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Accounting Information Systems: Understanding Business Processes / Edition 3

Accounting Information Systems: Understanding Business Processes / Edition 3


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Accounting Information Systems: Understanding Business Processes / Edition 3

Accounting Information Systems: Understanding Business Processes is the third edition of the only local (Australian) textbook available to students who are required to study a subject on accounting information systems. Due to the converging role of accounting and information systems in business, students are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes.

As today's business world is governed by the recommendations of Sarbanes-Oxley and the accounting profession rebuilds its confidence with various stakeholders, the need for quality information and robust accounting information systems to paramount to an organisations ability to manage operations, make investment decisions, strategically plan, grow the business, and report accurately about financial performance.

Product Details

ISBN-13: 9781742165554
Publisher: Wiley
Publication date: 08/17/2010
Pages: 783
Product dimensions: 8.40(w) x 10.00(h) x 1.90(d)

About the Author

Brett Considine’s most recent academic role was asa Lecturer in what is now known as the
Department of Accounting and Corporate Governance at MacquarieUniversity. At Macquarie,
he coordinated and taught units at the undergraduate andpostgraduate levels in areas that
included introductory financial accounting, auditing and accountinginformation systems. He
completed a Bachelor of Commerce degree (with Honours) at MelbourneUniversity in 1999,
with a specialisation in Accounting and Accounting InformationSystems. He has also been a
Senior Tutor at The University of Melbourne, teaching in the areasof accounting information
systems and introductory accounting. Brett has also enjoyed aninvolvement with a number
of the Residential Colleges affiliated with The University ofMelbourne, including Trinity,
Ormond, Queen’s, Newman and International House.Additionally, Brett has completed a
Graduate Diploma in Education (Secondary) at Australian CatholicUniversity, has some
secondary school teaching experience and, in a touch of diversity,has experience in the media as a broadcaster.

Dr Alison Parkes is a Senior Lecturer in the Departmentof Accounting at the University of Melbourne. She spent the firstdecade of her career as a CPA, and then moved to moresystems-focused areas, ultimately spending seven years as a seniorproject manager leading multidisciplinary teams to implementlarge-scale financial systems. Alison holds a Bachelor of Commerce(Accounting) from the University of Wollongong, a Masters (Honours)in Business Systems from Massey University, New Zealand, and a PhDin Business Information Systems from the University Of Melbourne.She teaches accounting information systems in the graduate schoolof the Business and Economics faculty at the University ofMelbourne, and has been awarded several dean’s certificatesof teaching excellence for her work in this subject. Her researchhas been published in numerous conferences and journals, itexplores various forms of human computer interactions with aparticular interest in the performance implications and behaviouralconsequences of technology design choices.

Dr Karin Olesen is a Senior Lecturer in the Department ofAccounting at AUT University. She holds a Bachelor of Commerce inAccounting and Finance, a Masters with First Class Honours and aPhD in Information Systems. She has over 20 years’ experiencein teaching at AUT and University of Auckland in the InformationSystems and Operations Management Department across a diverse rangeof subjects, including accounting information systems, introductoryaccounting, advanced financial reporting, financial modelling,knowledge management systems and digital media production at theundergraduate and postgraduate levels. The first part ofKarin’s career was spent in company and chartered accountingas a financial accountant involved in business planning, budgeting,financial reporting, implementation of accounting systems andtaxation preparation for multiple organisations.

Dr Yvette Blount is a Lecturer in the Department ofAccounting and Corporate Governance at Macquarie University. Sheworked in the IT and Banking industries for 20 years prior toembarking on an academic career. Yvette has a Bachelor of Business(MIS), MBA (Professional Accounting) and a PhD in InformationSystems. Yvette has taught accounting information systems andinformation systems for management in undergraduate andpostgraduate programs in accounting and business informationsystems programs at Macquarie University. Her research interestsinclude the implications of information systems for employeemanagement, technology and flexible work practices, in particulartelework (telecommuting) and the role of technologies in learningand teaching. Her research has been published in a number ofinformation systems conferences and journals.

Derek Speer holds both a Bachelor of Commerce and aMaster of Commerce in Accounting with equivalent First ClassHonours from the University of Auckland. He was a lecturer in theDepartment of Accounting and Finance at the University of Aucklandwhere he taught principally in Accounting Information Systems andManagement Accounting. Prior to commencing his academic career 24years ago, he held a number of posts in industry. His past researchinterests include public sector reform, accounting informationsystems, accounting education and the history of accountinginformation systems.

Table of Contents

Part 1

1. Introduction

Part 2 Systems characteristics and considerations

2. Business processes
3. Database Concepts
4. Database Concepts II
5. Systems documentation
6. Enterprise information systems
7. Internal Control overview
8. Internal controls II

Part 3 Systems in action

9. Transaction cycle - the revenue cycle
10. Transaction cycle - the expenditure cycle
11. Transaction cycle - the production cycle
12. Transaction cycle - human resource and payroll cycle
13. Transaction cycle - the general ledger and financial reportingcycle

Part 4 Systems issues

14. Systems development
15. Auditing of accounting information systems
16. Ethics, fraud and computer crime


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