Accounting Information Systems
Understanding Business Processes
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|Format: ||Paperback, 776 pages, 4th Revised edition Edition|
|Published In: ||Australia, 22 June 2012|
Accounting Information Systems: Understanding Business Processes is the fourth edition of the leading local textbook available to students who are required to study a subject on accounting information systems. A well established and widely used textbook, the new edition continues to detail the important role of accounting and information systems in business. As students of accounting are required to possess a firm understanding of accounting information systems and how they impact upon various core business processes the text explores the business processes that are central to many organisations, and explains the many issues associated with accounting information systems.
Table of Contents
Preface Part 1 Systems fundamentals 1 CHAPTER 1 Introduction 3 Part 2 Systems characteristics and considerations 39 CHAPTER 2 Business processes 41 CHAPTER 3 Database concepts I 101 CHAPTER 4 Database concepts II 139 CHAPTER 5 XBRL reporting 199 CHAPTER 6 Systems documentation 229 CHAPTER 7 Internal controls I 289 CHAPTER 8 Internal controls II 333 Part 3 Systems in action 393 CHAPTER 9 Transaction cycle ? the revenue cycle 397 CHAPTER 10 Transaction cycle ? the expenditure cycle 443 CHAPTER 11 Transaction cycle ? the production cycle 491 CHAPTER 12 Transaction cycle ? the HR management and payroll cycle 539 CHAPTER 13 Transaction cycle ? the general ledger and financial reporting cycle 579 CHAPTER 14 Systems development 629 Part 4 Systems issues 627 CHAPTER 15 Auditing and governance of accounting information systems 679 CHAPTER 16 Ethics and cybercrime 715 Glossary 743 Index 751
About the Author
Brett Considine?s most recent academic role was as a Lecturer in what is now known as the Department of Accounting and Corporate Governance at Macquarie University. At Macquarie, he coordinated and taught units at the undergraduate and postgraduate levels in areas that included introductory financial accounting, auditing and accounting information systems. He completed a Bachelor of Commerce degree (with Honours) at Melbourne University in 1999, with a specialisation in Accounting and Accounting Information Systems. He has also been a Senior Tutor at The University of Melbourne, teaching in the areas of accounting information systems and introductory accounting. Brett has also enjoyed an involvement with a number of the Residential Colleges affiliated with The University of Melbourne, including Trinity, Ormond, Queen?s, Newman and International House. Additionally, Brett has completed a Graduate Diploma in Education (Secondary) at Australian Catholic University, 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 Department of Accounting at the University of Melbourne. She spent the first decade of her career as a CPA, and then moved to more systems-focused areas, ultimately spending seven years as a senior project manager leading multidisciplinary teams to implement large-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 PhD in Business Information Systems from the University Of Melbourne. She teaches accounting information systems in the graduate school of the Business and Economics faculty at the University of Melbourne, and has been awarded several dean?s certificates of teaching excellence for her work in this subject. Her research has been published in numerous conferences and journals, it explores various forms of human computer interactions with a particular interest in the performance implications and behavioural consequences of technology design choices. Dr Karin Olesen is a Senior Lecturer in the Department of Accounting at AUT University. She holds a Bachelor of Commerce in Accounting and Finance, a Masters with First Class Honours and a PhD in Information Systems. She has over 20 years? experience in teaching at AUT and University of Auckland in the Information Systems and Operations Management Department across a diverse range of subjects, including accounting information systems, introductory accounting, advanced financial reporting, financial modelling, knowledge management systems and digital media production at the undergraduate and postgraduate levels. The first part of Karin?s career was spent in company and chartered accounting as a financial accountant involved in business planning, budgeting, financial reporting, implementation of accounting systems and taxation preparation for multiple organisations. Dr Yvette Blount is a Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. She worked in the IT and Banking industries for 20 years prior to embarking on an academic career. Yvette has a Bachelor of Business (MIS), MBA (Professional Accounting) and a PhD in Information Systems. Yvette has taught accounting information systems and information systems for management in undergraduate and postgraduate programs in accounting and business information systems programs at Macquarie University. Her research interests include the implications of information systems for employee management, technology and flexible work practices, in particular telework (telecommuting) and the role of technologies in learning and teaching. Her research has been published in a number of information systems conferences and journals. Derek Speer holds both a Bachelor of Commerce and a Master of Commerce in Accounting with equivalent First Class Honours from the University of Auckland. He was a lecturer in the Department of Accounting and Finance at the University of Auckland where he taught principally in Accounting Information Systems and Management Accounting. Prior to commencing his academic career 24 years ago, he held a number of posts in industry. His past research interests include public sector reform, accounting information systems, accounting education and the history of accounting information systems.
John Wiley & Sons Australia Ltd|
25.5 x 21.5 x 2.8 centimetres (1.36 kg)|
15+ years |