Accounting Information Systems delivers the most unprecedented coverage of each major approach to teaching AIS, giving instructors the opportunity to reorder chapters and focus the material to suit their individual course needs. The 15th Edition, Global Edition covers all of the most recent updates in AIS, including how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of accounting systems, and how accountants can use AIS to add value to an organisation. Not only will students see how AIS has changed the role of an accountant, but they’ll also be prepared for a successful accounting career in public practice, industry, or government.

　　New to This Edition:

　　1.NEW- A section on Data Analytics (Part II) updates discussion of relational databases not only as the basis for transaction processing systems, but also as one of the sources for Big Data and Analytics. It also discusses the Extract, Transfer, and Load (ETL) process and various data analytic techniques.

　　1.UPDATED- Discussion of encryption includes blockchain technology.

　　2.UPDATED- Commentary on privacy includes the European Union's General Data Privacy Regulation (GDPR).

　　3.UPDATED- Coverage of auditing has been moved to a web-only appendix as most of this material is covered in other courses.

作者簡介

Marshall B. Romney

　　現職：Brigham Young University

Paul John Steinbart

　　現職：Arizona State University

Scott L. Summers

　　現職：Brigham Young University

David A. Wood

　　現職：Brigham Young University

PART I: CONCEPTUAL FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
Ch 1 Accounting Information Systems: An Overview
Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Ch 3 Systems Documentation Techniques

PART II: DATA ANALYTICS
Ch 4 Relational Databases
Ch 5 Introduction to Data Analytics in Accounting
Ch 6 Transforming Data
Ch 7 Data Analysis and Presentation

PART III: CONTROL OF ACCOUNTING INFORMATION SYSTEMS
Ch 8 Fraud and Errors
Ch 9 Computer Fraud and Abuse Techniques
Ch10 Control and Accounting Information Systems
Ch11 Controls for Information Security
Ch12 Confidentiality and Privacy Controls
Ch13 Processing Integrity and Availability Controls

PART IV: ACCOUNTING INFORMATION SYSTEMS APPLICATIONS
Ch14 The Revenue Cycle: Sales to Cash Collections
Ch15 The Expenditure Cycle: Purchasing to Cash Disbursements
Ch16 The Production Cycle
Ch17 The Human Resources Management and Payroll Cycle
Ch18 General Ledger and Reporting System

PART V: THE REA DATA MODEL
Ch19 Database Design Using the REA Data Model
Ch20 Implementing an REA Model in a Relational Database
Ch21 Special Topics in REA Modeling

PART VI: THE SYSTEMS DEVELOPMENT PROCESS
Ch22 Introduction to Systems Development and Systems Analysis
Ch23 AIS Development Strategies
Ch24 Systems Design, Implementation, and Operation