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Accounting Information Systems 9th Revised edition [Kõva köide]

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  • Formaat: Hardback, 384 pages, kõrgus x laius x paksus: 259x224x20 mm, kaal: 894 g, 172 Illustrations
  • Ilmumisaeg: 16-Oct-2013
  • Kirjastus: McGraw-Hill Professional
  • ISBN-10: 0078025494
  • ISBN-13: 9780078025495
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Accounting Information Systems 9th Revised editionSuurem pilt
  • Formaat: Hardback, 384 pages, kõrgus x laius x paksus: 259x224x20 mm, kaal: 894 g, 172 Illustrations
  • Ilmumisaeg: 16-Oct-2013
  • Kirjastus: McGraw-Hill Professional
  • ISBN-10: 0078025494
  • ISBN-13: 9780078025495
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780078025495.html
Märksõnad:
Accounting Information Systems 1e covers the four roles for accountants with respect to information technology:

1. Users of technology and information systems,

2. Managers of users of technology,

3. Designers of information systems, and

4. Evaluators of information systems. Accountants must understand the organisation and how organisational processes generate information important to management. Richardson's focus is on the accountant's role as business analyst in solving business problems by database modeling, database design, and business process modeling. Unlike other texts that provide a broad survey of AIS related topics, this text concentrates on developing practical, real-world business analysis skills.

Preface viii
PART ONE 1 AIS AND THE BUSINESS
1(100)
Chapter 1 Accounting Information Systems and Firm Value
2(24)
Introduction
4(1)
Accountants as Business Analysts
4(1)
Definition of Accounting Information Systems
4(1)
A Simple Information System
4(1)
Attributes of Useful Information
5(1)
Data versus Information
5(1)
Discretionary versus Mandatory Information
6(1)
Role of Accountants in Accounting Information Systems
7(1)
Specific Accounting Roles
8(1)
Certifications in Accounting Information Systems
9(1)
The Value Chain and Accounting Information Systems
10(2)
AIS and Internal Business Processes
12(1)
AIS and External Business Processes
13(1)
The Supply Chain
13(2)
Customer Relationship Management
15(1)
AIS, Firm Profitability, and Stock Prices
16(1)
AIS and Firm Profitability
16(1)
AIS and Stock Prices
17(1)
Summary
18(1)
Keywords
19(1)
Answers to Progress Checks
20(1)
Multiple Choice Questions
21(2)
Discussion Questions
23(1)
Problems
23(2)
Answers to Multiple Choice Questions
25(1)
Chapter 2 Accountants as Business Analysts
26(22)
Changing Roles of Accountants in Business
28(1)
Business Process Documentation
29(1)
Definitions
29(1)
Purposes of Documentation
29(1)
Value of Business Models
30(1)
Types of Business Models
31(1)
Activity Models
31(1)
Business Process Modeling Notation
32(1)
Building Blocks for BPMN Diagrams
32(1)
Example of a Business Process Diagram
33(1)
Identifying Participants in Business Process Diagrams
34(1)
Messages in BPMN
35(1)
Best Practices in Preparing BPMN Diagrams
36(1)
Summary
36(1)
Keywords
36(8)
Appendix A Flowcharting
37(5)
Appendix B Data Row Diagrams
42(2)
Answers to Progress Checks
44(1)
Multiple Choice Questions
45(1)
Discussion Questions
46(1)
Problems
46(1)
Answers to Multiple Choice Questions
47(1)
Chapter 3 Data Modeling
48(18)
Structure Models
50(1)
Unified Modeling Language Class Diagrams
50(1)
Building Blocks for UML Class Diagrams
50(4)
Best Practices in Preparing Class Diagrams
54(1)
UML Class Models for Relational Database Design
54(3)
Business Rules
57(1)
Summary
58(1)
Key Words
58(4)
Appendix A Entity-Relationship Diagrams
59(3)
Answers to Progress Checks
62(1)
Multiple Choice Questions
62(2)
Discussion Questions
64(1)
Problems
65(1)
Answers to Multiple Choice Questions
65(1)
Chapter 4 Relational Databases and Enterprise Systems
66(35)
Introduction
68(1)
Definitions for Databases
68(1)
Fundamentals of Relational Databases
69(1)
Entities and Attributes
69(1)
Keys and Relationships
69(2)
Basic Requirements of Tables
71(1)
Using Microsoft Access to Implement a Relational Database
71(1)
Introduction to Microsoft Access
71(1)
Steve's Stylin' Sunglasses
72(1)
A Data Model and Attributes for Steve's Stylin' Sunglasses' Sales Process
72(1)
Multiplicities in Steve's Stylin' Sunglasses' Data Model
73(2)
Using Access to Implement a Simple Database for Steve's Stylin' Sunglasses
75(5)
Structured Query Language (SQL)
80(6)
Enterprise Systems
86(1)
Challenges of Enterprise System Implementation
87(1)
Enterprise Systems Computing in a Cloud
88(1)
Summary
89(1)
Key Words
89(1)
Answers to Progress Checks
90(6)
Appendix A Creating a Form for Data Entry and Display
91(5)
Multiple Choice Questions
96(1)
Discussion Questions
97(1)
Problems
97(2)
Answers to Multiple Choice Questions
99(2)
PART TWO BUSINESS PROCESSES
101(92)
Chapter 5 Sales and Collections Business Process
102(26)
Sales and Collection Process
104(1)
Sunset Graphics Example
104(1)
Company Overview
104(1)
Sunset Graphics' Sales and Collection Process Description
105(1)
Sunset Graphics' Activity Models
105(1)
Basic Sales Activity Model
105(1)
Refining the Model to Show Collaboration
105(1)
Refining the Model to Consider Exceptions
106(1)
Business Rules and Sunset Graphics' Sales and Collection Process Controls
107(2)
Sunset Graphics' Structure Models
109(1)
UML Class Model for Quotes
109(1)
UML Class Model for Adding Orders
110(1)
UML Class Model for Adding Cash Receipts
111(1)
UML Class Model for Adding Categorical Information
111(1)
UML Class Model for Supporting Relational Database Planning
112(2)
Sunset Graphics' Relational Database
114(1)
Relational Database Planning for Attributes
114(2)
Create Database and Define Tables
116(1)
Set Relationships
117(1)
Comprehensive Exercise: Baer Belly Bikinis' Sales to Retailers
118(2)
Summary
120(1)
Key Words
121(2)
Appendix A Generic RE A Model with Multiplicities for the Sales and Collection Process
122(1)
Answers to Progress Checks
123(1)
Multiple Choice Questions
123(2)
Discussion Questions
125(1)
Problems
125(2)
Answers to Multiple Choice Questions
127(1)
Chapter 6 Purchases and Payments Business Process
128(22)
Purchases and Payments Process
130(1)
Sunset Graphics Example
130(1)
Company Overview
130(1)
Sunset Graphics' Purchases and Payments Process Description
130(1)
Sunset Graphics' Activity Models
131(1)
Basic Purchases Activity Model
131(1)
Refining the Model to Show Collaboration
131(2)
Business Rules and Sunset Graphics' Purchases and Payments Process Controls
133(1)
Sunset Graphics' Structure Models
134(1)
Basic UML Class Diagram for Purchases and Payments
135(1)
Refining the UML Class Diagram for Purchases and Payments
136(1)
Sunset Graphics' Relational Database
137(1)
Relational Database Planning for Attributes
137(1)
Create Database and Define Tables
138(1)
Comprehensive Exercise: Baer Belly Bikinis' Purchases of Fabric
138(2)
BBB Cash Disbursements
140(1)
Exercise Requirements
140(1)
Attribute Listing for BBB
140(1)
Summary
141(1)
Key Words
141(3)
Appendix A Generic REA Model with Multiplicities for the Purchases and Payments Process
142(2)
Answers to Progress Checks
144(1)
Multiple Choice Questions
144(1)
Discussion Questions
145(1)
Problems
146(3)
Answers to Multiple Choice Questions
149(1)
Chapter 7 Conversion Business Process
150(18)
Conversion Process
152(1)
Sunset Graphics Example
152(1)
Company Overview
152(1)
Sunset Graphics' Conversion Process Description
152(2)
Sunset Graphics' Activity Models
154(1)
Basic Purchases Activity Model
154(1)
Refining the Model
154(1)
Business Rules and Sunset Graphics' Conversion Process Controls
155(2)
Sunset Graphics' Structure Models
157(1)
Basic UML Class Diagram for Conversion
157(1)
Refining the UML Class Diagram for Sunset's Conversion Process
158(1)
Sunset Graphics' Relational Database
159(1)
Relational Database Planning for Attributes
159(1)
Create Database and Define Tables
159(2)
Summary
161(1)
Key Words
161(1)
Answers to Progress Checks
162(1)
Multiple Choice Questions
162(2)
Discussion Questions
164(1)
Problems
164(3)
Answers to Multiple Choice Questions
167(1)
Chapter 8 Integrated Project
168(8)
Project Background
170(1)
Client Company Overview
170(1)
Initial Interviews with Sy's Fish Company Employees
170(2)
Project Instructions and Deliverables
172(1)
Prepare Project Plan
173(1)
Define Business Requirements
173(1)
Prepare Structure Diagram
173(1)
Prepare Activity Models Using BPMN
173(1)
Import Data into Access, Create Efficient Tables, and Set Relationships
173(1)
Prepare Queries
174(1)
Prepare Report
174(1)
Project Deliverables
174(1)
Summary
175(1)
Chapter 9 176 Reporting Processes and extensible Business Reporting Language (XBRL)
176(17)
Introduction
178(1)
Data Warehouses and Data Marts
178(2)
Business Intelligence
180(2)
Digital Dashboards
182(1)
Financial Reporting and XBRL
183(1)
History and Development of XBRL
183(1)
How XBRL Works
183(3)
XBRL Assurance
186(1)
XBRL GL
186(1)
Summary
187(1)
Key Words
188(1)
Answers to Progress Checks
188(1)
Multiple Choice Questions
189(1)
Discussion Questions
190(1)
Problems
191(1)
Answers to Multiple Choice Questions
191(2)
PART THREE MANAGING AND EVALUATING AIS PROJECTS
193(66)
Chapter 10 Accounting Information Systems and Internal Controls
194(26)
Introduction
196(1)
Ethics, The Sarbanes-Oxley Act of 2002, and Corporate Governance
196(1)
The Need for a Code of Ethics
196(1)
Corporate Governance as Addressed by Sarbanes-Oxley
196(2)
Control and Governance Frameworks
198(1)
Overview of Control Concepts
198(1)
Commonly Used Frameworks
198(1)
COSO Internal Control Framework
199(2)
COSO ERM Framework
201(6)
COBIT Framework
207(2)
Information Technology Infrastructure Library
209(1)
ISO 27000 Series
210(1)
Comparing Control/Governance Frameworks
211(1)
Summary
212(1)
Key Words
213(3)
Appendix A ERP Architecture and Control Issues
214(2)
Answers to Progress Checks
216(1)
Multiple Choice Questions
216(1)
Discussion Questions
217(1)
Problems
218(1)
Answers to Multiple Choice Questions
219(1)
Chapter 11 Information Security and Computer Fraud
220(20)
Introduction
222(1)
Systems Integrity and Information Security
222(1)
Information Security Risks and Attacks
222(1)
Encryption and Authentication
223(2)
Computer Fraud and Abuse
225(1)
Computer Fraud Risk Assessment
226(1)
Computer Fraud Schemes
227(2)
Computer Fraud Prevention and Detection
229(1)
Vulnerability Assessment and Management
229(1)
Types of Vulnerabilities
230(1)
An Overall Framework for Vulnerability Assessment and Management
231(1)
System Availability
232(2)
Disaster Recovery Planning and Business Continuity Management
234(1)
Summary
235(1)
Key Words
235(1)
Answers to Progress Checks
236(1)
Multiple Choice Questions
237(2)
Discussion Questions
239(1)
Problems
239(1)
Answers to Multiple Choice Questions
239(1)
Chapter 12 Monitoring and Auditing AIS
240(19)
Introduction
242(1)
Computer Hardware and Software
242(1)
The Operating System
242(1)
Database Systems
243(2)
LANs and WANs
245(3)
Wireless Networks
248(2)
Computer-Assisted Audit Techniques
250(1)
Continuous Auditing
251(3)
Summary
254(1)
Key Words
254(1)
Answers to Progress Checks
255(1)
Multiple Choice Questions
255(2)
Discussion Questions
257(1)
Problems
257(1)
Answers to Multiple Choice Questions
258(1)
PART FOUR AIS DEVELOPMENT AND MANAGEMENT
259(54)
Chapter 13 The Balanced Scorecard and Business Value of Information Technology
260(14)
Balanced Scorecard Framework
262(1)
Learning and Growth Perspective
263(1)
Process Perspective
263(1)
Customer Perspective
264(1)
Financial Perspective
264(1)
Framework Integrating Strategy, Operations, and IT Investment
265(1)
Role of AIS/IT in a Balanced Scorecard Framework
265(2)
Using a Balanced Scorecard Management Process
267(1)
Role of AIS/IT in the Balanced Scorecard Management Process
268(1)
Summary
269(1)
Key Words
269(1)
Answers to Progress Checks
270(1)
Multiple Choice Questions
270(1)
Discussion Questions
271(1)
Problems
272(1)
Answers to Multiple Choice Questions
273(1)
Chapter 14 Evaluating AIS Investments
274(18)
Large IT Projects Require Economic Justification
276(1)
The Business Case for IT Initiatives
276(1)
Assessing Business Requirements for IT Initiatives
277(1)
Estimating Benefits
278(1)
Estimating Costs
279(1)
Acquisition Costs
279(1)
Operating Costs
280(1)
Assessing Risks
280(2)
Developing the Value Proposition
282(2)
Test the Sensitivity of Estimates to Changes in Assumptions
284(1)
Prepare the Value Proposition
284(1)
Summary
284(1)
Key Words
285(1)
Answers to Progress Checks
286(1)
Multiple Choice Questions
286(1)
Discussion Questions
287(1)
Problems
288(3)
Answers to Multiple Choice Questions
291(1)
Chapter 15 The Systems Development Life Cycle and Project Management: Addressing the Challenges of Building AIS Systems
292(21)
Introduction
294(1)
Description of the Systems Development Life Cycle
294(2)
Effective Information Technology Planning
296(2)
Projects, Project Management, and Project Sponsors
298(1)
Challenges of IT Project Management
299(1)
Constraining Factors of FT Projects
299(1)
Scope
300(1)
Cost
300(1)
Time
300(1)
The 15-15 Rule
301(1)
Project Management Tools
301(2)
Will the System Be Used, and Will It Be Useful?
303(1)
Addressing Perceived Usefulness
304(1)
Addressing Perceived Ease of Use
304(2)
Summary
306(1)
Key Words
306(1)
Answers to Progress Checks
307(1)
Multiple Choice Questions
308(1)
Discussion Questions
309(1)
Problems
310(1)
Answers to Multiple Choice Questions
311(2)
Glossary Of Models 313(1)
Structure Models Using the REA Framework 313(14)
Glossary 327(10)
Photo Credits 337(2)
Index 339
Vernon J. Richardson is Distinguished Professor of Accounting and the G. William Glezen Chair in the Sam M. Walton College of Business at the University of Arkansas and a Visiting Professor at Xian Jiaotong Liverpool University. He received his B.S., Masters of Accountancy, and MBA from Brigham Young University and a Ph.D. in accounting from the University of Illinois at Urbana-Champaign. He has taught students at the University of Arkansas, University of Illinois, Brigham Young University, Aarhus University, University of Kansas, and the China Europe International Business School (Shanghai), Xian Jiaotong Liverpool University and the University of Technology Sydney.

Dr. Richardson is a member of the American Accounting Association. He has served as president of the American Accounting Association Information Systems section. He previously served as editor of The Accounting Review and is currently editor at the Accounting Horizons. He has published articles in the Accounting Review, Journal of Information Systems, Journal of Accounting and Economics, Contemporary Accounting Research, MIS Quarterly, International Journal of Accounting Information Systems, Journal of Management Information Systems, Journal of Operations Management, and Journal of Marketing.