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HAPTER 1
Accounting Information
Systems:
An Overview
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INTRODUCTION
Questions to be addressed in this chapter
include:
What is the meaning of system, data, and
information?
What is an accounting information system (AIS)?
Why is the AIS an important topic to study?
What is the role of the AIS in the value chain?
How does the AIS provide information for decision
making?
What are the basic strategies and strategic positions
an organization can pursue?
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WHAT IS AN AIS?
An AIS is a system that collects, records,
stores, and processes data to produce
information for decision makers.
It can:
Use advanced technology; or
Be a simple paper-and-pencil system; or
Be something in between.
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WHAT IS AN AIS?
The functions of an AIS are to:
Collect and store data about events,
resources, and agents.
Transform that data into information that
management can use to make decisions
about events, resources, and agents.
Provide adequate controls to ensure that the
entitys resources (including data) are:
Available when needed
Accurate and reliable
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AIS design is
affected by
information
technology, the
organizations
strategy, and the
organizations
culture.
Strategy
AIS
Information
Technology
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Information technology
affects the companys
choice of business
strategy. To perform
cost-benefit analyses on
IT changes, you need to
understand business
strategy.
2008 Prentice Hall Business Publishing
Strategy
AIS
Information
Technology
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Although culture
affects the design of
the AIS, its also true
that the AIS affects
culture by altering
the dispersion and
availability of
information.
2008 Prentice Hall Business Publishing
Strategy
AIS
Information
Technology
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Making it faster
Making it more reliable
Providing better service or advice
Providing something in limited supply (like O-negative
blood or rare gems)
Providing enhanced features
Customizing it
2008 Prentice Hall Business Publishing
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Helping customers to
buy the organizations
products or services.
A pharmacy rep may
visit with drug stores,
doctors, etc. to inform
them about their
products and take
orders.
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Customer Pharmacy
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
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Customer Pharmacy
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
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Customer Pharmacy
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
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Customer Pharmacy
Inbound Logistics
Operations
Outbound Logistics
Marketing & Sales
Service
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Incomplete rules.
Require subjective assessments.
EXAMPLE: Deciding whether to sell auto
insurance to a customer with a tainted
driving history.
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SUMMARY
What weve learned so far:
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