Core Concepts of Accounting Information Systems, Emea Edition

Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate or undergraduate level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.
 
Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.

List of contents

Chapter 1 Accounting Information Systems and the Accountant 1
 
1.1 Introduction: Why Study Accounting Information Systems? 1
 
1.2 Careers in Accounting Information Systems 2
 
Traditional Accounting Career Opportunities 2
 
Systems Consulting 2
 
Fraud Examiner or Forensic Accountant 3
 
Information Technology Auditing and Security 4
 
Predictive Analytics 5
 
1.3 Accounting and IT 6
 
Financial Accounting 6
 
Managerial Accounting 9
 
Auditing 12
 
Taxation 14
 
1.4 What are Accounting Information Systems? 14
 
Accounting Information Systems 14
 
The Role of Accounting Information Systems in Organizations 18
 
1.5 What's New in Accounting Information Systems? 19
 
Cloud Computing--Impact for Accountants 19
 
Corporate Responsibility Reporting 20
 
Suspicious Activity Reporting 21
 
Forensic Accounting, Governmental Accountants, and Terrorism 22
 
Corporate Scandals and Accounting 22
 
Chapter 2 Accounting on the Internet 32
 
2.1 Introduction 32
 
2.2 The Internet and World Wide Web 33
 
Internet Addresses and Software 33
 
Intranets and Extranets 34
 
The World Wide Web, HTML, and IDEA 35
 
Groupware, Electronic Conferencing, and Blogs 35
 
Social Media and its Value to Accountants 36
 
2.3 XBRL--Financial Reporting on the Internet 37
 
XBRL Instance Documents and Taxonomies 38
 
The Benefits and Drawbacks of XBRL 38
 
The Current Status of XBRL 40
 
2.4 Electronic Business 41
 
e-Accounting 41
 
Retail Sales 42
 
E-Payments, E-Wallets, and Virtual Currencies 43
 
B2C, B2B, and C2C E-Commerce 46
 
Electronic Data Interchange 47
 
Cloud Computing 48
 
2.5 Privacy and Security on the Internet 51
 
Identity Theft and Privacy 51
 
Security 53
 
Spam, Phishing, Spoofing, and Ransomware 53
 
Firewalls, Intrusion Detection Systems, Value-Added Networks, and Proxy Servers 54
 
Data Encryption 57
 
Digital Signatures and Digital Time Stamping 58
 
Chapter 3 Information Technology and AISs 69
 
3.1 Introduction 69
 
3.2 The Importance of Information Technology to Accountants 70
 
Six Reasons 70
 
The Top 10 Information Technologies 71
 
3.3 Input, Processing, and Output Devices 72
 
Input Devices 72
 
Central Processing Units 78
 
Output Devices 80
 
3.4 Secondary Storage Devices 81
 
Magnetic (Hard) Disks 82
 
CD-ROMs, DVDs, and Blu-Ray Discs 83
 
Flash Memory 84
 
Image Processing and Record Management Systems 84
 
3.5 Data Communications and Networks 85
 
Communication Channels and Protocols 85
 
Local and Wide Area Networks 86
 
Client/Server Computing 89
 
Wireless Data Communications 90
 
Cloud Computing 93
 
3.6 Computer Software 93
 
Operating Systems 93
 
Application Software 94
 
Programming Languages 95
 
Chapter 4 Accounting and Data Analytics 109
 
4.1 Introduction 109
 
4.2 Big Data 110
 
Volume 110
 
Velocity 110
 
Variety 111
 
Veracity 112
 
4.3 Analyzing Data 112
 
Data Procurement 113
 
Data Provisioning 115
 
Data Analysis 116
 
Presentation 117
 
4.4 Enabling Technologies and Tools 118
 
Data Access 118
 
Analysis and Data Visualization Tools 121
 
4.5 Data Analytics and th

Summary

Accounting Information systems (AIS) have become indispensable in the field, and this book provides clear guidance for students or professionals needing to get up to speed. Designed to suit a one-semester AIS course at the graduate or undergraduate level, Core Concepts of Accounting Information Systems explores AIS use and processes in the context of modern-day accounting. Coverage includes conceptual overviews of data analytics, accounting, and risk management, as well as detailed discussion of business processes, cybercrime, database design and more to provide a well-rounded introduction to AIS.

Case studies reinforce fundamental concepts using real-world scenarios that encourage critical thinking, while AIS-at-Work examples illustrate complex procedures or concepts in everyday workplace situations. Test Yourself questions allow students to gauge their level of understanding, while End of Chapter questions stimulate application of new skills through problems, cases, and discussion questions that facilitate classroom dialogue. Practical, current, relevant, and grounded in everyday application, this book is an invaluable resource for students of managerial accounting, tax accounting, and compliance.

Product details

• Authors: Arline A Savage, Arline A. Savage, Mark Simkin, Mark G Simkin, Mark G. Simkin, Mark G. (University of Nevada Simkin, Mark G. Worrell Simkin, James Worrell, James L Worrell, James L. Worrell
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 30.06.2019
• EAN: 9781119586586
• ISBN: 978-1-119-58658-6
• No. of pages: 544
• Subject: Social sciences, law, business > Business > Business administration