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Accounting Information Systems / Edition 9

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Overview

Explore today's most intriguing AIS topics to see how they relate to business processes, information technology, strategic management, security, and internal controls in clearly written text to help grasp even the most challenging topics. ACCOUNTING INFORMATION SYSTEMS, 9E, focuses on three critical accounting information systems used today: enterprise systems, e-Business systems, and controls for maintaining those systems provides users with the tools and processes for organizing and managing information.

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Editorial Reviews

Booknews
This introductory textbook lays out the basics of Accounting Information Systems, with chapters discussing data management and electronic commerce, internal control, business processes, and systems development. An accompanying CD-ROM features information on a case study based on an insurance company's systems development project. Gelinas teaches accounting at Bentley College. Sutton teaches accounting information systems at Oklahoma State University. Annotation c. Book News, Inc., Portland, OR (booknews.com)
From the Publisher
"Direct presentation. Good coverage of subject matter. Leads with real-world examples, particularly with good fraud cases, which makes things interesting for the reader."

"Solid AIS textbook—has important practice details that students can put to use."

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Product Details

  • ISBN-13: 9780538469319
  • Publisher: Cengage Learning
  • Publication date: 1/3/2011
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 744
  • Sales rank: 491,923
  • Product dimensions: 8.20 (w) x 10.00 (h) x 1.40 (d)

Meet the Author

Ulric J. (Joe) Gelinas, Jr., PhD, is Professor Emeritus at Bentley University, Waltham, Massachusetts. For PricewaterhouseCoopers, Dr. Gelinas developed and taught training programs for business processes, internal control, and IT audit. He was Senior Consultant for MIS Training Institute teaching courses in the IT Audit curriculum and taught in the University of Maastricht's International Executive Master of Finance and Control Program. Professor Gelinas also has 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, use of technology in business education, technical communications, and information privacy. These articles have appeared in academic and practitioner journals, including the Journal of Information Systems, Issues in Accounting Education, IS Audit & Control Journal, Government Information Quarterly, Journal of Information Technology, International Journal of Technology Management, International Journal of IT Standards and Standardization Research, Journal of Information Systems Education, Technical Communications Quarterly, and IEEE Transactions on Professional Communication. 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) and at ISACA's Computer Audit, Control, and Security (CACS) conferences as well as for other professional groups. 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.

Richard (Rick) Dull, PhD, CPA/CFF, CISA, CFE, is an accounting professor at West Virginia University in Morgantown, West Virginia. Professor Dull also has taught at Clemson University, Indiana University-Indianapolis, and High Point University. His professional experience includes application programming with a manufacturing firm as well as audit and information systems consulting experience with a national CPA firm. His work on a project involving cross-departmental integration of enterprise systems earned him 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, Issues in Accounting Education, Journal of Accountancy, CPA Journal, and Personal Financial Planning. Professor Dull is a member of the American Accounting Association, American Institute of CPAs, Association of Certified Fraud Examiners, AIS Educator Association, and ISACA. His professional activities have included serving on the AICPA's Assurance Services Executive Committee and serving as President of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He recently served as a member of the AICPA's BEC Subcommittee and currently serves as an editor for Journal of Information Systems, an associate editor for Accounting Education: An International Journal, and an editorial advisor for the Journal of Accountancy.

Patrick Wheeler, PhD, CPA, CITP, is Associate Professor at the University of South Florida in Tampa, Florida. He teaches accounting information systems at the graduate and undergraduate levels and has extensive training in databases and enterprise resource planning systems (SAP and Oracle Financials). Professor Wheeler is a CPA with the Louisiana Society of CPAs and a Certified Information Technology Professional (CITP) with the American Institute of CPAs. His research focuses on behavioral issues in information systems, especially in regard to the impact of computerized decision aids on business decision making. His articles, published worldwide in numerous academic journals and magazines, can be found in The Accounting Review, Journal of Information Systems, Behavioral Research in Accounting, Advances in Accounting Behavioral Research, International Journal of Accounting Information Systems, International Journal of Disclosure and Governance, Studies in Managerial and Financial Accounting, Issues in Accounting Education, and Review of Accounting Information Systems. He received the 2007 Outstanding Research Paper Award and the 2007 Finalist Research Paper Award from the Information Systems (IS) section of the American Accounting Association (AAA). He won the Outstanding IS Dissertation Award at the 2001 AAA Annual Meeting and currently serves on the editorial review boards of the Journal of Information Systems and International Journal of Accounting Information Systems. He received the 2006 Outstanding Service Award from the AAA IS Section. Professor Wheeler is active in the AAA at both the national and regional levels.

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Table of Contents


PART I: UNDERSTANDING INFORMATION SYSTEMS. 1. Introduction to Accounting Information Systems. 2. Enterprise Systems. 3. Electronic Business (E-Business) Systems. PART II: ORGANIZING AND MANAGING INFORMATION. 4. Documenting Information Systems. 5. Database Management Systems. 6. Relational Databases and SQL. PART III: ENTERPRISE RISK MANAGEMENT. 7. Controlling Information Systems: Introduction to Enterprise Risk Management and Internal Control. 8. Controlling Information Systems: Introduction to Pervasive Controls. 9. Controlling Information Systems: Business Process and Application Controls. PART IV: BUSINESS 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. 15. Integrated Production Processes (IPP). PART V: REPORTING. 16. The General Ledger and Business Reporting (GL/BR) Process. PART VI: ACQUIRING AN AIS. 17. Acquiring and Implementing Accounting Information Systems. Glossary. Index.
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