Inhaltsangabe
The purpose of this text is to help students develop a strong conceptual foundation in accounting information systems (AIS) that can serve as a basis for lifelong learning. The text's approach has emerged from the authors' extensive experience gained through teaching the AIS course at multiple institutions. This text is a flexible resource that can be adapted to meet the varying needs of different students, faculty, and institutions. Using a business process approach, this text (a) provides a strong conceptual foundation in accounting systems and control, (b) enables students to use this foundation in developing and evaluating accounting applications and in problem solving, and (c) presents information in a way that facilitates student learning. Throughout the text, the authors emphasize the relevance of the content to accountants and the roles they play as designer, user and evaluator of information systems. The text provides numerous problem-solving aids to help students develop skills in documenting and analyzing transaction cycles and AIS data, identifying risks and controls, using accounting applications, and designing and evaluating AIS. A set of core cases used throughout the text for illustration and assignments assists integration. A comprehensive case at the end of the text gives students further opportunity to demonstrate understanding. A supplement is available to help students learn how a relational database (MS Access) can be used to implement an AIS.
Über die Autorin bzw. den Autor
Frederick L. Jones is a Professor of Accounting at the University of Massachusetts at Dartmouth. He received an M.B.A. at the University of Maryland, and a D.B.A. at Boston University. His research interests include information systems, auditing and financial accounting, and he has related publications in the Journal of Accounting and Public Policy and the Journal of Accounting Literature. Dr. Jones is a CPA and has professional experience in internal auditing and public accounting. He is a member of the American Accounting Association, American Institute of CPAs, Beta Alpha Psi, and Beta Gamma Sigma. Professor Jones lives with his wife and daughter in Fairhaven, Massachusetts, where he enjoys kayaking, hiking and learning to play the piano. Dasaratha V. Rama is a Professor of Accounting and Information Systems at Florida International University. Prior to this, she was on the faculty of Texas A&M International University, The Univer--sity of Massachusetts at Dartmouth and Bentley College. She has a Ph.D. from the University of Iowa and a Bachelor of Technology degree in Electrical Engineering from the Indian Institute of Technology, Delhi. Her teaching interests include ac--counting information systems, systems analysis and design, and project management (delete database management). She has published in a wide variety of accounting and information systems journals, including Auditing: A Journal of Practice and Theory, Account--ing Horizons, Issues in Accounting Education, ACM Transactions on Information Systems, and IEEE Transactions on Communications. Dr. Rama (changed to past tense) has served as the chair of the Teaching & Curriculum (T&C) Section of the American Accounting Association. She has also served as the webmaster of the T&C section and as the chair of the service-learning committee and active learning committee of the T&C section. She was an Engaged Scholar with Campus Compact under a grant funded by the Pew Charitable Trusts. She lives with her husband and two sons in Weston, Florida. When she is not busy with her two boys, she enjoys books and classical music.
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