WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting.

Accounting is an information-providing activity, so accountants need to understand: How the system that provides that information is designed, implemented and used. How financial information is reported How information is used to make decisions

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

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WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting.
Other accounting courses focus on how the information is provided and used. An AIS course places greater emphasis on: How the data is collected and transformed How the availability, reliability, and accuracy of the data is ensured AIS courses are not number-crunching courses

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

2 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success.
Auditors need to evaluate the accuracy and reliability of information produced by the AIS.

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

3 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success.
Tax accountants must understand the clients AIS adequately to be confident that it is providing complete and accurate information for tax planning and compliance work.

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

4 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success.
In private industry and not-for-profits, systems work is considered the most important activity performed by accountants.

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

5 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success.
In management consulting, the design, selection, and implementation of accounting systems is a rapid growth area.

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

6 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success. The AIS course complements other systems courses.
Other systems courses focus on design and implementation of information systems, databases, expert systems, and telecommunications. AIS courses focus on accountability and control.

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

7 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success. The AIS course complements other systems courses. AIS topics are tested on the new CPA exam.
Makes up about 25% of the Business Environment & Concepts section of the CPA exam.
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 8 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Its fundamental to accounting. The skills are critical to career success. The AIS course complements other systems courses. AIS topics are tested on the new CPA exam. AIS topics impact corporate strategy and culture.
2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 9 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Occupational Culture

Strategy

AIS design is affected by information technology, the organizations strategy, and the organizations culture.

AIS

Information Technology

2006 Prentice Hall Business Publishing

Accounting Information Systems, 10/e

Romney/Steinbart

10 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Occupational Culture

Strategy

Information technology affects the companys choice of business strategy. To perform cost-benefit analyses on IT changes, you need to understand business strategy.
2006 Prentice Hall Business Publishing

AIS

Information Technology

Accounting Information Systems, 10/e

Romney/Steinbart

11 of 43

WHY STUDY ACCOUNTING INFORMATION SYSTEMS?

Occupational Culture

Strategy

While culture affects the design of the AIS, its also true that the AIS affects culture by altering the dispersion and availability of information.
2006 Prentice Hall Business Publishing

AIS

Information Technology

Accounting Information Systems, 10/e

Romney/Steinbart

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