing and assurance, accounting information systems, and accounting education. Professor Dull is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, and the Information Systems Audit and Control Association. His professional activities have included serving on the AICPAÂ's Assurance Services Executive Committee, and serving as the President of the AAAÂ's Artificial Intelligence/Emerging Technologies Section. He currently serves the AICPA as a member of BEC Subcommittee and as an Editorial Advisor for the Journal of Accountancy. Professor Dull was a recipient of a Fulbright Award in 2008, spending a semester lecturing and researching in Croatia. In addition to his work, he enjoys spending time with his family and church, as well as traveling and boating.
Table of Contents
Part One: UNDERSTANDING INFORMATION SYSTEMS. 1. Introduction to Accounting Information Systems. 2. Enterprise Systems. 3. Electronic Business (E-business) Systems. Part TWO: ORGANIZING AND MANAGING INFORMATION. 4. Documenting Information Systems. 5. Database Management Systems. 6. Relational Databases and SQL. Part THREE: ENTERPRISE RISK MANAGEMENT. 7. Controlling Information Systems: Introduction to Enterprise Risk Management and Internal Control. 8. Controlling Information Systems: Introduction to Pervasive and General Controls. 9. Controlling Information Systems: Business Process and Application Controls. Part FOUR: BUSINSES PROCESSES. 10. The Order Entry/Sales (OE/S) Process. 11. The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process. 12. The Purchasing Process. 13. The Accounts Payable/Cash Disbursements (AP/CD) Process. 14. The Human Resources (HR) Management and Payroll Processes (IPP). 15. Integrated Production Processes. Part FIVE: REPORTING WITH AND ACQUIRING AN ACCOUNTING INFORMATION SYSTEM. 16. General Ledger and Business Reporting (GL/BR) Process. 17. Acquiring and Implementing Accounting Information Systems.